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

Art. 35 - "1. The consolidated financial statement of a political party is subject to audit by the Central Election Commission of Russian Federation. The financial (accounting) reports of political party, its regional branches and other registered structural units are subject to audit by the federal executive body authorized to exercise the functions of Control and Supervision on taxes and levies, and its territorial bodies.

2. The information on income and expenditure of funds of a political party, its regional branches and other registered structural subdivisions is subject to audit by the Central Election Commission of the Russian Federation, the election commission of the subject of Russian Federation, accordingly."

Source: Article 35 (1) and (2), Federal Law on Political Parties of the Russian Federation, 2001 (as of December 5, 2017)

Art. 60 - "1. For the purposes of supervision over proper spending of funds allocated to commissions for preparation and conduct of elections, a referendum, and over sources, proper accounting, and use of electoral funds, referendum funds, for auditing of financial documents of candidates, election associations, referendum initiative groups, for verification of information provided by candidates under Clause 3, Article 33 of this Federal Law about their property, income and sources thereof, for supervision over the return of budgetary funds allocated by relevant election commissions to electoral funds of candidates, election associations, supervisory and auditing services shall be established. 

2. Supervisory and auditing services shall be established under the Central Election Commission of the Russian Federation, election commissions of the subjects of the Russian Federation, and in cases provided by the law, under other commission with engagement of managers and experts from state and other bodies and institutions, including the Central Bank of the Russian Federation, the Savings Bank of the Russian Federation, main offices (national banks) of the Central Bank of the Russian Federation in the subjects of the Russian Federation. ..."

Source: Article 60 (1) and (2), Federal law on “Basic guarantees of electoral rights and the right of citizens of the Russian Federation to participate in a referendum”, 2002