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

Electoral Act 1997 Section 25 
(3) Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Section 43 (7)  Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Section 61 (7) Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions. Electoral Act 1997 (as amended by the Electoral (Amendment) (Political Funding) Act 2012 Section 41 ) Section 86 (4) If it appears to the Commission that any accounts required to be audited under subsection (1) have not been duly audited within the period specified in subsection (3), the Commission may appoint a public auditor to audit the accounts. (5) The expenses incurred in the carrying out of an audit by a person appointed under subsection (4), including the auditor’s remuneration, may be recovered by the Commission as a simple contract debt in any court of competent jurisdiction from the political party concerned. Section 88 (2)  Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, finds a minor error or omission in the statement, the Commission shall furnish to the appropriate officer by whom the statement was furnished details of the error or omission, as the case may be, and the Commission shall inform the appropriate officer that he or she may correct the error or make good the omission within the period of 14 days from the date on which the notification issued to the appropriate officer concerned. (3) (a) Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, is of the opinion that the statement of accounts does not comply with the guidelines, the Commission shall furnish to the appropriate officer a written notice containing details of the non-compliance and the Commission shall inform the appropriate officer that he or she may furnish comments on the matter to the Commission within 14 days from the date on which the notice issued to the appropriate officer and that any such comments will be considered by the Commission before considering the matter further. (b) Where the appropriate officer furnishes to the Commission his or her comments on the matter referred to in the notice furnished under paragraph (a) within the period referred to in that paragraph, the Commission shall have regard to the said comments. (c) Where, following consideration of any comments received by the Commission under paragraph (a), or where the appropriate officer fails to make any comments under that paragraph, and the Commission continues to be of the opinion that there may have been non-compliance with the guidelines it shall report the matter (together with any relevant document or other thing in its possession) to the Minister for Public Expenditure and Reform and the Chairman of the Dáil. Section 88 (6) Where the appropriate officer fails to comply with section 87, the Commission shall—(a) furnish a statement to that effect to the Chairman of the Dáil and the Minister for Public Expenditure and Reform, and (b) publish details of the non-compliance on the Commission’s website. Electoral Act 1997 Section 36.—(1) (a) The national agent of a political party, the election agent of a candidate and every person who incurs election expenses under section 31 (7) shall, within the fifty six days next following the polling day at an election, furnish to the Public Offices Commission a statement in writing of all election expenses (whether paid or not) incurred by such agent or person in relation to the election and the several matters to which such expenses relate, together with all relevant vouchers. (b) The national agent of a political party shall include in the statement of election expenses furnished by him or her under paragraph (a): (i) details of the election expenses incurred by the said agent pursuant to section 32 (1) (b) or 33 (1)(b), as may be appropriate; (ii) the name of each candidate whose candidature was authenticated by the party at that election and in respect of whom election expenses are deemed to have been incurred by the said agent under section 32 (1)(b)(ii) or 33 (1)(b)(ii), as may be appropriate, and the constituency in which each such candidate was a candidate at the election; and (iii) the amount of election expenses (if any) agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the party and each such candidate and the amount of election expenses incurred by the said agent pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, in respect of each such candidate. (c) The election agent of a candidate whose candidature was authenticated by a political party at the election shall include in the statement of election expenses furnished by him or her under paragraph (a) the amount of election expenses agreed in writing pursuant to section 32 (1)(b)(i) or 33 (1)(b)(i), as may be appropriate, between the candidate and such party.

The Standards in Public Office Commission (SIPO) investigates offences.  The police and the Director of Public Prosecutions also investigate violations.