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

"(4) A political party sponsoring the election of a candidate shall, within three months after the announcement of the results of the election, file a report of the contributions made by individuals and entities to the Commission". 
Section 90 Electoral Act. 

""15.(1) All candidates shall: (a) submit detailed audited returns of their campaign expenses to the Commission within six months after an election. (b) such returns shall indicate details of donations, other sources of funding, expenditure on goods, services and sundry expenses incurred for the purpose of election"". Section 15, Guidelines and Regulations for Political Parties 2013. 

"(2) Every political party shall submit to the Independent National Electoral Commission a detailed annual statement and analysis of its sources of funds and other assets together with a similar statement of its expenditure in such form as the Commission may require." 
Section 225 (2) constitution of the Federal Republic of Nigeria 1999 as amended.

The Independent National Electoral Commission.