54. Must reports from political parties and/or candidates include information on itemized spending?

Article 29, para. 4, letter c), d) of the Law on Political Parties  nr. 294, of 21.12.2007

Article 43, para 8) letters a), b), dc of the Electoral Code  nb. 1381  of 21.11.1997

Reports of political parties and candidates  include:

c) the political party's obligations and expenses, other than those of the electoral campaign, grouped at operational expenses and expenses for the management of goods; d) the accounting information, for the relevant period, of the legal entities founded or otherwise controlled by the respective political party.

Costs of meetings and electoral events, including related costs (rent, stage, stage performances, sound, stands, posters, protocol expenses, security, coverage of the event in mass media, etc.);     (b) advertising, including television, radio, other electronic media, printed media, billboards, other street or mobile advertising platforms;     c) expenses for promotional materials, including the party's electoral program, posters, banners, shirts, other promotional items offered free of charge in accordance with the provisions of art. 41 par. (6);     d) expenses for transportation of persons and goods;     e) cost of public opinion polling services;     f) additional maintenance costs: for renting offices for electoral purposes, for salaries of temporary staff employed for election purposes;     g) the costs of delegating or detaching persons;     h) expenditure on electoral and political consultancy.