56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
Ukraine
- EMB
- Special agency for political finance
The National Agency for Prevention of Corruption shall analyze the party's report on property, incomes, expenses and financial obligations, as well as draft and approve an opinion thereon within two months following the date when the report was received. The results of the analysis shall be published on the official website of the National Agency for Prevention of Corruption within five days following the date when the opinion was approved.
Source: Article 17 para. 13, Law on Political Parties, 2019
The analysis of the financial reports provided for in paragraph 5 of this Article [interim and final financial reports of political parties] shall be carried out by the Central Election Commission and the National Agency for Prevention of Corruption and shall consist in establishing the compliance of the data in the report with the requirements of this Code, the requirement on timely submission of reports and the correspondence of data with banks with open election fund accounts.
Source: Article 153 para. 8 subpara. 1, Election Code, 2019
The analysis of the financial reports provided for in paragraph 6 of this Article [interim and final financial reports of candidates] shall be carried out by the appropriate regional or territorial office of the Central Election Commission and shall consist in establishing the compliance of data in the report with the requirements of this Code, the requirement on timely submission of reports and the correspondence of the reporting data with the banks in which the accounts of election funds are opened.
Source: Article 153 para. 8 subpara. 3, Election Code, 2019
National Agency for Prevention of Corruption is entitled to analyze the reports of political parties. However, the Agency is not entitled to conduct any kind of investigation. In case of any violations of financial regulations by political parties, the Agency shall notify respective law enforcement bodies.
During the election period, both the Central Election Commission and the National Agency for Prevention of Corruption are entitled to analyze financial reports of political parties and candidates.
