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

"1. The Audit and Oversight Service shall exercise supervision over financial activities of political parties."

Source: Article 30 (1), The Law of the Republic of Armenia on Parties, 2016 (in force since April 1,2017)

"1. The Audit and Oversight Service shall carry out oversight of the contributions made to campaign funds, expenditures and their calculation, as well as of the daily financial activities of political parties. The Audit and Oversight Service shall act independently from election commissions and shall not be accountable to them.

2. The position of the Head of the Oversight and Audit Service shall be a civil position, the other 2 employees of the Service shall be civil servants. The Head of the Oversight and Audit Service shall be appointed by the decision of the CEC for a term of 7 years. The official pay rates for the Head of the Oversight and Audit Service shall be prescribed by the Law of the Republic of Armenia “On remuneration for persons holding state positions”. The Head of the Service may not be a member of any political party."

Source: Article 28 (1) and (2), Electoral Code of the Republic of Armenia, 2016

The Oversight and Audit Service, established by the Central Electoral Commission, receives the financial reports both from political parties and candidates.