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

"24. Which information should be included in parties’ account books?

     • A list of movable and immovable assets owned and purchased by the party;

     • Registration and monthly fees collected from members;

     • Donations received by Myanmar citizens who are present in the country;

     • Cash or property donated by organizations, companies, or groups of companies registered in Myanmar;

     • Materials owned and purchased by the political party;

     • Campaign expenditures for the party’s candidates;

     • Expenditures of the party, including campaign expenditures;

     • Cash or profits received from the businesses owned by the party.

Form 20 must include a list of itemized contributions and electoral expenses, such as the cost of accommodation and travel; wages and travel allowance paid to office staff, clerks and campaign managers; publishing and printing costs; advertisement costs; costs for stationery and office materials; communication costs; costs for campaign events; rent of vehicles and any other election-related costs. In addition, in Form 20 should be annexed an affidavit made by the candidate or the election agent before a judge whose rank is not lower than the Township Judge."

Source: International IDEA, The Republic of Union of Myanmar 2015 General Election: Campaign Finance for Candidates and Parties Frequently Asked Questions, p. 13-15

Only candidates are required to submit the reports.