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

Section 19(1) of the Election Expenses Act 2010 states that for the purposes of financial accountability under this Act, it shall be the duty of every candidate, and each political party, Non-Governmental Organization, Faith-Based Organization and Community Based Organization which participated in activities referred to in subsection (3) of section 13 of this Act to keep records of (a) funds received for election expenses indicating the amount and the nature of funds received;
(b) names and postal, physical and electronic addresses of donors; (c) funds anticipated to be received and their sources; (d) funds expended for nomination, election campaigns and election; and (e) funds expended by candidates as nomination and election expenses.

Election Expenses Act 2010

14. For the purpose of Section 16 of the Act, the evidence of payment for election expenses shall include-

(a) bills and receipts stating particulars in respect of the payment; and

(b) where the circumstance under which the payment is made are such that a bill or receipt can not be easily obtained, a certification in writing by a person to whom the payment is effected stating-

(i) the amount effected

(ii) the date on which the amount was effected

(iii) the purpose of the payment, and 

(iv) the signature of a person to whom the payment is effected

15. (1) A candidate shall prepare a report on election expenses incurred by him during election campaigns and election 

(2) The report made pursuant to subregulation (1) shall contain information on-

(a) bills, receipts or any other certification, and

(b) amount of funds apportioned by his political party

(3) On completion of the report the candidate shall verify and submit this report to-

(a) in case of a Presidential candidate, to the Secretary General of a political party concerned

(b) in case of a Member of Parliament or a Councillor, to a person performing functions of the Secretary General within the District within sixty days following the date of notification by the political party of the amount apportioned to that candidate.

(4) For the purpose of the preceding provision of this regulation, the report shall be made in the Form EE.11 set out in the Schedule of these regulations

(6) The Secretary-General of the political party shall ask the Board of Trustees concerned to submit the report of true returns in Form EE.12 set out in the schedule to these Regulations containing particulars about-

(a) an account of or expenses incurred

(b) an account of funds received

(c) bills and receipts; and

(d) amount of funds apportioned to candidates sponsored by that party

Election Expenses Regulation 2010