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

"(1) Political parties and movements are obligated to present their annual financial reports featuring the following information to the Chamber of Deputies by 1 April of each year:

(d) an overview of wage costs by the party or movement of paid persons, indicating the number of such persons and the type of work performed,

(e) an overview of total expenditure on taxes, fees and other similar cash benefits,

(f) election expenditures broken down by type of election to which the Party and Movement participated in the given calendar year, ..."

Source: Article 19(1), Act No. 424/1991_The Law on Association in Political Parties and Political Movements, 1991

Art. 16d. "(2) Within 90 days after the announcement of final election results, political parties, political movements, coalitions or independent candidates standing for election shall publish on their respective websites a report on the election campaign financing in a manner enabling a remote access.

(3) The report pursuant to subsection 2 shall include: ... b) an overview of election campaign expenses including the purpose for which they were used; if the transaction is realized for a lower price than the open market value, the identification data of the provider shall be included to the extent pursuant to section 16b(3); c) an overview of financial debts which the political parties, political movements, coalitions or independent candidates standing for election pledged to repay in connection with the campaign financing, including the transaction given or pledged to be given by the creditor to the political parties, political movements, coalitions or independent candidates standing for election; if the transaction is realized for a lower price than the open market value, the identification data of the creditor shall be included within the extent stipulated under section 16b(3)."

Art. 16b. "(3) Information on funds saved on the election account shall include the first name, surname, date of birth and permanent residence address of the natural person donating these funds, or in case of a legal person, the name of the respective company or legal name, registered address and registration number of the person, if applicable."

Source: Articles 16d (2) and (3) and 16b (3), Act No. 247/1995 on Elections to the Parliament of the Czech Republic and on the Amendment of Certain Other Laws, 1995

Art. 38. "(2) A candidate for the position of President of the Republic shall publish a report on the financing of the election campaign in a way allowing remote access on its website within 90 days of the announcement of the total election result.

(3) The report referred to in paragraph 2 shall contain: ... (b) an overview of the expenditure for the election campaign, indicating the purpose for which it was used; if the performance is provided at a price lower than usual, the identification data of the provider shall be provided to the extent specified in Section 36 (3); (c) a list of monetary debts to be fulfilled by the candidate for the position of the President of the Republic in connection with the financing of the election campaign, with the indication of the performance which the candidate for the position of the President of the Republic has been granted to the creditor or the provision of which the creditor has committed; if the performance is provided at a price lower than usual, the creditor identification data shall be provided to the extent specified in Section 36 (3)."

Art. 36. "(3) The data on the funds in the election account shall be recorded with the name, surname, date of birth and the municipality in which the natural person who provided these funds has his / her permanent residence or, in the case of a legal person, company name or registered office, and the identification number of the person if assigned."

Source: Articles 38 (2 and 3) and 36 (3), Act No. 275/2012 on the Election of the President of the Republic, 2012