69. Is it specified that a particular institution(s) is responsible for reviewing financial reports by elected officials?

Rules Implementing the Code of Conduct and Ethical Standards for Public Officials and Employees (Republic Act No. 6713)

"...c) Where to File The Statements of Assets, Liabilities and Net Worth and the Disclosure of Business Interest and Financial Connections shall be filed by the: (1) President, Vice-President and Constitutional Officials, with the National Office of the Ombudsman; (2) Senators and Congressmen, with the Secretaries of the Senate and the House of Representatives, respectively; Justices, with the Clerk of Court of the Supreme Court; Judges, with the Court Administrator; and national executive officials such as Members of the Cabinet, Undersecretaries and Assistant Secretaries, including the foreign service and heads of government-owned or controlled corporations with original charters and their subsidiaries and state colleges and universities with the Office of the President; (3) Regional and local officials and employees, both appointive and elective, including other officials and employees of government-owned or controlled corporations and their subsidiaries and state colleges anduniversities, with the Deputy Ombudsman in their respective regions; (4) Officers of the Armed Forces from the rank of Colonel or Naval Captain, with the Office of the President, and those below said ranks, with the Deputy Ombudsman in their respective regions; (5) All other officials and employees defined in Republic Act No. 3019, as amended with the Civil Service Commission." (Rule VII Public Disclosure Section 1)