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

Articles15(1), 15(2) & 15(4) Anti-corruption Act, the amended version of law in force from 23.11.2017, No.  RT I, 29.06.2012, 1.

Selected committees or an official authorised by it, ministers or officials authorised by the minister have the right to verify declarations.

§ 15.(1) A select committee or an official authorised by it shall have:
1) an exclusive right to verify the declarations of the declarants specified in clause 13 (1) 1) of this Act [the President of the Republic, members of the Riigikogu, members of the Government of the Republic, judges, Auditor General, Legal Chancellor, members of the managing body of Eesti Pank, Director of the Office
of the President of the Republic, Secretary General of the Riigikogu, heads of government agencies, Secretaries General of Ministries, director of the Government Office;];
(2) A committee formed by a local government council has the right to verify:
1) declarations of the declarants specified in clauses 13 (1) 2) and 11) of this Act; [members of local government councils, members of rural municipality or city governments, rural municipality or city district elders, managers of rural municipality or city agencies;]

(4) Ministers or officials authorised by the minister shall have the right to verify:
1) declarations of the declarants specified in clause 13 (1) 12) of this Act [] upon exercise of supervision over legal persons in public law;
2) declarations of the declarants specified in clause 13 (1) 13) of this Act upon exercise of dominant influence of the state in a public undertaking;
3) declarations of the declarants specified in clause 13 (1) 14) of this Act upon exercise of the rights of founders of foundations;
4) declarations of the declarants specified in clause 13 (1) 15) of this Act upon acting as a delegated public duties supervisory authority.