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

Law on Financing Political Entities and Election Campaigns (2014, last amended 2019), Articles 5(1), 48

Special institution: the Agency for Prevention of Corruption (APC)
Auditing agency: the State Audit Institution

Control over financing of political entities and election campaigns shall be performed by the Agency for Prevention of Corruption (hereinafter referred to as: the Agency) established in accordance with a special law.

A political party shall submit the statement of accounts and annual consolidated financial statement to the administrative body in charge of keeping the single register of taxpayers, to the State Audit Institution and the Agency, not later than by 31 March of the current year for the previous year.