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

Act on Private Contributions to Political parties and the Publication of Annual Accounts of Political Parties (Annual Accounts of Political Parties Consolidation Act) (2019), Articles 5 & 7b

Parliament and Ministry for the Interior and Social Welfare.

The party management must submit a certified copy of the annual accounts to the Parliament within 12 months of the financial year-end, and Parliament must make the annual accounts available for inspection by the public.

Subsidies  can be paid out on the conditions that the most recent annual accounts that the party is obliged to prepare under the Act on Private Contributions to Political Parties and the Publication of Annual Accounts of Political Parties have been submitted to the Minister for Social Affairs and the Interior and that the annual accounts disclose the information required under section 3 of the said Act. The annual accounts must be submitted before the end of the calendar year for which subsidies are requested.