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(1) Compliance with the disclosure obligation is to be overseen by the National Audit Office of Finland. To this end, the National Audit Office must:
1) verify that all disclosers have filed the election funding disclosure required under this Act;
2) make all the funding disclosures received available to the public without delay; and
3) if necessary, after examining the funding disclosures, urge a discloser to file a new disclosure, provide additional information to supplement the disclosure, or to provide information corroborating the accuracy and completeness of the disclosure.
(2) If the discloser fails to file the funding disclosure required hereunder despite a reminder to do so issued by the National Audit Office, or if the funding disclosure is found to be inaccurate or incomplete in essential parts,
the National Audit Office may require the discloser to file the disclosure or correct an error or provide the missing information on pain of a penalty payment.
Any penalty payment will be imposed by the penalty payment board referred to in section 15 of the Act on the National Audit Office of Finland (676/2000 Laki valtiontalouden tarkastusvirastosta). A decision to impose or enforce a
penalty payment may be appealed to the Supreme Administrative Court as provided in the Administrative Judicial Procedure Act (586/1996 Hallintolainkäyttölaki).
(3) For every election, the National Audit Office must, within eight months of the confirmation of the election results, give Parliament a report on the election funding disclosures received and the Office's activities in enforcing compliance with the disclosure obligation.