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

(1) The CNE shall consider financial reports submitted to it within 20 days after it has received comments from its auditors. 
(2) The final decision, besides containing an individual breakdown of financial reports submitted by each political party, shall also include an indication on those parties that have not submitted their reports and those that after submitting them have not revised them following a notification to do so. 
(3) Financial reports and related final decisions shall be made public by the CNE immediately afterwards. 
(4) Financial reports and related final decisions shall be made public in the Official Gazette on a free-of-charge basis and shall be posted on the CNE’s website. 
(5) Where consideration by the CNE proves that obligations provided for in this law and carrying a fine penalty or an imprisonment sentence have not been complied with, transcripts of the financial reports concerned shall be requested and sent to the General Prosecution Service for appropriate legal action. 
Source: Section 17, Legal Regime for the financing of political parties, 2008