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

52. (1) Within seven weeks after the day on which the result of the election is declared, the election agent of every candidate at the election shall transmit to the Supervisor of Elections a true return in the Form 5 set out in the Third Schedule, or a form to the like effect, containing in relation to that candidate a statement of all payments made by the election agent together with all bills and receipts.

(2) The return shall deal under a separate heading or subheading with any expenses included therein

(a) in respect of which a return is required to be made under subsection (3) of section 47; or

(b) which are on account of the remuneration or expenses of speakers at public meetings.

(3) The return shall also contain in respect of that candidate -

(a) a statement of the amount of personal expenses, if any, paid by him;

(b) a statement of all disputed claims of which the election agent is aware;

(c) a statement of all the unpaid claims, if any, of which the election agent is aware, in respect of which the application has been or is about to be made to the Court; [...]

Source: Article 52, Representation of the People Act, 1971 (amended 2007)

Reports from candidates must include information on itemized spending.

There are no regulations regarding the political parties' reporting