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

Act on the Allocation of Contributions to Political Parties (1984, last amended 2019), Art. 5

Political parties are  responsible for maintaining accurate records of the use of the contributions and keeping the related documents on file. However, at the request of the Finance Office, which decides on the payment of the annual contribution, the Government can commission an independent auditing firm to review the statements. The costs of the review of the statementsare to be sustained by the political party concerned insofar as they were not been properly prepared. Otherwise,, the state bears the costs.