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

Article 34(1), Organic Law of Georgia on Political Unions of Citizens, 1997.

According to the Georgian legislation, the State Audit Office may a) develop the form of an annual financial disclosure statement of a political party; b) establish auditing standards for a political party financing; c) examine the completeness, accuracy, and legality of a political party’s financial disclosure statement and the account of the election campaign fund; d) conduct an audit of a political party, not more than once a year; e) in the case of a reasonable doubt as to the lawfulness of the activities of a political party, apply to a court with a request to conduct an unscheduled financial audit of the political party; f) ensure the transparency of a political party’s funding; g) where necessary, request information on a political party financing from the political party, from administrative bodies and commercial banks; h) where necessary, request, based on a court decision, information on the finances of donors, both natural and legal persons, who make donations to political parties and persons; i) provide consultations on political party financing to interested persons; j) respond appropriately to violations of the legislation related to a political party financing and apply sanctions established by law; k) apply to prosecution authorities where elements of a crime are identified; l) request a financial report from a person if there is a reasonable doubt as to the existence of circumstances specified in Article 26(1) of Organic Law of Georgia on Political Unions of Citizens; m) make a decision on the application of restrictions set out in Article 26(1) of Organic Law of Georgia on Political Unions of Citizens to a person through a summary administrative procedure. Upon the request of a political party, a copy of this decision shall be made available to the political party before 6 p.m. of the following day; n) develop the methodology for monitoring a political party’s financial activities; o) exercise other competencies established by the law.