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

"A copy of the audited accounts referred to in subsection (3) shall be filed by the political party or organisation with the Electoral Commission within six months from the end of the financial year."

(Section 12(4), the Political Parties and Organisations Act, 2005). 

"Each candidate shall, within thirty days after the election—

(a) account to the Commission for the facilitation given to him or her under subsection (2);
(b) submit a return to the Commission disclosing all assistance obtained by the candidate from any source."

(Section 22(7), Presidential Elections Act, 2005).