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

"A political entity with representatives in representative bodies and registered political parties are required to keep bookkeeping records of all revenues and expenditures. Bookkeeping is done by origin, amount and structure of revenues and expenditures, in accordance with regulations governing accounting and audit. Bookkeeping records of revenues and expenditures of political entities referred to in paragraph 1 of this Article are subject to annual control of relevant authorities. A political entity with representatives in representative bodies and registered political parties are required to keep separate records of donations, gifts and services extended without compensation, and/or under conditions deviating from market conditions and records of property. The content and manner of keeping records specified in paragraphs 4 of this Article is specified by the Director of the Anti-corruption Agency (hereinafter "the Agency")."

Source: Article 27, Law on financing political activities, 2014 consolidated text

Anti-corruption Agency