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

Law on Financing of Political Entities, Articles 19 and 21.

Article 19 - Financial Control
1. Annual Financial Reports and Financial Declaration Reports of Campaign which are submitted by political entities to the Office for the Registration and Certification of Political Parties (hereinafter referred to as: the ‘Office’), shall be audited in accordance with accounting standards applicable in Kosovo by auditors to be elected by the Office through an open public invitation for application. The audit process is subject to international auditing rules and standards.
7. Political entities, upon request of the auditor, shall provide all requested documents immediately and no later than fifteen (15) working days. 
9. The Office shall present the preliminary results of the annual financial report by auditors to the highest executive body of the political entity, including a list of errors or omissions within ninety (90) days of the beginning of the audit. 
13. Political entities shall provide unlimited access to the offices and the books (records) where data are kept, if the auditor finds it necessary to enable the audit.
17. The Office shall submit the Final Audit Reports to the Office of the State Prosecutor, and/or any other law enforcement agencies including the Anti-Corruption Agency, the Financial Intelligence Unit or the Tax Administration of Kosovo, when a suspicion of irregularity falls under the competence of one or more institutions listed above.

Article 21 - Punitive provisions
1. The Office shall impose fines in accordance with the provisions of this law, to Political Entities and to its responsible persons, candidates for mayors of municipalities, other independent candidates and any other legal or natural person found in violations of this law and laws and other relevant sub-legal acts.
3. The imposition of a fine or other sanction by the Office does not prejudge any criminal sanction or other consequence that may apply. 
6. Political entities shall be fined from four thousand (4,000) EUR up to forty thousand (40,000) Euros for any of the violations.
12. Decisions of the Office on imposing fines are final and enforceable.
13. The amount of the fine imposed depends on the gravity and the type of violation.

The Office, using auditors it selects, conducts comprehensive financial examinations into the financial reports of political entities. Political entities are mandated to collaborate closely with the auditors chosen by the Office, granting them unrestricted and complete access to all of the entity's financial records.

The Office forwards the final audit reports to the State Prosecutor's Office and/or other law enforcement agencies, including the Anti-Corruption Agency, the Financial Intelligence Unit, or the Kosovo Tax Administration, if suspected irregularities fall under the jurisdiction of one or more of these institutions.

Moreover, the Office has the authority to impose fines on political entities and individuals responsible for them, as well as on mayoral candidates in municipalities, independent candidates, or any other legal or natural person who breaches the provisions of the law on political financing.