(1) A political party or a candidate who is required to submit a statement of election expenses must submit a statement of election expenses to the office designated by the commission along with a bill of expenses in the format specified by the commission within thirty days from the date of publication of the final results of the election.
(2) The details of the election expenses submitted in accordance with sub-section (1) may be audited by an accredited auditor in cases specified by the Commission.