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

"(1) A political party shall be obligated to appoint an authorized person responsible for submission of the reports and record-keeping, and who shall be authorized to contact the Central Election Commission of Bosnia and Herzegovina. (2) Applicant shall inform the Central Election Commission of Bosnia and Herzegovina about appointing the authorized person referred to in paragraph 1 of this Article within 15 days following his/her appointment, and in case of any change in the status of that person, they shall be obliged to inform the BiH Central Election Commission about that change within 15 days. (3) The authorized person shall sign all reports and shall be responsible for record-keeping regarding the reports, and the authorized person must submit reports for consideration upon the request by the Central Election Commission of Bosnia and Herzegovina. (4) The political parties shall keep their financial reports at least six (6) years following submission. (5) The Central Election Commission of Bosnia and Herzegovina shall make all reports accessible to the public through its web page and shall take appropriate measures in order to ensure access to reports’ information for all citizens. (6) A political party shall be obligated to publicize origin and manner of spending the fund collected throughout previous calendar year (accounting year). Statement of accounts and financial report listing in detail sources of incomes, information on natural and legal entities that made contributions, and the information about the purpose, i.e. activities for which the funds were spent, are public documents and shall be published on the political party’s website."

Source: Aricle 13, LAW ON POLITICAL PARTY FINANCING 2012 (with 2016 amendments)