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

(3) For each person to whom an expenditure of five hundred dollars ($500) or more has been made during the period covered by the campaign statement, the person's name and address, the amount of each expenditure and a brief description of the consideration for which each expenditure was made;

Source: Article 606, Palau National Code, Title 33 Public Employment Chapter 6 Code of Ethics as revised edition April 2014

“There are no political parties, though no laws prevent their formation.”

Source: Freedom House. Freedom in The World Palau Country Report 2015, https://freedomhouse.org/report/freedom-world/2015/palau accessed 3 January 2018

Expenditure must be itemized for each person (legal/natural) on whom  $500 or more has been expended by a candidate.

There are currently no political parties in Palau and no legal provisions on funding and expenditure in relation to political parties