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

Organic Law n° 10/2013 Governing Political Organizations and Politicians, 11 July 2013

Art 26 (2) "A political organization shall submit, not later than the 30 September of the following fiscal year, to the authority in charge of the registration of political organizations its financial statements, with a copy to the Office of Ombudsman."