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

Art. 35 - "(1) The Permanent Electoral Authority is the public authority authorized to check the compliance with the lawful provisions on the financing of political parties, political or electoral alliances, independent candidates and electoral campaigns.

(2) The control of the subsidies from the state budget shall be carried out simultaneously by the Court of Audit, according to the provisions of Law no. 94/1992 on the organization and operation of the Court of Audit, as republished. ...

(3) The Control Department for the Financing of Political Parties and Electoral Campaigns shall be established within 60 days from the date this law comes into effect, as part of the Permanent Electoral Authority, by supplementing the existing personnel members."

Source: Article 35 (1) - (3), The Law no. 334/2006 on financing the activity of political parties and electoral campaigns, 2006 (as of January 20, 2017)