56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
Mozambique
"In case of verifying any irregularities in the accounts, the National Commission of Elections will notify the party, coalition or candidate to proceed with the rectification of the accounting process within a period of fifteen days.
If the competitive entities do not submit their accounts within the period established in the number 1 of the Article 37 of the present law, or if do not proceed with the presentation of the new accounts in terms of the number 2 of the present article or if its concluded that there was an infraction to the disposed in the article 37 of the present law, the National Commission of Elections will communicate to the Public Persecution Service to apply the procedures under the accordance of the Law."
(Article 41(2&3), Electoral Law, no 12/2014 of 23 April 2014, amending Law no 8/2013 of 27 February 2013).