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

The State Audit Service may:
a) develop the form of an annual financial disclosure statement of a party;
b) establish auditing standards for party financing;
c) examine the completeness, accuracy and legality of a party’s financial disclosure statement and of the account of the election campaign fund;
d) conduct an audit of a party not more than once a year;
d1) in the case of a reasonable doubt as to the lawfulness of the activities of a party, apply to a court with a request to conduct an unscheduled financial audit of the party;
e) ensure the transparency of a party's funding;
f) where necessary, request information on party financing from the party, from administrative bodies and commercial banks;
g) where necessary, request, on the basis of a court decision, information on the finances of donors, both natural and legal persons, who make donations to parties and to persons specified in Article 261 of this Law;
h) provide consultations on party financing to interested persons;
i) respond appropriately to violations of the legislation related to party financing and apply sanctions established by law;
j) apply to prosecution authorities where elements of a crime are identified;
k) request a financial report from a person if there is a reasonable doubt as to the existence of circumstances specified in Article 261;
l) make a decision on the application of restrictions set out in Article 261 of this Law to a person through a summary administrative procedure. Upon the request of the party, a copy of this decision shall be made available to the party before 6 p.m. of the following day;
m) develop the methodology for monitoring a party’s financial activities;
n) exercise other competences established by law.
Source: საქართველოს ორგანული კანონი „მოქალაქეთა პოლიტიკური გაერთიანებების შესახებ“, 341-ე მუხლის 2 პუნქტი, 1997
[Article 341 (2), Organic Law of Georgia on Political Associations of Citizens, 1997].