57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?

Greco Eval III Rep _2009_ 8E Final Hungary PF PUBLIC

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The SAO is empowered to control the legality of political parties’ financial management. To this end, the SAO audits every two years the financial management of political parties that are entitled to obtain state subsidies. The SAO audits the financial management of other political parties (that have no public funding) once every four years. The controls of the SAO have been carried out, since 2003, in a uniform procedure in accordance with the general rules of financial audit. The aim of the audit of political parties is to establish whether the annual statement of a party complies with the regulations and if it contains information corresponding to the accounts and reality;

The SAO is also mandated to monitor income and expenditure relating to public and private funds in relation to elections. This monitoring is also carried out ex officio by the SAO within one year of the second round of the elections in respect of political parties and independent candidates who have been successfully elected to Parliament, as well as at the request of candidates or political parties.