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

Article 92/3, The Electoral Code, 2020

Every political party participating in elections shall keep and maintain in its archives, for a period of 7 years, complete and detailed documentation of its financial standing and of all its branches for the period covered by this report, including: a) accounting books, kept in line with the legislation in force, indicating all the income by source and amount, identifying how the payment was made, as well as all payments made to third persons, the purpose of payments, and how each payment has been effectuated; b) documentation of all expenditures made; c) state and transactions in its bank account; ç) complete documentation of immovable properties owned by the political party, as well as any contract concluded for hiring, renting, commissioning, or sale of movable and immovable properties; d) register of donors, lenders, and creditors according to the template determined in point 1 of Article 92/2