62. What other institutions have a formal role in political finance oversight?

There are three different institutions which have monitoring functions in respect of political financing: i) the Federal Election Commission (FEC), which is the major monitoring mechanism; ii) the Internal Revenue Service (IRS), which has a monitoring function in respect of a limited number of organisations not covered by the FEC and iii) the Department of Justice (DOJ), which enforces criminal violations relating to political financing.

GRECO (2011), Evaluation Report on the United States of America Transparency of Party Funding (Theme II), p.21. 

Internal Revenue Service (IRS).