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

PART III, Financing of Political Parties Act, 2015, ammended in 2016

31. Any person who knowingly or negligently makes a  statement to the Commission on behalf of a political party, or of a member of a political party for any purpose of this Act, which statement is false in any material particular in which it is made, or purports to be made, shall be liable to an administrative fine not exceeding ten thousand euro (€10,000) and to suspension from holding office in a political party for a period not exceeding three months by way of administrative sanction.

32. (1) If it appears to the treasurer of a political party that any statement of accounts for any financial year of the political party has not complied with any requirements of regulations relating to the delivery of prescribed documents, he may prepare a revised statement of accounts which revised statement shall also be in compliance with the other provisions of this Act.
(2) Where the audited accounts have already been delivered to the Commission, the revisions shall be confined to:
(a) the correction of those parts in which the accounts do not comply with the prescribed requirements; and
(b) the making of any necessary consequential alterations.
(3) If it appears to the Commission that there is, or may be, a question whether any audited accounts delivered to it according to law complies with the prescribed requirements, it may give notice in writing to the treasurer of the political party in question indicating where it appears to it that such a question arises or may arise.
(4) The notice shall specify a period of not more than one month for the treasurer to give the Commission an explanation of the statement of accounts or prepare a revised statement.
(5) If at the end of the specified period, or such longer period as the Commission may allow, it appears to the Commission -
(a) that no satisfactory explanation of the statement of accounts has been given; and

(b) that the statement has not been revised so as to comply with the prescribed requirements, it may make an application to the First Hall, Civil Court, in
accordance with sub-article (6).
(6) The Commission may make an application to the First Hall,
Civil Court:
(a) for a declaration that the statement of accounts does
not comply with the prescribed requirements; and
(b) for an order requiring the treasurer of the political
party to prepare a revised statement of accounts.
(7) If the First Hall, Civil Court, orders the preparation of
revised accounts, it may:
(a) give such direction as it thinks fit; and, or
(b) order that all or part of the costs of, and incidental to,
the application are to be borne by the treasurer of the
political party.

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