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

1. A  political  party  shall  submit  to  the  State  Electoral  Commission,  by  31  March  of  each year at the latest, a report on the sources of raised funds, including bank loans and terms on  which  these  were  obtained and  on spending  out  of  the  Election  Fund  in  the  previous calendar year, hereinafter referred to as the "report".
Source: Article 38.1, Law on Political Parties,1997 (consolidated text 2018)

1. Political  parties  shall  prepare  an  annual  financial  statement  of  the  received  subsidy  and expenses paid out of the subsidy, hereinafter referred to as the "statement".
2. Political  parties  shall  submit  the  statement  for  the  calendar  year  to  the  State  Electoral Commission by 31 March of the following year.
Source: Article 34.1-2, Law on Political Parties,1997 (consolidated text 2018)

§ 1. The financial representative shall, within 3 months from the day of the election, submit to the electoral body to which the electoral committee has submitted a notice of the establishment of the committee, a report on the committee's revenues, expenses and financial obligations, including bank loans obtained and the conditions for obtaining them, hereinafter "Financial statement".
Source: Article 142 § 1, Election Code, 2011 (amended 2019)

Political policies are not required to disclose all expenses. In accordance with the Law on Political Parties, all political parties entered in the register of political parties submit to the National Electoral Commission (no later than by 31 March each year) a report on the sources of obtaining funds and on expenses incurred only from the Electoral Fund in the previous calendar year.

Political parties that receive a subsidy from the state budget submit to the National Electoral Commission (no later than by 31 March each year) an additional annual financial information about the subsidy received and the expenses incurred from it.

The financial representative of the election committee is obliged to prepare and submit to the National Electoral Commission a report on the committee's revenues, expenses and financial obligations within 3 months of the day of elections.