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

"(1) The Office shall exercise supervision pursuant to this Act by examining the annual financial reports submitted by parties and movements or by own control of the management of parties and movements. The Authority shall have the right, in the exercise of its oversight, to acquaint itself with all data relating to the management of parties and movements. The Party or Movement shall provide the Office with assistance in accordance with the Rules of Procedure.

(2) Supervisory activity shall be exercised by the Chairman of the Office, by the members of the Office and authorized by the employees of the Office. While performing it, they are certified."

Source: Article 19g (1) and (2), Act No. 424/1991_The Law on Association in Political Parties and Political Movements, 1991

(5) Within 90 days after the announcement of final election results, political parties, political movements, coalitions and independent candidates shall submit their complete accounting records related to the election campaign to the Office for Oversight and a report on campaign financing signed by a person authorised to act on behalf of the political party or political movement standing for election or, in case of a coalition, signed by persons authorised to act on behalf of all political parties and political movements represented in the coalition, or signed by the independent candidate.

(6) Within 15 days after the day when the unused funds left on the election account transferred to be used for a publicly beneficial purpose pursuant to section 16a(6)(b), independent candidates shall disclose on their respective websites in a manner enabling remote access and at the same time send to the Office for Oversight a signed notice regarding to whom, to what extent and for which publicly beneficial purpose these funds were transferred."

Source: Articles 16d (2) - (6), Act No. 247/1995 on Elections to the Parliament of the Czech Republic and on the Amendment of Certain Other Laws​, 1995

"(5) The candidate for the position of President of the Republic within 90 days of the announcement of the total election result shall send to the Office all the accounts relating to the election campaign and the signed report on the financing of the election campaign."

Source: Article 38 (5), Act No. 275/2012 on the Election of the President of the Republic, 2012

The Office for the Surveillance of the Political Parties and Political Movements (hereinafter referred to as "the Office") receives the financial reports both from political parties and election candidates.