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

1. The Audit and Oversight Service shall exercise supervision over financial activities of political parties.
Source: Art. 30.1, Constitutional Law on Political Parties, 2016

1. The Control and Supervision Service shall exercise control over the payments, expenses and their calculation, as well as the current financial activities of the parties. The Control and Supervision Service operates independently of the election commissions and is not accountable to them.
2. The position of the head of the control-control service is an autonomous position, the other two employees of the service are civil servants. The head of the Control and Audit Service is appointed by the decision of the Central Electoral Commission for a term of 7 years. The official rate of the head of the Control-Audit Service shall be determined by the Law of the Republic of Armenia "On Remuneration of Persons Holding State Positions and State Service Positions". The head of the service cannot be a member of any party.
Source: Art. 29.1, Electoral Code, 2016 (amended 2020)