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

Article 60. Statement on election expenses monitoring and its openness and transparency
60.1. An election authority that received statement on election expenses and other related documents shall deliver them to the following state audit offices:
60.1.1. as for the central election authority, to the highest audit body of the state;
60.1.2. as for the election committee of aimag, capital city, soum, district, to the state audit office of aimag, capital city;
60.2. The central election authority shall make one copy of party, coalition or candidate’s statement on election expenses and deliver it to the state authority in charge of taxation.
60.3. State audit office shall review and make the statement on election expenses public within 90 days after it receives the statement, and make public a citizen who has donated one million or more tugriks, or a legal entity that has donated two million or more tugriks.
60.4. State audit office shall exercise the following powers and obligations on statement of election expenses:
60.4.1. to monitor election donation, financing and its disbursement by parties, coalitions, and candidates individually or in cooperation with other state authorities;
60.4.2. to obtain information related to statement of election expenses from parties, coalitions and candidates;
60.4.3. to prepare and compile documents on violations of election financing and its disbursement; and
60.4.4. to have state or other authorities, officials and citizens prepare a document on election financing.
60.5. If a party, coalition or candidate fails to deliver its statement on election expenses within the time frame set forth in law, the party, coalition or candidate shall not be registered in the next election.
60.6. A violation of Article 60.2 hereof committed by an election authority official and that of Article 60.3 hereof committed by a civil servant shall be subject to a fine in tugriks equal to six-fold to eight-fold of the monthly minimum wage.
Source: Article 60, Law on Election, 2015