Annual reports on finances
Section 226(2) · 1999 Constitution (2004 edition)
What Constitution says
(2) It shall be the duty of the commission, in preparing its report under this section, to carry out such investigations as will enable it to form an opinion as to whether proper books of accounts and proper records have been kept by any political party, and if the Commission is of the opinion that proper books of accounts have not been kept by a political party, the Commission shall so report.
This is the 1999 Constitution as published in 2004. Later amendments aren't included yet, so a section may have changed since.
Original source
Official Gazette · CFRN 1999 official PDF · printed page 99–100. Original document
Release: draft-c8d50d87fae9. Source scope, review and corrections