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

Article 11: when the commission has established that the campaign account has not been filed within the prescribed time limit, if the account has been rejected or, if necessary after the change, it shows that the electoral expenditure ceiling has been exceeded, the commission seizes the judge of the election. 

Source Legal Order No. 035-2006 relating to Election Campaign Finance

'Any party receiving funding outside the intended legal framework is subject to disciplinary sanctions ranging from suspension to dissolution. These measures are the responsibility of the Minister of the Interior with regard to dissolution. These measures may be the subject of an action for annulment before the Supreme Court. The suspension period may not exceed 90 days. In the event of dissolution, the Supreme Court must rule on the possible appeal within one month after the referral.'

Source M’REIZIG Secrétaire général Conseil constitutionnel de Mauritanie in Le financement des partis politiques en Mauritanie 2006