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

Azerbaijan
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 2017)
21.4-1. Based on the appeal of the Central Election Commission of the Republic of Azerbaijan, political parties shall submit additional information and documents on financial activities.
Source: Article 21.4-1, Law on Political Parties, 1992 (amended 2017)
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