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

'Exercises oversight of electoral campaign financing in accordance with this Code".  Source: Article 21, The Electoral Code , 2015. 

"No later than the start of the election campaign, The Central Election Commission appoints a sufficient number of financial experts by lot, To conduct the election campaign monitoring of political parties, including the activities, activities and materials used by them during the election campaign.
2. The monitoring report is submitted to the Central Election Commission within the deadline set in the appointment decision, But in any case no later than 4 months from the date of the announcement of the final election results. The report details in  ull all the activities, events and materials used by the political party during the election campaign.
3. Financial experts are also entitled to request and verify financial transactions conducted for the period of 3 months before and after election day, by physical or legal persons, domestic or foreign, with the purpose of identifying unjustified transactions and that may have been used for unlawful financing of the election campaign of one or several political parties.
4. At the request of the financial expert, forwarded through the Secretary General of the Central Election Commission, Second tier banks and other entities exercising banking and financial activities in the Republic of Albania, are required to provide information on deposits, accounts and transactions conducted during the monitoring period. Data collection, processing and administration, under this article, is subject to the rules for the protection of
personal data. They should be public only if it is proved to be used for illegal financing of a political party, and in this case the Central Election Commission submits a criminal report to the prosecution body.
5. The procedures, the criteria for selecting the preliminary list and the appointment of financial experts, as well as the manner of exercising their activity, are determined by the instruction of the Central Election Commission."  Source:  Article 24/4, The Law on Political Parties, 2017. 

The Central Elections Commission.