71. Is it specified that a particular institution(s) is responsible for investigating money laundering that relates to political parties, candidates and elected officials?

Article 51; Financial, Transparency and Oversight of Political Parties and Candidates Law, 2017. 

Article 32, 33 and 37; Bylaw of the Financial, Transparency and Oversight of Political Parties and Candidates Law, 2017. 

Agreement FGR-016-2013.

First of all, the Financial, Transparency and Oversight of Political Parties and Candidates Unit is in charge of supervising the economic and financial resources that obliged subjects use as financing. Also, the Attorney General created through Agreement FGR-016-2013 the Special Unit against Electoral Crimes which is in charge of  investigating the crimes in electoral matter, committed before, during and after de electoral process. 

Financial- Electoral legislation states that the Financial, Transparency and Inspection Unit is in charge of auditing the income and expenses of obliged subjects with the objective of proving that the funding has legal origin and it´s administration transparent. f there are indications of the commission of a crime in the audits carried out, the Unit will transfer the respective report with the supporting documents to the Superior Tribunal of Accounts and / or to the Public Prosecutor's Office as the case may be.