54. Must reports from political parties and/or candidates include information on itemized spending?
New Zealand
Answer
Yes
Source
Section 206Q, Electoral Act 1993, (amended 2023)
Return of party’s election expenses and return of party’s allocation expenses to be publicly available (1) The Electoral Commission may publish, in any manner that the Electoral Commission considers appropriate, every return and every accompanying auditor’s report filed under section 206I or 206IA.