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

Only candidates are required to provide information on electoral expenses to the Supervisor of Elections. The Tonga Electoral Commission website states that:

A Candidate must lodge their statement of expenses with the Supervisor of Elections within 14 days of the election. It must be itemized and complete in all aspects".

The Return of Election Expenses form requires a list of all expenses incurred by the candidate, or on his behalf. The details of the nature of the payment, the amount and date expended must be listed for each expense.

Source: Section 24, Electoral Act 1989; Tonga Electoral Commission http://www.tongaelections.com/index.php/candidates/election-campaigns/76-statement-of-expenses-form

There is no formal political party system in Tonga.