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

Law of the Republic of Azerbaijan on political parties, 2023, https://www.venice.coe.int/webforms/documents/?pdf=CDL-REF(2023)012-e 

Election Code of the Republic of Azerbaijan, 2003 (as amended 2019). https://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf                                                                     

COE/GRECO (2010) Third Evaluation Round Evaluation Report on Azerbaijan Transparency of Party Funding (Theme II) 27 September - 1 October 2010, GRECO Secretariat, Strasbourg, https://rm.coe.int/CoERMPublicCommonSearchServices/DisplayDCTMContent?documentId=09000016806c6608 

According to the LPP, auditing of the expenditure of state financial assistance by the political party is carried out by the Chamber of Accounts of the Republic of Azerbaijan (Art. 28.1.). The verification of other financial activities of the political party is carried out by the Central Election Commission of the Republic of Azerbaijan (Art. 28.2. ).       

The ECode sets that the Central Election Commission (CEC) ensures supervision of spending of monetary means entered into election funds of candidates (political parties)   (Art. 26.1., 26. 2.4). 

The Central Election Commission (CEC) and to the constituency election commissions supervise the election and referendum campaign financing (Art. 94.2 and 94.3).