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

 'The Central Elections Commission is responsible for monitoring and overseeing of political finance. The responsibilities of the CEC are as follows: a) Compiles and approves the rules for the reporting of finances, for monitoring, overseeing and financial auditing of political parties, also for the standardized formats of annual financial reporting; b) Approves the format of the special register for non-public funds of political parties, and also the format and content for the declaration of non-public donations; c) Selects the list of licensed accountants and elects them by an occasional ballot for the purpose of auditing the funds and expenses of political parties; d) Monitors, oversees and audits the financing of electoral subjects through the control of financial documents and accounts of political parties, and of the subjects associated directly or indirectly with political parties or under their control; e) Imposes sanctions in case of irregularities with provisions of this law; f) Compiles awareness raising programmes and organizes trainings on financing of political parties and subjects involved in this process in accordance with the provisions of the law; g) Assigns the amount of public funding to each party as a form of annual financial subsidize in accordance with this law; h) Enacts sub-legal acts in accordance with and for the implementation of this law dispositions.' (Source: MoneyPoliticsTransparency.org. 2016. Albania.)
Article 91:Auditing of electoral campaign funds and expenses1. No later than 5 days after the declaration of the final election result for each political party registered as an electoral subject or for the candidates proposed by the voters, the CEC appoints by lot one or more certified accounting experts, selected in accordance with article 92 of this Code, to perform an audit of the funds received and spent for the electoral campaign. The audit report shall be submitted to the CEC by the deadline provided for in the appointment decision. The report may not include personal data of donors under the value provided for in point 2 of article 90 of this Code. (Source: The Electoral Code of the Republic of Albania, No. 10019/29.12. 2008, as amended No. 31/02.04.2015)

Central Electoral Commission.