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

Source:

Article 27, Law on financing of political parties Official Gazette of RSM no. 76/04, 86/08, 161/08, 96/09, 148/11, 142/12, 23/13, 140/18, 294/20.

Source:

Article 76-e,  Electoral Code Official Gazette of RSM no. 40/06, 87/06, 127/06, 136/08, 155/08, 163/08, 44/11, 51/11, 142/12, 31/13, 34/13, 14/14, 30/14, 93/14, 31/15, 196/15, 35/16, 97/16, 99/16, 136/16, 142/16, 35/17, 57/17, 67/17, 125/17, 35/18, 99/18, 140/18, 208/18, 27/19, 98/19, 146/19, 42/20, 74/21, 215/21, 58/24, 76/24

(MK)

Член 27
Политичките партии, најдоцна до 31 март изготвуваат годишен финансиски извештај за претходната година согласно со закон. Извештајот го содржи финансиското работење на сметката, односно сметките на политичката партија.
Годишниот финансиски извештај содржи податоци и за:
- вкупните приходи во кој влегуваат податоците за вкупен износ на донации, подароци, прилози, дотации, спонзорство, кредит, пари, материјални средства, опрема, услуги, сопствени приходи, членарина, легати и друго и
- вкупните расходи.

(EN)

Article 27 Political parties shall prepare an annual financial report for the previous year, no later than March 31, in accordance with the law. The report shall contain the financial operations of the account, i.e. the accounts of the political party. The annual financial report shall also contain data on: - total income, which shall include data on the total amount of donations, gifts, contributions, grants, sponsorship, credit, money, material assets, equipment, services, own income, membership fees, legacies, etc. and - total expenses.

Consolidated text https://dzr.mk/sites/default/files/dzr/doc/Zakon_finasiranje_politicki_partii_redakciski_precisten_tekst.pdf

Consolidated text: https://drive.google.com/file/d/1yOTG7wVUyNoUk1_AkIYrNbD4gHQWzS5y/view