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 (Unofficial translation by the researcher)

EMB = Election Supervisory Body or Bawaslu, Auditing Agency = Audit Board of Indonesia or Badan Pemeriksa Keuangan: BPK