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

Paragraph 434a (11) (A) The Commission shall promulgate a regulation under which a person required to file a designation, statement, or report under this Act. (D) As used in this paragraph, the term “report” means, with respect to the Commission, a report, designation, or statement required by this Act to be filed with the Commission.

United States Code, Title 2, The Congress. 

The Federal Election Commission.