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

Political Organizations Law: article 34.2                                                            

 "Artículo 34.- Verificación y control
(...) 34.2. La verificación y el control externos de la actividad económico-financiera de las organizaciones políticas corresponde a la Oficina Nacional de Procesos Electorales (ONPE), y comprende todos los procesos electorales en los que intervenga, así como sus respectivas elecciones primarias."                                                                                                

"Article 34.- Verification and control                                                             

(...) 34.2 Verification and external control of the financial economic activity of political organizations correspond to Electoral Processes National Office (ONPE) and comprise all elecoral processes in which it intervenes, as well as primary elecions".

Electoral Processes National Office (ONPE) as the EMB receives  financial reports from political parties and candidates.