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

《政治獻金法》第四條、第二十二條、第三十三條

Article 4, Article 22, Article 33, Political Donations Act
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

《政治獻金法》第4條
受理政治獻金申報之機關為監察院。
《政治獻金法》第22條
受理申報機關對於政治獻金之收支情形，得要求檢送收支憑證或證明文件，派員或聘請專業人員查核之；必要時，並得向相關營利事業、廠商、團體、機關（構）、法人或個人查詢、請其說明或提供證明文件；受查核、查詢、應說明或提供證明文件者，不得規避、妨礙或拒絕。
政治獻金收支憑證、證明文件，應於申報後保管五年。於發生訴訟時，應保管至裁判確定後三個月。
第一項查核準則，由受理申報機關定之。
《政治獻金法》第33條
依本法所處之行政罰，由監察院處罰之。

Article 4, Political Donations Act
The authority hearing the declaration of political donations is the Control Yuan.

Article 22, Political Donations Act
For the incomes and expenditures of political donations, the authority hearing declaration may request the declarer to submit the relevant vouchers or evidential documents, and send inspectors or employ professionals to examine the authenticity. Where necessary, the authority hearing declaration may dispatch personnel or employ professionals to audit the declaration of political donations, and the object audited may not evade, encumber or refuse the audit.
The vouchers and evidential documents regarding the incomes and expenditures of political donations shall be kept for 5 years after declaration. If a lawsuit is raised, they shall be kept to 3 months after the judgment is determined.
Regulations governing the audit referred to in the preceding Paragraph shall be prescribed by the authority hearing declaration.

Article 33, Political Donations Act
The administrative sanctions prescribed in this Act shall be imposed by the Control Yuan.