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

"The Central Election Commission is the body responsible for the monitoring and supervision of the funding of political parties according to the rules of this law.
2. The Central Election Commission, based on and in order to implement this law, has the following competencies:
a. It drafts and adopts both rules on reporting of funding, on monitoring, supervision and financial auditing of political parties, and standardised templates of annual financial reporting;
b. It approves both the template of the special record book [register] of non-public funds of political parties, and the template on the form and content of the statement of donations of non-public funds;
c. It selects certified accounting experts and assigns them by lot to audit the funds and expenses of political parties;
ç. It monitors, supervises and audits the funding of political parties through checks on financial documentation and accounts of political parties, entities linked directly or indirectly with or under the control of political parties;
d. It imposes sanctions when it ascertains infringements of the provisions of this law;
dh. It drafts guidelines and awareness-raising programmes, and organises training sessions on the funding of political parties and entities involved in this process, in accordance with the provisions of this law;
e. It determines the amount of public funds each political party shall receive annual financial aid, in accordance with this law;
ë. It issues subordinate legal acts based on and in order to implement the provisions of this law”.   Source :  Article 15/2, The Law on Political Parties, 2017. 

The Central Election Commission.