Political Finance Database

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

Theme Reporting, oversight and sanctions
Description Regulations are unlikely to be respected unless some institution(s) has the responsibility to oversee them. Having a mandate to receive financial reports does not necessarily mean that the institution is also required to review these reports, nor to investigate other breaches. This question covers what institution(s) has a responsibility to monitor political finance and to examine potential abuses

Breakdown by continent

Continent EMB Court Other No data Ministry Parliamentary unit Anti-corruption agency Auditing agency No institution specified Special agency for political finance Countries researched
Africa 18
(36.0%)
14
(28.0%)
6
(12.0%)
0
(0.0%)
7
(14.0%)
0
(0.0%)
0
(0.0%)
8
(16.0%)
6
(12.0%)
3
(6.0%)
50
Americas 20
(60.6%)
2
(6.1%)
3
(9.1%)
0
(0.0%)
3
(9.1%)
0
(0.0%)
0
(0.0%)
3
(9.1%)
7
(21.2%)
3
(9.1%)
33
Asia 23
(62.2%)
3
(8.1%)
11
(29.7%)
1
(2.7%)
3
(8.1%)
1
(2.7%)
3
(8.1%)
10
(27.0%)
0
(0.0%)
4
(10.8%)
37
Europe 13
(31.0%)
4
(9.5%)
9
(21.4%)
0
(0.0%)
3
(7.1%)
3
(7.1%)
4
(9.5%)
12
(28.6%)
2
(4.8%)
8
(19.0%)
42
Oceania 5
(35.7%)
1
(7.1%)
3
(21.4%)
0
(0.0%)
0
(0.0%)
0
(0.0%)
0
(0.0%)
0
(0.0%)
5
(35.7%)
1
(7.1%)
14
Other 1
(20.0%)
1
(20.0%)
1
(20.0%)
0
(0.0%)
0
(0.0%)
0
(0.0%)
0
(0.0%)
0
(0.0%)
0
(0.0%)
2
(40.0%)
5
Total 80 25 33 1 16 4 7 33 20 21 181

Country Answers

Country Year Value (Text) Details
Afghanistan 2021 EMB
Other
Albania 2021 EMB
Algeria 2021 Other
Andorra 2018 Other
Angola 2019 EMB
Antigua and Barbuda 2018 EMB
Argentina 2019 EMB
Armenia 2021 EMB
Anti-corruption agency
Australia 2019 EMB
Austria 2023 Other
Azerbaijan 2023 EMB
Auditing agency
Bahamas 2018 No institution specified
Bahrain 2021 Other
Bangladesh 2018 EMB
Barbados 2018 EMB
Belarus 2018 Ministry
Other
Belgium 2018 Other
Special agency for political finance
Belize 2018 No institution specified
Benin 2018 Court
Bhutan 2018 EMB
Auditing agency
Bolivia 2019 Ministry
Auditing agency
Bosnia and Herzegovina 2018 EMB
Botswana 2021 EMB
Court
Brazil 2019 EMB
Bulgaria 2021 Auditing agency
Burkina Faso 2018 Court
Burundi 2021 Court
Cabo Verde 2018 EMB
Cambodia 2018 EMB
Ministry
Cameroon 2019 Special agency for political finance
Canada 2019 EMB
Central African Republic 2021 No institution specified
Chad 2021 Court
Chile 2018 EMB
Colombia 2021 EMB
Comoros 2021 No institution specified
Congo, Democratic Republic of 2018 Ministry
Costa Rica 2021 EMB
Special agency for political finance
Croatia 2018 EMB
Cyprus 2018 Auditing agency
Czechia 2018 Special agency for political finance
Côte d'Ivoire 2018 Court
Denmark 2021 No institution specified
Djibouti 2018 No data
Dominica 2018 EMB
Dominican Republic 2021 EMB
Ecuador 2021 EMB
Auditing agency
Other
Egypt 2019 EMB
Ministry
Auditing agency
Other
El Salvador 2018 No institution specified
Equatorial Guinea 2021 No data
Estonia 2019 Special agency for political finance
Eswatini 2018 No data
Ethiopia 2019 EMB
Auditing agency
Other
Fiji 2021 EMB
Finland 2018 Ministry
Auditing agency
France 2019 Special agency for political finance
Gabon 2018 No data
Georgia 2023 Anti-corruption agency
Germany 2019 Auditing agency
Parliamentary unit
Ghana 2018 EMB
Greece 2023 Parliamentary unit
Grenada 2018 No institution specified
Guatemala 2018 Special agency for political finance
Guinea 2018 Ministry
Court
Guinea-Bissau 2018 EMB
Guyana 2018 EMB
Haiti 2018 Court
Other
Honduras 2021 Special agency for political finance
Hungary 2018 Auditing agency
Iceland 2018 Auditing agency
India 2019 EMB
Indonesia 2021 EMB
Auditing agency
Other
Iran, Islamic Republic of 2021 Other
Special agency for political finance
Iraq 2019 Ministry
Auditing agency
Parliamentary unit
Ireland 2023 Other
Special agency for political finance
Israel 2018 Auditing agency
Italy 2019 Special agency for political finance
Jamaica 2018 No data
Japan 2018 Other
Jordan 2019 Auditing agency
Special agency for political finance
Kazakhstan 2018 EMB
Other
Kenya 2023 EMB
Auditing agency
Kiribati 2018 Court
Korea, Republic of 2023 EMB
Kosovo 2023 Special agency for political finance
Kyrgyzstan 2021 EMB
Latvia 2023 Anti-corruption agency
Lebanon 2019 EMB
Lesotho 2021 EMB
Liberia 2018 EMB
Libya 2021 EMB
Liechtenstein 2021 No institution specified
Lithuania 2023 EMB
Other
Auditing agency
Luxembourg 2018 Court
Madagascar 2018 Special agency for political finance
Malawi 2023 Other
Auditing agency
Malaysia 2021 EMB
Anti-corruption agency
Maldives 2018 EMB
Ministry
Court
Mali 2018 Court
Malta 2018 EMB
Marshall Islands 2018 No institution specified
Mauritania 2018 EMB
Ministry
Court
Mauritius 2018 No institution specified
Mexico 2019 EMB
Micronesia, Federated States of 2018 EMB
Moldova, Republic of 2019 EMB
Other
Monaco 2018 Other
Mongolia 2023 EMB
Auditing agency
Montenegro 2021 Anti-corruption agency
Morocco 2021 Auditing agency
Mozambique 2018 EMB
Myanmar 2018 EMB
Namibia 2018 EMB
Auditing agency
Nauru 2018 No institution specified
Nepal 2018 EMB
Special agency for political finance
Netherlands 2023 Ministry
New Zealand 2023 EMB
Nicaragua 2021 EMB
Ministry
Auditing agency
Niger 2018 Court
Nigeria 2023 EMB
North Macedonia, Republic of 2021 Special agency for political finance
Norway 2018 Special agency for political finance
Pakistan 2021 EMB
Palau 2018 EMB
Other
Panama 2023 EMB
Papua New Guinea 2018 Other
Paraguay 2019 EMB
Other
Peru 2021 EMB
Philippines 2018 EMB
Poland 2019 EMB
Portugal 2018 Court
Republic of The Congo (Brazzaville) 2018 No data
Romania 2018 EMB
Auditing agency
Russian Federation 2018 EMB
Other
Rwanda 2019 Other
Saint Kitts and Nevis 2018 No institution specified
Saint Lucia 2018 No data
Saint Vincent and the Grenadines 2018 No institution specified
Samoa 2021 No institution specified
San Marino 2018 Special agency for political finance
Senegal 2021 Ministry
Court
Serbia 2023 Anti-corruption agency
Auditing agency
Seychelles 2021 EMB
Sierra Leone 2018 Special agency for political finance
Singapore 2018 Court
Special agency for political finance
Slovakia 2023 EMB
Auditing agency
Slovenia 2018 Auditing agency
Other
Solomon Islands 2018 Special agency for political finance
South Africa 2021 EMB
Auditing agency
Spain 2018 Court
Sri Lanka 2018 No data
Sudan 2018 No institution specified
Suriname 2018 No institution specified
Sweden 2018 EMB
Switzerland 2023 Auditing agency
Syrian Arab Republic 2018 Other
São Tomé and Príncipe 2021 Court
Taiwan 2021 Auditing agency
Other
Tajikistan 2018 EMB
Tanzania, United Republic of 2021 Ministry
Auditing agency
Thailand 2018 EMB
Auditing agency
Other
The Gambia 2018 No institution specified
Timor-Leste 2018 EMB
Togo 2018 Court
Tonga 2018 No institution specified
Trinidad and Tobago 2018 Court
Tunisia 2023 EMB
Court
Turkey 2021 Court
Turkmenistan 2018 EMB
Tuvalu 2021 No institution specified
Uganda 2018 EMB
Ukraine 2021 EMB
Court
Parliamentary unit
Anti-corruption agency
United Kingdom 2018 EMB
United States 2018 EMB
Ministry
Uruguay 2021 EMB
Court
Uzbekistan 2018 Auditing agency
Other
Vanuatu 2018 Other
Venezuela 2021 EMB
Yemen 2018 Other
Zambia 2018 Ministry
Other
Zimbabwe 2018 No institution specified
Total number of countries in selected sample: 181
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