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 submit to the Agency an annual report on the financing of the political entity, which shall include information on donations and assets, together with the previously obtained opinion of an auditor certified in accordance with accounting and audit regulations not later than 30 April of the current year for the preceding year.
Registered political parties and citizens’ groups which in the year for which they submit the annual report on the financing have inflows or outflows on their accounts in the amount not exceeding one average monthly salary are exempted from the obligation to submit opinion referred to in paragraph 1 of this Article.
The annual report on the financing of the political entity shall include information on origin, amount and structure of all raised and spent funds from public and private sources, credits and loans. Political entities referred to in paragraph 1 of this article are required to publish annual reports on the financing of the political entity on their websites within eight days of their submission to the Agency.
Annual reports on the financing of the political entity shall be published on the website of the Agency within seven days from receiving such report duly submitted in the prescribed form.
The director of the Agency shall specify the content and the manner of submission of the annual report on the financing of the political entity." 

"A political entity participating in the election campaign is required to submit to the Agency a preliminary report on election campaign expenditure five days before the day set for the voting, as well as a final report on election campaign expenditure, which shall be submitted within 30 days from the date of publication of aggregate report on election results.
The reports referred to in paragraph 1 of this Article include information on origin, amount and structure of raised and spent funds from public and private sources, credits and loans. The preliminary report on the election campaign expenditure is compiled for the period from the date of calling of elections until 15 days before the day set for the voting. The final report on the election campaign expenditure is compiled for the period from the date of calling of elections until the date of publishing aggregate report on election results.
The preliminary reports on the election campaign expenditure shall be published on the website of the Agency within three days from the date of receipt of the report duly given in the prescribed form, and the final report on the election campaign expenditure shall be published on the website of the Agency within seven days from the date of receipt of the report duly given in the prescribed form.
The content and manner of submission of the reports referred to in paragraph 1 of this article shall be specified by the director of the Agency.
Director of the Agency is required to adopt the act referred to in paragraph 6 of this article within the time limit which ensures the act to come into force no later than five days after the day of calling the elections.
The act specified in paragraph 6 of this article may not be amended during the election campaign." 
Source: Articles 28 and 29 Law on financing political activities, 2022.