56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
Lebanon
Law no.44 Parliamentary Elections 2017
Article 64: The overall balance sheet
"...4.If the balance sheet does not include any
campaign-related proceeds or expenses, the
authorized auditor shall write a report on the
subject.
5.The Commission shall examine and audit
the balance sheet of each candidate and carry
out the necessary investigations to verify its
accuracy or the accuracy of some of its elements,
and may, for this purpose, recruit experts and
judicial police officers, upon the approval of the
competent Public Prosecutor’s Office.
6.The Commission shall decide on the validity
of the abovementioned balance sheet within
thirty days from the date of submission thereof.
It shall decide whether to approve it or, after
due consideration of the adversarial system
and the right to counsel, reject it or request its
adjustment or correction in whole or in part. The
Commission shall submit its reasoned decision
in writing, together with the balance sheet, to
the Constitutional Council.
If after one month from the date of submission
of the balance sheet the Commission has not
issued its decision thereon, the balance sheet
shall be deemed to have been approved.
7.The Commission may reject balance sheets that
are found inaccurate or exceeding the spending
limit even after correction or adjustment
thereof. The Commission shall inform the
Speaker of Parliament and the President of the
Constitutional Council of such cases.
8.If the Commission finds that the value of
one of the electoral expenses declared in the
balance sheet and its annexes is less than the
common and usually approved value for a
similar expense, the Commission shall, after
due consideration of the adversarial system and
the right to counsel, estimate the difference by
comparing prices from different sources and
noting such difference with the expenses. The
difference shall thus be subject to the spending
limit provided for in this Law. ..."
