53. Must reports from political parties and/or candidates include information on itemized income?
Lithuania
Article 17 , Law on funding of, and control over funding of, political campaigns, as last amended on 16 October 2014 No XII-1251.
Origins of all of funds must be documented and included into written statements drawn up based upon special forms set forth by the Central Electoral Commission.
Article 17: 6. All political campaign proceeds received by a political party or independent political campaign participants from the sources specified in Article 8 of this Law as well as political campaign expenditure or assumed financial liabilities shall be entered in the accounting records of political campaign funding.
7. All political campaign proceeds and expenditure as well as assumed liabilities (according to the expenditure groups) shall be specified in a political campaign funding report in compliance with the description of the procedure for filling in and submitting a political campaign funding report approved by the Central Electoral Commission. The list of donations and donors or sums of donations according to the groups of donors shall be submitted separately.