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

For candidates:

Art. 134. Return of election expenses.—(1) A contesting candidate, other than the returned candidate, shall submit the return of his election expenses on Form C within thirty days of the publication of the name of the returned candidate. (2) The return of election expenses of the returned candidate and a contesting candidate shall be submitted to the Returning Officer on Form C. 

For political parties:

Art. 210. Information about the sources of funds.—(1) A political party shall, in such manner as may be prescribed, submit to the Commission within sixty days from the close of a financial year, a consolidated statement of its accounts audited by a Chartered Accountant on Form D containing— (a) annual income and expenses; (b) sources of its funds; and (c) assets and liabilities. (2) The statement under sub-section (1) shall be accompanied by the report of a Chartered Accountant with regard to the audit of accounts of the political party and a certificate signed by an office-bearer authorized by the Party Head stating that— (a) no funds from any source prohibited under this Act were received by the political party; and (b) the statement contains an accurate financial position of the political
party.

Source: Art. 134 and Art. 210, Elections Act, 2017.

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