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

Czechia

Czechia

Answer
Special agency for political finance
Source

Art. 19f. "The Office ... (f) deals with offenses and imposes administrative penalties, ..."

"(1) The Office shall exercise supervision pursuant to this Act by examining the annual financial reports submitted by parties and movements or by own control of the management of parties and movements. The Authority shall have the right, in the exercise of its oversight, to acquaint itself with all data relating to the management of parties and movements. The Party or Movement shall provide the Office with assistance in accordance with the Rules of Procedure."

Source: Articles 19f (f) and 19g (1), Act No. 424/1991_The Law on Association in Political Parties and Political Movements, 1991

Art. 16f. "(1) ... Deals with offenses and administrative delicts of legal and business individuals and imposes sanctions."

Art. 16g. "(3) The offence shall be dealt with by: a) the Office for Oversight in case of offences pursuant to subsection 1(a) to (d) and (f) to (k); the decision of the Office for Oversight cannot be appealed or subjected to review proceedings, ..."

Art. 16h. "(3) The offence shall be dealt with by the office for Oversight in case of offences pursuant to subsection 1(a) to (d) and (f) to (k); the decision of the Office for Oversight cannot be appealed or subjected to review proceedings."

Source: Articles 16f (1), 16g (3) and 16h (3), Act No. 247/1995 on Elections to the Parliament of the Czech Republic and on the Amendment of Certain Other Laws​, 1995

Art. 62. "(3) To discuss the offense under (a) aragraph 1 (a) to (d) and (f) to (k) and paragraph 2 shall be the responsibility of the Office; the decision of the Office can not be dealt with or reviewed in the review procedure, ..."

Art. 63. "(2) The administrative offenses referred to in paragraph 1 (a) to (d) and (f) to (k) shall be dealt with by the Office. The decision of the Office can not be dealt with or reviewed in the review procedure."

Source: Articles 62 (3) and 63 (2), Act No. 275/2012 on the Election of the President of the Republic, 2012

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