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

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.The audit is performed by the Corps of Auditors, which responds to the National Electoral Chamber. In case there is a specific accusation made by any actor (political party, citizen), or a decision of a judge, they can deepen the review of the report. The Corps of Auditors receives instructions from National Electoral Chamber and Federal Judges from each district.

Corps of Accountants Auditors, Corps of Auditors.