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

Regulation Concerning the Procedure for Determining the Apportionment of Government Financial Support to Political Parties Regulation Number 5/2009, 20 July 2009

The Ethiopian Electoral and Political Parties Proclamation No…/2019

Art 23 (3)"Where the financial support granted to a political party is money, according to article 48 subarticle (C) and (D) of the Registration Proclamation, it shall:enter its expenditures by listing them under every expenditure heading."

111. Record and Audit of Political Party

Every political party shall have to keep appropriately at its head office an accurate and permanent record which includes the following matters:

1. any in kind or monetary contribution or donation, and pledged contribution or donation;

2. financial statement consisting the following:

   a. income statement indicating the different sources of income of the political party; b. the name of the person who made a contribution, donation or pledge of more than ETB 5000;
   c. the time by which the pledge contribution or donation is to be submitted; and d. the general financial activity of the political party.

3. list of the fixed assets of the political party, and when and how the political party came to own these assets;

4. The party’s detailed debt; and

5. other relevant matters required by the Board.