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

Article 6, decree 2022-860 of 16 November 2022, setting overall expenditure ceiling for the campaign for the elections to the assembly of representatives of the people for the year 2022, article 163, decree2022-50 of 15 September 2022 amending the organic law 2014-16, 2014 of the elections and referendums: the Independent High Authority for Elections is responsible for monitoring respect for the total ceiling on spending by all candidates during the election campaign for members of the People’s Assembly for the year 2022. The Court of Accounts is responsible for subsequent monitoring of respect for the total ceiling for spending by all candidates.

Article 91, organic-law, 2014-16, 26th May 2014, of the election and referendums: the Court of Accounts is responsible for monitoring the resources and expenses of each candidate list, candidate, or party allocated to the campaign, verifying compliance with the unity of account, and implementing its oversight over the resources and expenses of the single bank account.

Article 93, organic-law, 2014-16,2014, 26th May, of the election and referendums: the Court of Accounts’ oversight of campaign financing aims to verify: campaign-related expenses for candidates, political parties, or candidate lists through the only bank account opened for this purpose and authorized by the Authority, that each candidate, political party, or candidate list maintain a credible accounting that includes comprehensive and accurate data on disbursements related to campaign financing, generated income from legitimate sources.

Unofficial English translation.

Independent High Authority for Elections (Instance supérieure indépendante pour les élections or ISIE) and the Court of Accounts.