69. Is it specified that a particular institution(s) is responsible for reviewing financial reports by elected officials?

"Section 6

(1) The Corruption Eradication Commission shall examine a government official's LHKPN before, during, and after the tenure of the government official involved.

(2) The examination intended in paragraph (1) shall consist of the following:
     a. Administrative examination;
     b. Examination of substance;
     c. Special examination.

(3) An administrative examination, as intended in paragraph (2), shall be a series of activities performed to examine the material truth of entries on the form and the validity of supporting/documentary proof of asset ownership.

(4) An examination of substance, as intended in paragraph (2), shall be a series of activities consisting of an analysis of assets before, during, and after tenure; the origin of assets; analysis of the difference between income and expenditures; analysis of experience during tenure; analysis of asset growth; plus other activities including clarification, on-site examination, and confirmation.

(5) A special examination, as intended in paragraph (2), shall be a follow-up examination, dependent on findings from the examination of substance and from public complaints, to determine the truth regarding assets obtained improperly and having indications of crimes of corruption.

(6) The examinations intended in paragraph (2) shall be conducted by the Corruption Eradication Commission's employees and/or other examiners assigned to conduct LHKPN examinations for and in the name of the Corruption Eradication Commission.

(7) Examination of an LHKPN, as intended in paragraph (2), shall follow general guidance for examinations and guidance set by the Corruption Eradication Commission management for examining an LHKPN.

(8) Before performing the task of examination, the Corruption Eradication Commission shall give written notification to the government official involved and to the chief of the agency where the government official is assigned.

(9) The notification intended in paragraph (5) [sic] shall be delivered no later than seven working days before the examination is to be conducted."

Source: Number 6, Directive of the Corruption Eradication Commission, 2005

Corruption Eradication Commission: CEC or Komisi Pemberantasan Korupsi: KPK

Most relevant Indonesian version of the term "asset declaration" is Laporan Harta Kekayaan Penyelenggara Negara (LHKPN) literally meaning "Report on Wealth and Treasures of the State Officer".