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

"Section 334

(1) Contesting candidates and their campaign teams at the national level election shall submit the preliminary report on the election campaign funding and special bank account to the General Election Commission in no later than fourteen days after that candidate runner is designated as a contestant in the election of the president and vice president by the General Election Commission.

(2) Political parties competing in the election of the People’s Representative Council, Provincial Regional Representative Council, and District/City Regional Representative Council shall submit the preliminary report on the election campaign funding and special bank account to the General Election Commission at the national, regional, and district/city level in no later than fourteen days prior to the first day of the campaign implementation in the form of general meeting.

(3) Contesting candidates for the Regional Representative Council shall submit the preliminary report on the election campaign funding and special bank account to the General Election Commission in no later than fourteen days prior to the first day of the campaign implementation in the form of general meeting."

Source: Section 334, General Election Law, 2017 (Unofficial translation by the researcher)

"Number 12

(3) Letter of application as mentioned in paragraph (2) shall use letterhead and seal of the political party and attach two copies of completed form to the administration as follows:

     g. The report realizing the financial assistance including receipts and expenditures sourced from the government budget of the previous fiscal year shall be examined by the Auditing Board of Indonesia.

Number 13

(3) Letter of application as mentioned in paragraph (2) shall use letterhead and seal of the political party and attach two copies of completed form to the administration as follows:

     f. The report realizing the financial assistance including receipts and expenditures sourced from the provincial regional government budget of the previous fiscal year shall be examined by the Auditing Board of Indonesia.

Number 14

(3) Letter of application as mentioned in paragraph (2) shall use letterhead and seal of the political party and attach two copies of completed form to the administration as follows:

     f. The report realizing the financial assistance including receipts and expenditures sourced from the district/city regional government budget of the previous fiscal year shall be examined by the Auditing Board of Indonesia."

Source: Numbers 12 (3) g, 13 (3) f, 14 (3) f, Ministerial Regulations on Budgeting, Submission of Report, and Administration of Financing Political Parties, 2017