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

Article 77.2,   Election Law, 2016.  https://www.refworld.org/docid/5adf31924.html 

Independent Election Commission. 

Political Parties Law and Election Law do not have any specific provision concerning the institution(s) which receives financial reports of political parties.                     However, candidates submit their campaign finance reports to the Election Commission.          

[…]The candidates for the elected seats referred to in clause (1) of this article (77) shall be obliged to accurately report to the Commission on their funding sources and limits and areas of expenses in their electoral campaigns.  

Note: Currently, the Taliban has dissoved the Election Commission