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

"A political organization shall submit, not later than the 30 September of the following fiscal year, to the authority in charge of the registration of political organizations its financial statements, with a copy to the Office of Ombudsman." 

(Article 26 paragraph 2, Organic Law n° 10/2013 Governing Political Organizations and Politicians, 11 July 2013).

The authority in charge of the registration of political organizations - the Rwanda Governance Board (RGB) - and the Ombudsman.