62. What other institutions have a formal role in political finance oversight?

The Court of Audit is endowed with general authorit y to monitor political financing. This responsibility is shared with the relevant Audit Institutions of the Autonomous Communities with respect to elections to regional Parliaments. Furthermore, pursuant to Article 132 of Organic Law 5/1985 on the General Election Regime, Election Commissions (see paragraph 14) are also entrusted with certain oversight tasks during election campaigns.

Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 12.