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

IV. Control over the receipt and targeted use by political parties of financial and other means
Article 16. Financial statements of political parties
Political parties exercise financial and accounting reporting in the manner and within the time limits established by law.
The political party is obliged to submit a financial report on the receipt and expenditure of financial and other funds within the reporting period to the financial bodies, the bodies of the State Tax Service, Audit Chamber and the Ministry of Justice of the Republic of Uzbekistan  in accordance with the terms and procedures established by law.
The financial report of a political party must contain information on the sources and amounts of funds received on the political party's current account in the reporting period, on the expenditure of these funds, on the property of a political party, indicating its value, and on its state registration.
In case of receiving donations from legal entities and citizens of the Republic of Uzbekistan not in the form of monetary funds, the political party evaluates it in monetary value in accordance with the legislation of the Republic of Uzbekistan and inputs relevant data, including information about the donor, in the financial report of the political party.
In the financial report of a political party, a separate column provides for the receipt of public funds and their expenditure. At the same time, the funds spent by the political party for participation in elections to the Legislative Chamber are taken into account separately.

(Law of the Republic of Uzbekistan on Financing of Political Parties, 2004 available at http://www.lex.uz/pages/getpage.aspx?lact_id=168377 accessed January 2018).