The question deals with the institution(s) that to which political parties and/or candidates have to submit financial reports, either regular reports or in relation to election campaigns.
If you have coded “NO” on all of Q40 and Q41 and Q42, code “NA” on this question. If you code “ND” on all those questions, code “ND”. Note which type of institution(s) that has a mandate to receive financial statements from political parties and or candidates, either regularly or in relation to elections. If it is the electoral commission or similar institution, code “EMB”. If it is a Ministry or a person or institution within a Ministry, code “MINISTRY”. If it an institution with the specific purpose to oversee political parties or political party/campaign finance, code “SPECAL INST.” If is a court or a person or institution within a court, code “COURT”. If it is institution such as a national auditing bureau, code “AUDITING AGENCY” If it is parliament or an institution within parliament, code “PARLIAMENT” If it is some other form of institution, code “OTHER”. If more than one institution is involved, code all that apply. If you cannot find information, code “ND”. If neither political parties nor candidates need to submit any financial reports, code “NA”