55. Which institution(s) receives financial reports from political parties and/or candidates?

Political parties shall "within 90 days after the close of the polling in an election, lodge with the {Political Parties} Commission in the prescribed form a financial statement of donations received, including their sources, and election expenses. Section 60(1) similarly  requires that a political party shall "in each calendar year lodge with the Commission quarterly returns in the prescribed form setting out any donations received by or on behalf of the political party from any source". The financial statement of the political party must also "include the donations received, their sources and the election expenses for each candidate". Political parties must also "lodge with the Commission before 31st March every year an audited annual financial report:. The report itemises all income and expenditure.  The Political Parties Commission must send copies of political party audited financail reports to the Auditor General for certification of acceptance.

The Solomon Islands Electoral Commission also recieves financial information from candidates who "submit to the Returning Officer within one month of the declaration of the result of the election a statement of account, specifying all expenses incurred by him in his election campaign".
 

Source: Articles 59 (1) (2) ,60 (1), 61, and 62, Solomon Islands Political Parties Integrity Act, 2014

Source: Article 45,  National Parliament Electoral Provisions Act 1996 

  The Solomon Islands Political Parties Commission, Solomon Islands Electoral Commission and the Auditor General recieve financial reports from poltical parties and candidates.