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

Iraq

Iraq

Answer
Yes
Source

Source: Article 6: Regulation no. 1, 2013. Organizing Expenditure on the Electoral Campaigns

Comment

The final financial reports shall be submitted to the IHEC during 30 days of the announcement of results, provided that these reports must include the following:

  • Details of the illiquid contributions and expenditures entered in the electoral campaign account.
  • Details of the expenditures disbursed from the electoral campaign account.
  • Final banking statement developed for the electoral campaign account (closing the electoral campaign account).
  • All the supporting documents of the contributions and electoral expenses.
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