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

"Section 77       For the purpose of the proceeding of donation of money, property or any other benefit to the political party under this Organic Act, the Election Commission shall have powers to prescribe any necessary measures and procedures in order that donation to political party shall be due process of law, transparent and verifiable. The Election Commission shall also have duties in verifying any donation to political party as well as powers to issue an order laying the groundwork for the operation of political party.

            A political party has duty to comply with the Election Commission’s order."

Source: Section 77, Organic Act on Political Parties, 2017 (Unofficial translation by the researcher)