If appeal is possible, what is the competent body to hear the appeal?

FederalLaw on financing of political parties (Parties Act 2012 - PPA)

?5 (1)Every political party shall provide information on the nature of its income andexpenditure each year with an annual report publicly accountable. This report should also cover those branches of thepolitical parties that do not have legal personality. 

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(3)Evidence in limiting theelection advertising expenses (? 4 para 1) in the election year inquestion disclosed annual report in a separate section. Further nationalstatutory accountability remain unaffected. […].

(7)Every political party has until 30 September of the following year, theannual report, including donations, sponsorship and advertising lists and listof portfolio companies in accordance with Section 6 of the Court of Auditors. 

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Court's audit and sanctions

? 10 […]  (2) The Court of Auditors shallexamine the numerical accuracy of the annual report and its compliance with thisAct in accordance with the following paragraphs. […]

Independent party transparency Senate

? 11 (1) (Constitutionalprovision) to imposefines and penalties under this Act, the independent party transparency Senateis set up, which has to decide on the basis of the documents submitted by theCourt. The members and alternatemembers of the Senate are independent and not bound by instructions from theirduties. […]

(8) The Senate determines the presence of all membersby a simple majority. An abstentionis not allowed. The provisions ofthe General Administrative Procedure Act of 1991, Federal Law Gazette No. 51 ofthe Administrative Penal Act of 1991, Federal Law Gazette No. 52, and theAdministrative Enforcement Act of 1991, Federal Law Gazette No. 53, applicableto the procedure before the Senate.Decisions on fines are to be published onthe website of the Senate and together with the annual report by the partyconcerned on their website. Thedecisions of the Senate are not subject to repeal or amendment ofadministration. Against decisionsof the Senate to appeal to the Administrative Court is permitted.

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http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2012_I_56/BGBLA_2012_I_56.html

* Legislationregulating political party and campaign financing- Federal Law on financing of political parties (Parties Act2012 - PPA) (http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2012_I_56/BGBLA_2012_I_56.html)was adopted at the end of 2012 and will be applicable for the first time duringthe upcoming elections (29 September, 2013). The law itself does not specify anelectoral dispute resolution mechanism, only that the parties need to report ontheir campaign expensesin their annual reports. The Court of Auditors examines the accuracy of theannual reports, and there is a Transparency Tribunal that imposes fines andpenalties.