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

Source

Articles  28 and 27,  Election Law, 2016.  https://www.refworld.org/docid/5adf31924.html

Election Law of 2016 (Art. 28) establishes the Central Electoral Complaints Commission (ECC) comprising of five member, for the purpose of addressing objections and complaints arising from negligence, violation and identification of crimes related to elections.                                                                                                  (1) The Commission publishes the reports of the candidates’ campaign financial affairs after uploading to the data base and reconciliations.
(2) Eligible voters, mass media, and observer and monitoring organizations may monitor the campaign events of the candidates and reconcile them with the reports presented by the candidates.

(3) If people, media and/or observer or monitoring organizations find that candidates have not reported to the Commission on some of their contributions, expenses and campaign activities, or have received contributions from illegal sources, or have breached the provisions of this regulation in a way, they may inform the Commission or the ECC of the matter in a document way.

(4) The monitors and observers may share their findings on the candidates’ campaign financial affairs with the Commission, the ECC and the Media Committee.       According to the Election Law (Art. 28)The Commission enacts an internal procedure on managing the financial affairs for managing the affairs related to division of duties of the financial affairs staff and the manner of activities of the Candidates’ Campaign Finance Management Section.   Besides (Art. 27), for the purpose of monitoring of reporting and fair and impartial broadcasting of the electoral campaigns and addressing the media violations that are in contradiction to the relevant objectives, policies and relevant procedures, a Media Committee  comprised of of three members, at least one of whom shall be a women, is established by the Commission, one month prior to the commencement of the candidates’ registration process.             Note: At present, the Taliban has disssolved the Electoral Commission