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

Law on financing political parties (2018), Article 26; Electoral Code (2018), Article 84b

The political parties, in accordance with the legal regulations, shall submit the annual balance sheet for the financial operation to: the Public Revenue Office, the Central Register, and the State Audit Office, and shall be obliged to announce them on their websites."

The reports from paragraphs (1) and (2) of this article shall be submitted on a template adopted by the Minister of Finance, which includes information on the name or title of the donor, type and value of the donations, dates when donations were received and expenditures for each donation as well as incomes and expenditures throughout the election campaign, as well as data on third party donations.

Reports on campaign finances shall be submitted to the State Election Commission, State Audit Office and the State Commission for Preventing Corruption and they shall publish them on their websites."