56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

"Section 12

The General Election Commission shall have duties on:

     i. following-up promptly the decision of the Election Supervisory Body on findings and reports of alleged violations or election disputes;

Section 13

The General Election Commission shall be authorized to:

     k. establish a public accountant to audit the election campaign funding and announce the preliminary report on the election campaign funding; and

Section 14

The General Election Commission shall be obliged to:

     j. implement the Election Supervisory Body's decision on the sanctions on administrative violations and election process disputes;"

Source: Sections 12 i, 13 k, 14 j, General Election Law, 2017 (Unofficial translation by the researcher)

"Section 13

Political parties shall be obliged to submit the accountability report on receipts and financial expenditures sourced from the government expenditure and regional venue and expenditure periodically once a year to the government to be examined by the Audit Board of Indonesia as referred to in Section 12A."

Source: Section 13, Government Decree on Political Finance to Political Parties, 2012

Bawaslu is authorized to:
a. receive and follow-up reports about a suspected violation of a provision in law governing elections;
b. investigate, assess, and arbitrate cases of electoral administrative violations;
c. investigate, assess, and arbitrate cases of money politics;
d. receive, investigate, mediate, adjudicate, and arbitrate cases of electoral process dispute resolution;e. recommend to relevant government institutions regarding supervision results
about the impartiality of civil servants, active members of the Indonesian Military (TNI), and the national police force of Republic of Indonesia (Polri); 
f. remporarily take over the tasks, authorities, and obligations of a Provincial Bawaslu and a Regency/City Bawaslu when they are temporarily unable to perform said task, authority, and/or obligation due to being imposed by a sanction or other consequences in accordance to the provisions of applicable
law; 
g. inquire from relevant parties any supporting documents needed to prevent and address an electoral administrative violation, EMB ethical code breach, suspected electoral crime, and/or electoral process dispute;  
 

Election Supervisory Board=Bawaslu, Audit Board of Indonesia=Auditing Agency, KPU=General Elections Commission