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

The Court of Audit is endowed with general authorit y to monitor political financing. This responsibility is shared with the relevant Audit In titutions of the Autonomous Communities with respect to elections to regional Parliaments. Furthermore, pursuant to Article 132 of Organic Law 5/1985 on the General Election Regime, Election Commissions (see paragraph 14) are also entrusted with certain oversight tasks during election campaigns [...].  The supervision performed by the aforementioned institutions is not only of a formal, but also of a material nature. In this connection, the responsible supervisory bodies are vested with wide investigative powers to call for all necessary documents to verify that the funding received by political parties (whether from public or private s ources) complies with the legislation in force (Articles 132 and 134, Organic Law 5/1985 on the General Election Regime; Article 19, Organic Law 8/2007 on Political Parties Funding).

Source: GRECO (2009). Evaluation Report on Spain, Transparency of Party Funding, p. 12.

Cour of Audit (Tribunal de Cuentas).