53. Must reports from political parties and/or candidates include information on itemized income?

Parliamentary Elections, 8 April 2018 ODIHR Limited Election Observation Mission Final Report

https://www.osce.org/odihr/elections/hungary/385959?download=true

Only donations from private citizens in excess of HUF 500,000 must be itemized in party financial reports, which are submitted to the State Audit Office (SAO).

In the last report OSCE/ODIHR suggested that in order to encourage transparency in campaign finance, prevent possible fraud and abuse of public funding, itemized reporting on income and expenditures for individual candidates and parties should be published by the SAO, including online and in a searchable format. The SAO could consider conducting a preliminary review of campaign financing and publishing its results before election day.