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

 THE POLITICAL PARTIES BILL, 2017

" 42. (1) The Board shall cause to be kept proper books of accounts and other records relating to its accounts.  (2) The accounts of the Board shall be audited annually by the Auditor-General or an auditor appointed by the Auditor-General. (...) 

45. (1) A political party shall keep proper books and records of account of the income, expenditure, assets and liabilities of the political party. (2) A political party shall, within three months after the end of each financial year submit to the Auditor-General. the accounts of the political party in respect of that year. (3) The accounts of every political party shall be audited annually by the Auditor-General and shall be submitted to the Registrar and tabled in the National Assembly. (4) The Registrar may at any time request the Auditor-General to carry out an audit of the accounts of a political party. (5) Any person shall be entitled, to inspect the audited accounts filed by a political party and, upon payment of a fee prescribed by the Registrar to be issued with copies of the audited accounts."