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

"Every political party shall undertake audit inspection annually by its auditor. Starting from 6 months of its registration, the political party shall submit its audit report to the Board on the third month after the end of each budget year."

(Article 56(1), the Revised Political Parties Registration No. 573/2008, 24 September 2008).

"The support granted by the government to the political parties for the purpose of election shall be reported periodically to the Board in the audit report by the political parties after listing the expenditure of the grant in expenditure heading and certified by the auditor."

(Article 47(3), the Revised Political Parties Registration No. 573/2008, 24 September 2008).

Every political party that receives government financial support shall:
A. submit an audited report to the Board concerning the government financial support in accordance with the Registration Proclamation on the third month after endof the budget year where the financial support relates to the conduct of its day to day activities;
B. submit an audited report to the Board concerning the government financial support within three months of the announcement of the result where the support is for the purpose of an election.

(Article 24(2), Regulation Concerning the Procedure for Determining the Apportionment of Government Financial Support to Political Parties Regulation Number 5/2009, 20 July 2009).