55. Which institution(s) receives financial reports from political parties and/or candidates?
Ghana
14.2- A political party shall within six months after a general or by-election in which it has participated , submit to the Commission a detailed statement in such form as the commission may direct of all expenditure incurred for that election.
Source: Article 14, The Political Parties Act, 2000
21. 1- A political party shall within six months from 31st December of each year, file with the
Commission:
a- a return in the form specified by the Commission indicating [...]
Source: Article 21,The Political Parties Act, 2000
The Act, however, requires political parties to submit to the EC statement of assets and liabilities within twenty-one days prior to a general election.
Source: African Union Commission (2017), African Union Election Observation Mission to the 7 December 2016 General Elections in the Republic of Ghana, Final Report, June 2017, AUC
There is no obligation for the reports from candidates.