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

Law on General Elections, Article 12, paragraph 1; and Law on Financing of Political Entities, Article 15, paragraph 1.

LGE (12.1): CEC shall establish the Office for Registration, Certification and Financial Control of Political Entities. The Office shall be responsible for maintaining the registry of political entities, certifying all political entities that will be included in the ballot and limiting campaign expenses and financial declaration provisions of this Law, as well as monitoring and controlling the finances of political entities. The Office shall be responsible for investigating violations of the Law, reporting them to the competent authorities when required, and imposing fines.

LFPE (15.1):
1. Registered political subjects submit to CEC every year the annual financial report at latest till 1 March of the coming year in the manner as foreseen by CEC.

The annual financial reports and campaign reports of political entities must be submitted to the Central Election Commission (CEC) in accordance with the specified legal deadlines. These reports are subsequently handled by the Office for financial control, which holds responsibility for overseeing the finances of political entities.

Additionally, the Central Election Commission (CEC) has established the Office for Registration, Certification, and Financial Control of Political Entities. This office holds the responsibility of, among other tasks, overseeing campaign expenditure limitations and implementing the financial declaration provisions outlined in this law. It also carries out the monitoring and control of the financial activities of political entities. Additionally, the office is in charge of investigating any violations of the law, reporting them to the appropriate authorities when necessary, and imposing fines. 
The Office enjoys substantial organizational, functional and budgetary independence within CEC.