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

4. Establishment of Office of Registrar (1) There shall be an office of the Registrar of Political Parties which shall be an autonomos institution under the Ministry responsible for political parties

(5) Without prejudice to subsection (4), the functions of the office of the Registrar shall be to—

(c) disburse and monitor accountability of Government subvention to political parties which qualify under this Act;

(d) provide guidelines and monitor income and expenditures of political parties and accountability of party resources;

14. Submission of accounts and declaration of property (1) Every political party which has been fully registered shall— (a) maintain proper accounts of the funds and property of such political party; (b) submit to the Registrar— (i) an annual statement of the account of the political party audited by the Controller and Auditor-General and the report of the account; (ii) an annual declaration of all the property owned by the party. (2) The Registrar, after inspecting any accounts or report submitted pursuant to this section may, for the benefit of the members or the public, publish any matter relating to the funds, resources or property of any party or the use of such funds, resources or property. (3) The Registrar shall publish in the official Gazette, an annual report on the audited accounts of every political party.

Political Parties Act 2019

4. The Registrar of Political Parties shall be responsible for supervision and administration of election expenses under this Act

5(1) For the purpose of an investigation or examination under this Act, the Registrar or his representative authorized in writing may, at any reasonable time enter into any premises in which books, papers and documents of a political party or a candidate relevant to the subject matter of the investigation are kept.

6(1) The Registrar may request for any information relating to the election expenses of a political party or a candidate that is reasonably required in respect of his duties under this Act

19(4) All records relating to funds used as election expenses shall be audited by the Controller and Auditor-General in accordance with the provisions of the Political Parties Act.

Election Expenses Act 2010