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

Source: 

Article 13, Law on Political Party Financing  2012 (with 2016 amendments)

(BS)

(1) Politička stranka obavezna je imenovati ovlašteno lice koje je odgovorno za vođenje poslovnih knjiga političkih stranaka, podnošenje finansijskih izvještaja i koje je ovlašteno da kontaktira s Centralnom izbornom komisijom Bosne i Hercegovine. (2) Podnosilac izvještaja obavještava Centralnu izbornu komisiju Bosne i Hercegovine o imenovanju ovlaštenog lica iz stava (1) ovog člana u roku od 15 dana od njegovog imenovanja i u slučaju bilo kakve promjene statusa tog lica dužni su u roku od 15 dana obavijestiti Centralnu izbornu komisiju Bosne i Hercegovine o toj promjeni. (3) Ovlašteno lice potpisuje sve izvještaje i odgovorno je za vođenje evidencije u vezi sa izvještajima, a na zahtjev Centralne izborne komisije Bosne i Hercegovine, ovlašteno lice obavezno je dostaviti izvještaje na uvid. (4) Političke stranke čuvaju sve svoje finansijske izvještaje najmanje šest godina nakon podnošenja. (5) Centralna izborna komisija Bosne i Hercegovine sve izvještaje stavlja na raspolaganje javnosti putem svoje veb-stranice i preduzima odgovarajuće mjere da bi se osiguralo da svi građani imaju pristup informacijama koje su sadržane u izvještajima. (6) Politička stranka dužna je javno prikazati porijeklo i način utroška sredstava prikupljenih tokom protekle kalendarske godine (računovodstvene godine). Završni račun i finansijski izvještaj u kojem se podrobno navode izvori prihoda, podaci o fizičkim i pravnim licima koja su dala dobrovoljne priloge te podaci o namjeni, odnosno aktivnostima za koje su sredstva utrošena, javni su dokumenti i objavljuju se na veb stranici političke stranke.

(EN)

(1) A political party is required to appoint an authorized person responsible for maintaining the party’s business records, submitting financial reports, and serving as the authorized contact with the Central Election Commission of Bosnia and Herzegovina. (2) The reporting entity shall notify the Central Election Commission of Bosnia and Herzegovina of the appointment of the authorized person referred to in paragraph (1) of this Article within 15 days of the appointment, and in the event of any change in the status of that person, it shall notify the Central Election Commission of Bosnia and Herzegovina within 15 days of such change. (3) The authorized person shall sign all reports and is responsible for keeping records related to the reports. Upon request of the Central Election Commission of Bosnia and Herzegovina, the authorized person is obliged to submit the reports for inspection. (4) Political parties shall keep all their financial reports for at least six years after submission. (5) The Central Election Commission of Bosnia and Herzegovina shall make all reports available to the public through its website and shall take appropriate measures to ensure that all citizens have access to the information contained in the reports. (6) A political party is obliged to publicly disclose the origin and use of funds collected during the previous calendar year (financial year). The final account and financial report, which detail the sources of income, information on natural and legal persons who made voluntary contributions, and data on the purpose and activities for which the funds were spent, are public documents and shall be published on the political party’s website.

Avaliable at:

https://www.izbori.ba/Documents/documents/ZAKONI/Fin_Stranaka/DOC039-bos.PDF