55. Which institution(s) receives financial reports from political parties and/or candidates?
Mauritania
Article 11: when the commission has established that the campaign account has not been filed within the prescribed time limit, if the account has been rejected or, if necessary after the change, it shows that the electoral expenditure ceiling has been exceeded, the commission seizes the judge of the election.
Source Legal Order No. 035-2006 relating to Election Campaign Finance