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

(1) The independent body that ensures the supervision and control of the financing of the political parties is the Central Electoral Commission, constituted and empowered with attributions according to the Electoral Code and the provisions of the present law.
(2) The control over the use of the allocations received by the political parties from the state budget is also exercised by the Court of Accounts according to the provisions regulating its activity.
Source: Art. 30(1-2), Law on Political Parties, 2007 (amended 2020)

(2) As an independent supervisory and control body regarding the financing of political parties and electoral campaigns, the Central Electoral Commission:[…]
c) collects and systematizes the annual reports on the financial management of political parties, the reports on the audit of political parties and the reports on the financing of electoral campaigns presented by electoral contestants;
d) ensures the publication on its official page of the information and the annual reports regarding the financial management of the political parties, as well as of the reports regarding the financing of the electoral campaigns;
e) examines the notifications and appeals regarding the violation of the legislation regarding the financing of political parties and electoral campaigns;
Source: Art. 43(1), Electoral Code, 1997 (amended 2020)

Central Electoral Commission and Court of Accounts.