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

(1) Submission of detailed financial reports by political parties, as provided for in Section 3, shall be made on a regular basis 45 days before the end of the financial year, and such reports shall be accompanied by comments from the statutory competent body. 
(2) Competence to consider and validate financial reports submitted by political parties shall rest with the CNE, which shall be assisted by its own or external auditors for such consideration and validation. 
Source: Section 13, Legal Regime for the financing of political parties, 2008