62. What other institutions have a formal role in political finance oversight?

(2) Extrajudicial proceedings of the misdemeanours provided for in §§ 12.14–12.19 of this Act are conducted by police prefectures.
(3) The misdemeanour cases provided for in §§ 12.14–12.19 of this Act are adjudicated by county courts.
Source: § 12.20(2-3), Political Parties Act, 1994 (amended 2014)

Court and police.

Mentioned below articles 12.14 -12.19 regulates such cases as:
Failure to inform of current account of political party;
Failure to inform of current account of election coalition or single candidate;
Failure to inform of affiliated organisation of political party;
Failure to perform reporting obligation;
Making and accepting prohibited donations; 
Provision of false information and incorrect information.