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