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

Political Party Law NO. 66 (1991), Article (24):

The funds of the party or political organization may not be dispensed except

towards its objectives and according to the procedures stipulated in its by-laws. The party or

political organization is required to deposit its funds in local banks and to keep books in

accordance with proper accounting principles showing the revenues and expenditures. The

party or political organization must submit its annual report including the final accounts to the

proper authorities.

Article (25): The Committee for the Affairs of Parties and Political Organizations, after

reviewing the annual report of the final accounts, has the right to inspect and audit the books,

documents, revenues and expenditures of a party or political organization to verify the

legitimacy of the revenues and the spending methods. The Committee may do so through a

non-partisan technical group arranged by the Committee to submit a report, with a copy to

the head of the party or political organization. The Committee and the technical group must

maintain the secrecy of the report, except in cases where a violation is discovered that must be

brought before the judiciary according to the law.

The Committee for the Affairs of Parties and Political Organizations