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

(4) The Central Electoral Commission elaborates and approves forms for the annual reports on the financial management, which must contain information regarding:
c) the obligations and expenses of the political party, other than those from the electoral campaign, grouped on operational expenses and goods management expenses;
d) the accounting information, for the corresponding period, of the legal persons founded or otherwise controlled by the respective political party;
Source: Art. 29(4), Law on Political Parties, 2007 (amended 2020)

1. Political parties and electoral blocs, initiative groups and independent candidates, in the case of parliamentary and presidential elections, shall submit to the Central Electoral Commission, within 3 days of the opening of the account with the words "Electoral Fund" and, subsequently, weekly , a report on the accumulated funds and the expenses made in the electoral campaign, both in electronic format and on paper, under the signature of the responsible persons. The model report is approved by the Central Electoral Commission and contains the following information:[…]
e) the identification data of the natural or legal person to whom financial means were paid from the “Electoral Fund” account and the purpose of the respective expenses;
f) the amounts of debts, the numbers of the financial records and other conclusive information;
g) the accounting information of the legal persons founded or otherwise controlled by the respective political party for the corresponding period.
Source: Art. 43(1), Electoral Code, 1997 (amended 2020)