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

20. Deciaration of assets accounts and audit of political parties.

(1) Every political party shall within such time after the issue to it of a final certificate of registration under section 12 as the Commission may direct in writing submit to the Commission a written declaration giving details of all its assets and expenditure, including all contributions, donations or pledges of contributions or donations, whether in cash or in kind, made or to be made to the initial assets of the party by its founding members in respect of the first year of its existence.

[…]

(4) There shall be submitted by every political party to the Commission within three months after the end of every-year a declaration of its income, assets and liabilities together with its audited accounts.

21. Declaration of assets etc in relation to election.

(1) Every political party shall within twenty-one days after the notification of the holding of a public election which it intends to contest, submit to the Commission a statement in such form as the Commission may prescribe, of its assets and liabilities.

(2) Every political party shall within sixty days after the declaration of the results of a public election in which it has participated submit to the Commission a detailed statement, in such form as the Commission may prescribe, of all expenditure incurred either by the party or a candidate put up or supported by that political party specifying the manner in which the expenditure was incurred.

The Political Parties Act, 2002, available at http://www.parliament.gov.sl/dnn5/LinkClick.aspx?fileticket=x0uhWM-1OMU%3D&tabid=79&mid=635 accessed February 2018.

Political Parties Registration Commission