48. Do political parties have to report on their election campaign finances?

Source: Sections 13 (Monitoring of Campaign Expenditures ) and 14 (Audit), Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012 

13.2.  Treasurers or Accountants or Finance Representatives of Political Parties or Candidates shall submit expenditure statements on the expenditures incurred or authorized by them to the Expenditure Observers in Public Election Fund Form No. 3 as per an agreed schedule drawn up on a weekly basis till the last day of campaign. 

14.1. The Division and the Royal Audit Authority shall carry out a scrutiny and audit of Parties’ and Candidates’ campaign accounts and records at the Parties’ or Candidates’ premises or the records may be required to be produced at the Commission’s office. 

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