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

In relation to parties -

"b) The aforesaid set of accounts and bank accounts shall be subject to the audit of the State Comptroller, and for this purpose the State Comptroller shall have all the powers granted to him in respect of an entity audited by a Basic Law or by law or pursuant to it."

Source: Article 9(b), Parties Financing Law, 1973.

"If the State Comptroller finds that a party group or party has received a contribution contrary to this section, the party group shall, on the date set by the State Comptroller, transfer to the State Treasury an amount equal to twice the amount of the contribution; However, the State Comptroller may determine that the party or party must transfer to the State Treasury a smaller sum if it deems it appropriate to act accordingly, taking into account the circumstances of the case."

Source: Article 8(e)(1), Parties Financing Law, 1973.

"Within 16 weeks of the date on which the election results are published, the representatives of a party group or list of candidates shall submit to the State Comptroller their accounts for the election period. If they had not done so, and the State Comptroller shall inform the Chairman of the Knesset that, in his opinion, there was no reasonable justification for their failure, the Chairman of the Knesset shall order that no payment under this Law be paid to that group or list of candidates until the State Comptroller announces that he has been presented with accounts and that the faction or list of candidates...; If the State Comptroller announces that he has been presented with accounts after the Chairman of the Knesset has given such a directive, the payment to the party or to the list of candidates shall be paid... less an amount to be recommended by the State Comptroller not to exceed 15% of the payment due to it..."

Source: Article 10(a), Parties Financing Law, 1973.

In relation to candidates - 

"The system of accounts as stated in section 28c shall be subject to the audit of the State Comptroller, and for this purpose the State Comptroller shall have all the powers vested in him in a Basic Law or in a law or pursuant thereto in respect of an audited body."

Source: Article 28w(a), Parties Law, 1992.

"If the State Comptroller finds that a candidate has made one of these, the candidate shall, within thirty days from the date on which the State Comptroller has notified him, transfer to the State Treasury the following amount, as the case may be:"

Source: Article 28y1(a), Parties Law, 1992.

The State Comptroller is entitled to impose fines on parties for prohibited contributions, or to deny some of parties' funding due to improper financial statements. As part of its general powers vis-à-vis bodies it reviews, the State Comptroller can conduct investigations and require parties to disclose to him any information concerning their conduct.