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

Law on Financing Political Entities and Election Campaigns (2014, last amended 2019), Articles 48(1), 50

A political entity must keep the accounting records of income, property and expenditures by origin (separately for financial resources from public and private sources), the amount and structure of income, property and expenditures, in accordance with the regulation of the Ministry, to be adopted within 60 days from the day of entry into force of this Law."

A political entity must prepare a report on the origin, the amount and structure of the financial resources from public and private sources acquired and spent on the election campaign, and shall submit it to the Agency, with supporting documentation, within 30 days from the day of holding of the elections. (...) The reports referred to in paragraphs 1 and 3 of this Article shall show the total amount of acquired financial resources, separately for budgetary resources and financial resources from private sources.