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

Law on financing political parties (2018), Article 27; Electoral Code (2018), Article 84-b

The political parties, until 31 March at the latest, shall prepare the annual financial statement for the previous year in accordance with law. The statement shall contain the financial operation of the account of the political party, as well as the sub-accounts of the local branches. The annual financial statement shall as well contain data for total expenditures.

The participant of the election campaign is required on the eleventh day from the day of the election campaign to submit financial report with itemization of expenses on the incomes and expenditures on the election campaign bank account from the day it was open until the end of the tenth day of the election campaign. The participant of the election campaign is obligated one day prior to the second round of voting to submit financial report with itemization of expenses about the revenues and expenditure on the bank account for organization of the election campaign for the second round of voting.