56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

 Political parties must appoint an auditor to examine and report on their finances. However, in addition the Political Parties Commission, with the consent of the Auditor General, may "appoint an auditor  to undertake a specific audit of a political party's accounts  when it considers necessary". The appointed auditor has extensive powers to examine party accounting records and other relevent documents. The Commission must send a copy of the special audit report to the Auditor General and "may only consider the audited report after the Auditor General has certified aceptance of it".  The  Regulations and Integrity Standards associated with the Political Parties Integrity Act address in further detail the issue of party financial accountability and transparency. 

Source: Articles 59-62, Solomon Islands Political Parties Integrity Act, 2014.

Source: Regulations 40 - 46,  Political Parties Integrity Regulations, 2014.

Source: Section 10, Political Parties Integrity Standards, 2014.  

 The Political Parties Commission and Auditor General both play a role in the auditing of political party finances.