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

Article 84-b. Electoral code 2018 consolidated text

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:
- the total income including the data for the total amount of donations, gifts, contributions, dotations, money, material assets, equipment, services, personal incomes, membership fee, legates and other and
- the total expenditures.
The annual financial statement shall be submitted to the State Audit Office within the time period determined in paragraph 1 of this Article.
If the State Audit Office establishes irregularities in the annual financial statement of the political party which are contrary to the provisions of this Law, it shall file a motion for initiation of a misdemeanor procedure or shall file a report to the competent public prosecutor in a period of 30 days as of the establishment of the irregularities.
The template, form, content and manner of keeping the financial statement shall be prescribed by the Minister of Finance

Sources: Article 27, Law on financing political parties 2018

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. (2) 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.