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

89. Period to be covered by annual statement

(1) A political party shall submit to the Commission a detailed annual statement of assets and liabilities and analysis of its sources of funds and other assets, together with statement of its expenditure in such a form as the Commission may from time to time require.

92.Election expenses of political parties

[…]

(3) Election expenses of a political party shall be submitted to the Commission in a separate audited return within 6 months after an election and such return shall be signed by the political party's auditors and counter-signed by the Chairman of the party and be supported by a sworn affidavit by the signatories as to the correctness of its contents.

93. Disclosure by political parties

(4) A political party sponsoring the election of a candidate shall, within 3 months after the announcement of the results of the election, file a report of the contributions made by individuals and entities to the Commission.

Electoral Act, 2010