55. Which institution(s) receives financial reports from political parties and/or candidates?

Source: Chapter 8 (153), Election Act of the Kingdom of Bhutan 2008

Every political party shall, within three months after the end of each financial year, furnish in the prescribed form a true copy of the account under section 152 to the Election Commission and a copy be made available for public scrutiny in a manner prescribed by the Commission. 

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.