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

Source: 

Section 6 (6), Regulation of Election Expenditure Act No. 3 of 2023

(6) The returns referred to in subsection (1) shall be signed by the secretary to the recognized political party, group leader of the independent group or the candidate as the case may be and accompanied by a declaration signed by such secretary, group leader or candidate and attested by a Justice of the Peace, to the effect that the information in such returns is to the best of the knowledge of such secretary, group leader or candidate, true and correct.

https://www.parliament.lk/uploads/acts/gbills/english/6287.pdf 

Source: 

Section 8, Regulation of Election Expenditure Act No. 3 of 2023

8. Every candidate, at an election conducted under any law specified in section 2, who –
(a) fails, without reasonable cause, to comply with the provisions of subsection (1) of section 6; or
(b) makes any statement in any such return submitted under subsection (1) of section 6 or in a declaration made under subsection (6) of section 6, being a statement which such person knows, or ought reasonably to have known, to be false, 
commits an offence of an illegal practice within the meaning the law specified in section 2 under which such election was conducted, and shall be liable to penalties specified by such law for the commission of an illegal practice.
Source: Section 8, Regulation of Election Expenditure Act No. 3 of 2023

• The law does not specify that any institution (including the one in charge of receiving the reports) should review them. When submitting, the returns should be signed and declared true under oath.
• The Election Commission does not have independent prosecutorial powers. While it receives and publishes financial returns, violations (such as non-submission or false reporting) are treated as illegal practices under relevant election laws. Prosecution requires the sanction of the Attorney-General for "illegal practices" under each election law, meaning the EMB cannot file cases directly.