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

205K Return of candidate’s election expenses
(1) Within 70 working days after polling day, a candidate must file a return of election
expenses with the Electoral Commission.
Source: Art. 205K(1), Electoral Act 1993, (amended 2020)
206I Return of party’s election expenses
(1) Within 90 working days after polling day, a party secretary must file a return of
the party’s election expenses with the Electoral Commission.
Source: Art. 206I(1), Electoral Act 1993, (amended 2020)
206IA Return of party’s allocation expenses
(1) Within 90 days after polling day for a general election, a party secretary must
file with the Electoral Commission a return of expenses incurred by the party
that have been funded from the party’s allocation.
Source: Art. 206IA(1), Electoral Act 1993, (amended 2020)
209. Return of candidate donations
(1) A candidate must, at the same time as filing a return of election expenses under
section 205K, file with the Electoral Commission a return setting out—[...]
Source: Art. 209(1), Electoral Act 1993, (amended 2020)
210 Annual return of party donations
(1) A party secretary must file with the Electoral Commission, for each year, a
return of party donations setting out—[…]
Source: Art. 210(1), Electoral Act 1993, (amended 2020)

The Electoral Commission