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

Articles 96, 104 and 116, Ordinance No. 21-01 of 26 Rajab 1442 (March 10, 2021) on the organic law relating to the electoral system

http://www.droit-afrique.com/uploads/Algerie-Code-2021-electoral.pdf                                                                      

Art. 96. - Any candidate for the presidential election and all list of candidates for the legislative election are required to open and hold an election campaign account.                                                                                                                              Art. 104. - The electoral campaign treasurer is held to transmit the coordinates of the bank account to the the Commission for the control of the financing of electoral campaign accounts.                                        Art. 116. - The election campaign account must be filed with the the Commission for the control of the financing of electoral campaign accounts. within two (2) months, at from the date of the proclamation of the final results.