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 |
| Total | 79 | 24 | 32 | 1 | 16 | 4 | 7 | 33 | 20 | 19 | 176 |
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
