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

"A political entity shall keep the accounting records of revenues, property and expenditures by origin (especially for assets from public and private sources), the amount and structure of revenues, property and expenditures, in accordance with the regulation of the Ministry. A political party shall submit the statement of accounts and the consolidated financial statement to the administrative body in charge of keeping the single register of taxpayers, to the State Audit Institution and the Agency, not later than by 31 March of the current year for the previous year. When submitting the statement referred to in paragraph 2 of this Article, the political entity shall submit to the State Audit Institution and the Agency the financial statements and reports on assets of all legal entities and companies it founded or in which it has an ownership share as supporting documents. Statement referred to in paragraph 2 of this Article shall be submitted in hard copy and electronic form, on a form defined by the Ministry. The Agency shall publish documents referred to in paragraphs 2 and 3 of this Article on its website, within seven days from the day of receipt."

Source: Article 37, LAW ON FINANCING OF POLITICAL ENTITIES AND ELECTION CAMPAIGNS 2014

"Political entity shall prepare a report on the origin, the amount and structure of the funds from public and private sources raised and spent on the election campaign, and shall submit it to the Agency, with supporting documentation, within 30 days from the day of holding of the elections"

Source: Article 39, LAW ON FINANCING OF POLITICAL ENTITIES AND ELECTION CAMPAIGNS 2014

Agency for Prevention of Corruption for both ongoing and campaign, and state Audit Institution for ongoing