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

"Within the purview defined under this Law, the Agency has the right of direct and free access to bookkeeping records and documentation and financial reports of a political entity and to engage relevant experts and institutions. The Agency is also entitled to direct and free access to bookkeeping records and documents of an endowment or foundation founded by a political party.
A political entity is required, upon the request of and within the time frame set by the Agency, which may not exceed 15 days, to submit all documents and information required by the Agency to carry out tasks from its purview set forth under this Law.
In the course of election campaign, a political entity is required upon the request of and within the time frame set by the Agency, which may not exceed three days, to submit information required by the Agency to carry out tasks from its purview set forth under this Law.
Organs of the Republic of Serbia, autonomous province and local government, banks, as well as natural and legal persons which finance political entities, and/or perform on their behalf particular services, are required to forward to the Agency at its request and within the deadline which may not be longer than fifteen days from the date of receiving such request, and which in the course of the election campaign may not be longer than three days, all data required by the Agency to discharge duties from its purview set forth under this Law.
The obligation to provide information specified in paragraph 4 of this article supersedes any other restriction or limitation that may appear in any other regulation." 

"The audit program of the State Audit Institution shall each year include an appropriate number of political entities that have representatives in the National Assembly.
In determining the political entities to be covered by the audit program, the State Audit Institution takes into account the amount of funds received by the political entity from public sources and the frequency of previous audits.
The Agency may, after the control of the financial reports of a political entity, forward a request to the State Audit Institution to audit these reports, in accordance with the law governing competencies of the State Audit Institution" 

"The Agency issues a warning measure to a political entity in case it identifies during control deficiencies that may be remedied.
If the political entity fails to act upon the warning measure before the deadline specified in the Agency’s decision expires, the Agency shall initiate misdemeanor proceedings." 
Source: Articles 32, 35 and 39 of the Law on financing political activities, 2022.