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

Article 18.1 ‘The political parties shall annually submit to the Entity  (EMB), in written and computerized form, their accounts and shall, in the previous year, communicate to the Entity the person responsible, whether a natural person or an internal body of the party.’ Source  Decree of the Assembly of the Republic No. 194 / XIII: Political Funding -Alteration to the Law approved Friday, March 9, 2018