56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

National Electoral Justice. 'National Electoral Justice is in charge of control and oversees political parties' financial information following what was established in Law 26 215. It is formed by 24 federal courts with jurisdiction over each of the 23 provinces and the City of Buenos Aires, and a single court of appeals, which is called the National Electoral Chamber, and is the highest authority on electoral issues, with jurisdiction over all the country (Law 19.108, Article 5). It is composed by three judges and counts with two Secretaries (electoral and judiciary), and a Corps of Accountants Auditors. Both the 24 federal courts with electoral competence and the National Electoral Chamber are part of the National Justice. This means they are independent from any political party (Law - decree 1285/58). The federal courts are in charge of monitoring the financial information in the first instance. To complete this task, the Corps of Accountants Auditors prepares a report around information provided by each party. The Federal judge uses this analysis to determine whether political parties? reports are approved or rejected, and in that case, sanctioned (Law 19 108, Article 12, c). This implies that National Electoral Justice not only receives the political financing reports, but also has the authority and mandate to investigate, audit, and sanction the parties.'