54. Must reports from political parties and/or candidates include information on itemized spending?
Bhutan
Source: Section10, Guidelines for Scrutiny of the Books of Accounts of the Registered Political Parties, 2015
10.1. Every Party is required to appoint a Treasurer declared at the time of registration to maintain its books of accounts of all income and expenditure.
10.2. The Parties are required to prepare and maintain detailed income and expenditure, including details of income and assets, how and from where they were acquired and details of all expenditure.
10.3. The Division may check reports of income and expenditure of Parties at any time as may be required by the Commission.
Source: Clause 13.2, Public Election Fund Rules and Regulations of the Kingdom of Bhutan, 2012
Treasurers or Accountants or Finance Representatives of Political Parties or Candidates shall submit expenditure statements on the expenditures incurred or authorized by them to the Expenditure Observers in Public Election Fund Form No. 3 as per an agreed schedule drawn up on a weekly basis till the last day of campaign.
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