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

Law on Financing of Political Entities, Article 15, paragraphs 2.2, 2.3, and 3.2.

15.2. Each financial report includes: 
2.2. the statement of benefits and losses, which shows the incomes and expenditures of a party, including all its branches during the period included in the report;
2.3.  the statement showing every payment made to another person during the period included in the report, if the overall value of all payments made to that person during this period exceeds the amount of five thousand (5.000) Euro, by writing the reason for the payment. 
15.3. Each annual financial report includes copies of the following documents:
3.2. invoices for all expenditures exceeding the amount from one hundred (100) Euros.

The annual reports of political entities must provide comprehensive details concerning spending:

1. Party income and expenses, encompassing all its branches.
2. Information about any payment made to another individual, specifically if the total value of all payments to that person during the reporting period exceeds 5,000 Euros. This information should also include the purpose of the payment.
3. Invoices for all expenditures.