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

Article 12, Political Parties Act, the amended version of law in force from 23.03.2015, No. RT I 1994, 40, 654.

Parties must report on their party's and separately on campaigns expenses in detail, candidates must report on campaign expenses in detail.

12.1(8) A political party will draw up a quarterly report on their expenses as of the end of the quarter and submit it to the political party funding supervision committee in the required form by the 10thdate of the month following the quarter. The report will set out the expenses divided into the following categories:
1) expenses of political activities;
2) labour expenses;
3) administrative expenses.

12.8(1) Political parties, election coalitions and single candidates submit to the political party funding supervision committee a report on the expenses of the Riigikogu, European Parliament or local authority council election campaign. The report is submitted to the political party funding supervision committee in the required form within one month from the election day. The election campaign report is published on the website of the political party funding supervision committee.

12.8(10) The following is indicated in the report of parties and candidates regarding campaign expenses:
1) the date of the expense receipt;
2) the number of the expense receipt;
3) the name of the recipient;
4) the personal identification or registry code of the recipient;
5) the expense type;
6) the price of the expense;
7) the expense amount paid;
8) the expense amount payable;
9) the date of payment.