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

Article 38 of the Polish Act on Political Parties

Article 140 of the Election Code

The NEC is the oversight body responsible for checking the reports submitted by political parties and electoral committees, including audit reports and opinions. The NEO’s unit for control of financing of political parties and election campaigns comprises seven employees and helps the NEC to perform its supervision tasks. There is no campaign finance supervision during the campaign or until the accounts are submitted. The NEC has to decide within six months following the submission of a report whether to accept it, with or without reservations, or to reject it. The NEC cannot go beyond the information and documentation submitted by electoral committees and political parties, but can turn to law enforcement agencies in case it suspects violations of political finance regulations.