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

(1) A political party is obliged to prepare a final report on the costs of the election campaign for the elections to the National Council of the Slovak Republic and for the elections to the European Parliament (hereinafter referred to as the "final report").
Source: § 4 (1), Law No. 181 on the election campaign and amendments to Law No. 85 on political parties and movements, 2014 (amended 2019)

(2) The annual report contains: [...]
m) an overview of election campaign costs incurred for individual types of elections in the relevant year, broken down according to a special regulation,
Source: § 30 (2), Law No. 85 on Political Parties and Movements, 2005 (amended 2019)

(10) The presidential candidate shall keep separate records of the use of funds under paragraphs 5 and 9 for the election campaign, broken down
a) the cost of paying for pre-election and public opinion polls,
b) the cost of paying for paid advertising or advertising,
c) the cost of broadcasting political advertising,
d) the cost of paying for election posters,
e) travel expenses,
f) an overview of non-monetary gifts and other gratuitous benefits and their value,
g) all other costs of the presidential candidate for his promotion,
h) a statement of the costs incurred by the Presidential President for his / her publicity in the period beginning 180 days before the date of the announcement of the elections and the number of the payment account held with the bank from which the costs were paid; if he has not incurred any costs, he shall provide a solemn declaration to that effect.

(11) The presidential candidate is obliged to publish on his website information broken down in accordance with paragraph 10 and deliver it to the Ministry of the Interior in paper form and in electronic form within 30 days after the election.
Source: § 5 (10-11), Law No. 181 on the election campaign and amendments to Law No. 85 on political parties and movements, 2014 (amended 2019)

A political party is obliged to prepare a final report on the costs of the election campaign for the elections to the National Council of the Slovak Republic and for the elections to the European Parliament.

A political party is not obliged to include information on itemized spending in the annual report, except costs related to the election campaigns.

Candidate in the presidential election are obliged to include information on itemized spending.