57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?

There is no specific authority in Denmark entrusted with monitoring the adherence to political financing rules by political parties, related entities or election candidates and there is no public authority established to check the relevant accounting records of such entities and persons. However, the General Audit Office (Rigsrevisionen), which is an independent institution under Parliament, examines the soundness of all state accounts, i.e. checks that they are without significant errors and deficiencies and this Office is, according to the Grants to Political Parties (Consolidation) Act (Section 7c), authorised to demand accounting records from the beneficiary parties that have received public funding in order to examine how such funding has been spent and, in this context, may check the accounts of political parties.

GRECO (2009) Evaluation Report on Denmark on Transparency of Party Funding (Theme II), p.10.