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

Cambodia

Cambodia

Answer
Yes
Source

"Section 31

This report shall contain the following contents and documents:

1- Main activities of the Political Party;

2- A balance sheet stating of incomes and expenses for the year by category. Such balance sheet shall be prepared by the political party’s accountants;

3- Statement of bank accounts of the political party;

4- Statement of all the assets, including ownership properties or business outcomes and liabilities of the political party."

Source: Section 31 paragraph two, Political Parties Law, 1997

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