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

Articles 19.1, 19.5, 20.3(1), Law on funding of, and control over funding of, political campaigns, as last amended on 28 November 2019 No XIII-25.

The EMB receives financial reports. 

Article 19.1: Funding of political campaigns shall be controlled by the Central Electoral Commission and other institutions within their remit in accordance with the procedure laid down by the law.

Article 19.5: The State Tax Inspectorate shall inspect whether or not donors possessed enough income to make donations and whether or not the income has been taxed in accordance with the procedure laid down by the law. The State Tax Inspectorate shall inform the Central Electoral Commission about the performed inspection and the violations of legal acts established during it.

Article 20.3(1): the auditor must carry out independent inspection of an independent political campaign participant in compliance with legal acts of the Republic of Lithuania and according to the terms of reference approved by the Central Electoral Commission defining the scope of work assigned to the auditor;