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

State control over the activities of political parties shall be exercised by:

1) the central executive body in charge of implementing the public policy related to the state registration of the civic associations and other civic establishments [Ministry of justice], which shall supervise a political party’s compliance with the Constitution, the laws of Ukraine and party’s statute, except for the cases when exercising such a control is vested in the scope of powers and authorities of the other bodies of state;

2) the Central Election Commission, the District Election Commissions and the Territorial Election Commissions (in local elections), which shall supervise observance by the political parties of the established procedures for participation in electoral process and, within the powers determined by law, shall control the timely submission to the respective election commissions of pre-election and final financial reports in the receipt and use of the election funds in the respective elections, as well as the correctness and accuracy of the data included into those reports;

3) the Accounting Chamber, which shall supervise proper use of the State Budget funds allocated to fund the statutory activities of political parties by the respective political parties; and

4) the National Agency for Prevention of Corruption, which shall supervise the observance of restrictions related to funding of political parties, election campaigning and campaigning in the national and local referendums, the legitimate and proper use of the State Budget funds allocated to funding of the statutory activities of political parties, timeliness of submission of the reports on the property, incomes, expenses and financial obligations of political parties, as well as reports on the receipt and use of election funds in the national and local elections, the completeness and reliability of such reports, and compliance of the financial reports with the legally prescribed requirements. The political parties shall be obliged to provide to the controlling agencies all the requested documents and explanations. The decisions of the controlling agencies shall be a subject to a legal challenge pursuant to the procedures established by the law.

Source: Article 18, Law On Political Parties, 2019

Accounting Chamber is a unit within the Parliament of Ukraine, Verkhovna Rada, which shall supervise proper use of the State Budget funds allocated to fund the statutory activities of political parties by the respective political parties.