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

Source: 

Section 6 (3), Regulation of Election Expenditure Act No. 3 of 2023

(3) The returns referred to in subsection (1) shall be submitted by the recognized political party, independent group and candidate –
(a) to the returning officer of the respective local authority area with a copy to the Election Commission, in the case of an election conducted under the provisions of the Local Authorities Elections Ordinance (Chapter 262);
(b) to the returning officer of the respective administrative district with a copy to the Election Commission, in the case of an election conducted under the Provincial Councils Elections Act, No. 2 of 1988;
(c) to the returning officer of the respective electoral district with a copy to the Election Commission, in the case of an election conducted under the Parliamentary Elections Act, No. 1 of 1981; or
(d) to the Election Commission, in the case of an election conducted under the Presidential Elections Act, No. 15 of 1981.

https://www.parliament.lk/uploads/acts/gbills/english/6287.pdf 

• In case of local authorities elections, provincial councils elections and parliamentary elections, the report should be submitted to the returning officers of the electoral unit, copying the Election Commission of Sri Lanka. In Presidential elections, the reporty should be directly submitted to the Election Commission of Sri Lanka.
• The returning officers are appointed by the Election Commission of Sri Lanka under each election law. For instance, see https://www.scribd.com/document/615807994/Administrative-District-Returning-Officer-and-Assistant-Returning-Officer