55. Which institution(s) receives financial reports from political parties and/or candidates?
Russian Federation
Art. 34 - "(3) A political party shall submit to the Central Election Commission of the Russian Federation, and regional branch or other registered structural unit of political party - to the Election Commission of the Russian Federation on the territory of registration thereof - information on income and expenditure of political party funds. Such information shall be submitted on a quarterly basis not later than 30 days after the end of the quarter.
(4) A political party, annualy but not later than April 1 of the year following the reporting period, shall submit to the Central Election Commission of the Russian Federation the consolidated financial report on income and expenditure for the year."
Source: Article 34(3) and (4), Federal Law on Political Parties of the Russian Federation, 2001 (as of December 5, 2017)