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

Art. 47 (1) -  "Within 15 days from the date of elections, coordinating financial agents are required to submit to the Permanent Electoral Authority detailed reports of income and election related expenses of political parties, political alliances, electoral alliances, organizations of Romanian citizens belonging to national minorities and of independent candidates, as well as the amount of debt recorded as a result of the campaign, accompanied by the declarations referred to in art. 28 para. (9)."

Art. 49 - "(1) Annually, until April 30th, political parties have the obligation to submit to the Permanent Electoral Authority a detailed report of the revenues and expenditures realized in the previous year. (2) The reports provided in paragraph (1) shall also include details of the incomes and expenses of the internal structures of the political parties provided for in art. 4 par. (4) of the Political Parties Act no. 14/2003, republished, of the income and expenses of persons directly or indirectly connected with the political party, as well as of the forms of association provided by art. 17 of the present law."

Source: Articles 47 (1), 49 (1) and (2), The Law no. 334/2006 on financing the activity of political parties and electoral campaigns, 2006 (as of January 20, 2017)