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

Act on the Allocation of Contributions to Political Parties (1984), Art. 6. 

According to Art. 6 in the Act on the Allocation of Contributions to Political Parties (1984), the political parties are the ones responsible for maintaining accurate records of the use of the contributions and keeping the related documents on file. The annual financial statements must be published in a suitable form. However, the Government is authorised to commission an independent auditing company to carry out the audit.