56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

97.1. A supervisory and audit service shall be established in the Central Election Commission and Constituency Election Commissions to ensure the control of expenditure of funding allocated to election commissions for election purposes, correct registration, and correct use of election funds and sources of funding.

Source: Article 97.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

97.5. The supervisory and audit service shall have the right to control the receipt of funding to the election funds of candidates, registered candidates, political parties and blocs of political parties, and referendum campaign groups; the registration of these funds; and their purposeful expenditure, as well as purposeful expenditure of funds allocated for subordinate election commissions. For these purposes the supervisory and audit service shall:
97.5.1. audit financial reports of candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and lower election commissions;
97.5.2. obtain information on all issues within its powers from the candidates, registered candidates, political parties and blocs of political parties, referendum campaign groups, and election commissions;

97.5.3. obtain necessary information on issues concerning this service and the financial provision of elections from the executive authorities, municipalities, organizations and citizens. Requests of the supervisory and audit service should be answered within 10 days, or immediately if 5 days prior to or on Voting Day;
97.5.4. prepare documents on financial violations that occurred in the finance of elections;
97.5.5. raise an issue before the relevant election commission on implementation of accountability measures for the violations that occurred in the finance of elections by physical and legal entities, candidates, registered candidates, political parties and blocs of political parties, or referendum campaign groups;
97.5.6. involve experts for conducting investigations and preparing expert considerations.

Source: Article 97.5., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).

113.1. If a candidate, registered candidate, political party, bloc of political parties, or referendum campaign group violates the provisions of this Code, the relevant election commission shall warn the candidate, registered candidate, political party, bloc of political parties, or referendum campaign group through the mass media, providing the voters are informed.

Source: Article 113.1., Election Code of the Republic of Azerbaijan, 2003 (amended 2018).