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

Organic Law No. 16 of 2014 of May 26, 2014, on Elections and Referenda as revised and completed by Organic Law No. 7 of 2017 dated February 14, 2017, and The Basic Law No. 76 of 2019 dated August 30, 2019:

Article 98 (new): If the financial accounts of the list, the candidate or the party are not submitted in accordance with the procedures and within the time limit mentioned in article 86 of this law, the Court of Auditors imposes a fine equal to ten (10) times the maximum amount of public compensation in the constituency concerned.
If the Court of Auditors decides to reject the financial accounts of the list, the candidate or the party, it shall award a fine ranging from five (5) to seven (7) times the maximum amount of the public compensation in the constituency concerned.
If the electoral expenditure ceiling is exceeded in one of the electoral constituencies, the Court of Auditors shall impose one of the following sanctions against the list, the candidate or the party:
•    A financial penalty equal to the amount exceeding the ceiling if the excess is within the limit of 20%.
•    A financial penalty equal to two (2) times the amount exceeding the ceiling if the excess is greater than 20% and up to a limit of 50%.
•    A monetary penalty equal to five (5) times the amount exceeding the ceiling if the excess exceeds 50% and up to 75%.
In case where the financial accounts are not deposited in accordance with the first paragraph of this Article, or where the amount exceeding the expenditure limit is greater than 75%, the Court of Auditors shall impose a financial penalty equal to five (5) times the amount exceeding the ceiling and depriving any elected member who was a candidate on one of these lists from his mandate. The judgments of the Court are given by the court of the first instance. They may be appealed according to the procedures provided for by the law on the organization of the Court of Auditors. 

Article 99

The Court of Auditors is to impose a financial penalty that ranges between five hundred Dinars to two thousand and five hundred Dinars on candidates, candidate lists or political parties that disrupt the work of the Court by being late in providing the documents required for the Court to discharge its oversight functions.

The Court may also impose a fine ranging between one thousand and five thousand Dinars on candidates, candidate lists or political parties that violate the provisions of Articles 78, and 84 to 86 of this Law.

The rulings of the Court are issued as rulings of the first instance and may be appealed according to the procedures provided for in the Law on the Court of Auditors.

Article 100

The financial penalties specified in this subsection are to be imposed on the relevant political party if the punishable violation is committed by that political party and imposed with joint liability on the members of a candidate list if the punishable violation was committed by that candidate list.