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

(1) The accountability report consists of a profit and loss account based on a statement of income and expenditure in accordance with the provisions of this Act, a related balance sheet and an explanatory part. In compliance with the principles of proper bookkeeping, he provides information on the origin and use of the funds and the assets of the party in accordance with the actual circumstances.
(5) The invoice includes:
1. Personnel expenses,
2.  Material expenses
a) ongoing business operations,
b) for general political work,
c) for election campaigns,
d) for asset management including the resulting interest,
e) other interest,
f) business expenses,
g) other expenses,

3. Subsidies to Outlines and
4. Total expenditure according to numbers 1 to 3.
Source: § 24(1, 5), Political Parties Act, 1967 (amended 2018)