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

Section 10 Election Campaign Finance Act
10. Submission of expenditure reports
(1) A party candidate shall submit to the political party of that candidate and
to the Commission—
(a) a preliminary nomination expenditure report, within twenty-one days
of the political party nomination; and
(b) the final expenditure report within, three months after elections.
(2) A political party shall within three months after the elections submit a final expenditure report to the Commission.
(3) An independent candidate shall within three months after the election, submit the final expenditure report to the Commission.
(4) A referendum committee shall, within three months after the referendum submit the final expenditure report to the Commission.
(5) The expenditure reports submitted under subsections (1)(b), (2), (3), and
(4) shall include records showing all transactions and income and expenditure
statement.