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

The Commission for Financial Transparency in Politics has been replaced with the High Autority for Transparency in Public Life (created in 2014). The Court of Accounts does not play any role when it comes to political finance oversight (Article 10 of Loi n° 88-227 du 11 mars 1988 relative à la transparence financière de la vie politique). The Ministry of Interior is in charge of organizing the election processes/ elections, but does not play a role in political finance supervision. The prefectures are in charge of reimbursing the candidates upon presentation of the Commission's decision setting the reimbursement amount. 

On the other hand, the administrative (electoral) tribunals and courts are the competent bodies to receive complaints and appeals from the candidates/ Commission/ citizens. Law enforcement agencies/ prosecutors can investigate criminal cases.