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

Chapter IV, Article 13, Loi portant Réglementation du Financement des Partis Politiques, 2007, amended 2011

Art.13. [...] The expenditures account includes:
1. operating expenses;
2. expenses with training, studying and research ;
3. expenses regarding events and publications ;
4. electoral expenses;
5. contributions to the international organizations and associations ;
6. amounts granted to other members of the party ;
7. expenses regarding the movable and immovable assets ;
8. various expenses.

A grand duchy regulation may set a uniform accounting plan, stating the form of the
accounts and balances and determining the bookkeeping methods.

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