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

"The financial report of each political party or organization is transmitted to the Court of Accounts the first quarter, following the budget year for verification of conformity of the management with the present law [...]" Source: Article 13, Loi N° 008-2009/AN portant financement des partis et formations politiques et des campagnes électorales, 2009 

"The Court of Accounts decides on the regularity of campaign and non-campaign expenditures of political parties or organizations. To this end, political parties or organizations are required to submit in a timely manner, their campaign and non-campaign financial report." Source: Article 15, Loi N° 008-2009/AN portant financement des partis et formations politiques et des campagnes électorales, 2009