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

Article 19 & 20, Law on funding of, and control over funding of, political campaigns, as last amended on 16 October 2014 No XII-1251.

Central Electoral Commission and the State Tax Inspectorate under the Ministry of Finance.

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.

20.1 &2An independent political campaign participant who during the political campaign has received the sum of revenue exceeding the amount of 70 AMEs must conclude with an audit firm a contract for the independent inspection of an independent political campaign participant. Independent inspection of independent political campaign participants which have received the sum of revenue lower than the amount of 70 AMEs during the political campaign shall be organised by the Central Electoral Commission.

19.2.(13)  the State Tax Inspectorate under the Ministry of Finance create conditions for a political campaign treasurer to check in the information system of the Central Electoral Commission whether or not a donation meets the requirements of Article 10(2) of this Law.