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

"The candidatures must record all the revenue and expenses made during the electoral campaign and inform the National Commission of Elections within a period of sixty days after the official announcements of the elections results."

(Article 39(1),  Electoral Law, no 12/2014 of 23 April 2014, amending Law no 8/2013 of 27 February 2013).

"The law on political parties does not specify who is responsible for the annual supervision of political parties. It simply states that the rules for rendering accounts in relation to the amounts allocated in the state budget are the same as those applying to public administration. Since the Administrative Court (TA) has a core role in analysing the general state account, it therefore carries the responsibility to analyse the spending of public funds disbursed to political parties from the
state budget."

(NURU Promoting transparency in Political Finance in Southern Africa, Comparative analysis and findings from Mozambique, Namibia, South Africa, Zambia and Zimbabwe, p. 21).

EMB as regards campaign finance and Court with regard to political party financing.