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

《政治獻金法》第四條

Article 4, Political Donations Act
(https://law.moj.gov.tw/ENG/LawClass/LawAll.aspx?pcode=D0020049)

《政治獻金法》第4條
受理政治獻金申報之機關為監察院。

Article 4: The authority hearing the declaration of political donations is the Control Yuan. Control Yuan may commission municipal or county (city) election commission to undertake declaration, dedicated accounts permission, change and cancellation of political donations for persons planning to participate in campaign in accordance with Subparagraph 4 of Paragraph 1 of Article 12. Costs of the commission are paid by the Control Yuan. "; Article 22: "For the incomes and expenditures of political donations, the authority hearing declaration may request the declarer to submit the relevant vouchers or evidential documents, and send inspectors or employ professionals to examine the authenticity. Where necessary, the authority hearing declaration may dispatch personnel or employ professionals to audit the declaration of political donations, and the object audited may not evade, encumber or refuse the audit."