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

Sections 8.2 & 8.5, Law on Financing of Political Organisations (Parties), the amended version of the law in force from 01.01.2020, Latvijas Vēstnesis, 114, 02.08.1995

Parties must submit detailed information about their spending in the pre-election time and must report on itemized spending of the State budget financing.

Section 8.2 Declaration of Income and Expenses of Elections

(2) The declaration of income and expenses of elections shall disclose all the revenues and expenses which have been incurred over the period from the 120th day before the elections up to the election day, regardless of the date when a document attesting the transaction has been written out

Section 8.5 Annual Report

(2²) When submitting the annual report of a political organisation (party) to the Corruption Prevention and Combating Bureau, the political organisations (parties), to which the State budget financing has been granted shall append a report on spending of the State budget financing in the accounting year, indicating the remainder of money at the beginning and end of the accounting year, money income and money payments for the types of expenditure laid down in Section 7.⁴, Paragraph one of this Law.