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

Source: Chapter 12 (122), Public Election Fund Act of the Kingdom of Bhutan, 2008

The Division may examine and audit receipts, disbursements, debts and obligation of each party and candidate and in addition the Division may conduct any other examinations and audits as it deems necessary to carry out the provisions of this Act.

The Royal Audit Authority of Bhutan shall be the external auditor for the Fund and for the annual accounts of the Political Parties.