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

Article 42 Expenditure control of the funds allocated for elections, of the candidates’ electoral funds and those of political parties

1. Control over the procedure of formation and spending of electoral funds of candidates and political parties shall be carried out by election commissions.

2. An audit group consisting of no more than 7 persons shall be established under the Central Election Commission to exercise control over targeted spending of the funds allocated from the republican budget to election commissions for preparation and conducting of elections and for control over the sources of funding, proper accounting and use of election funds of candidates and political parties, checking of financial statements of candidates and political parties. Organization and activity procedure of the audit group shall be specified by the Central Election Commission.

6. Upon a written instruction of the Central Election Commission the audit group shall:

1) check financial statements of candidates, political parties and subordinate election commissions; 

(Constitutional Law of the Kyrgyz Republic On elections of the President of the Kyrgyz Republic and deputies of Jogorku Kenesh of the Kyrgyz Republic, 2011, available at http://www.legislationline.org/download/action/download/id/4016/file/Kyrgyz_Const_Law_Presidential_and_parliam_Elections_2011_en.pdf accessed February 2018).    

The Central Election Commission (campaign finance) Ministry of Justice (annual reports)