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

Article 32
Before 1 February of each year, parties shall submit to the Anti-Corruption Bureau financial disclosure statements of the previous year along with the auditor’s (auditing firm’s) report. The copies of the financial disclosure statements along with the copies of the auditor’s (auditing firm’s) report shall be sent to the local tax authority according to the legal address of the party. The disclosure statement shall include the annual income of the party (including the amounts of membership fees and donations, the identities of citizens who paid membership fees, information on citizens and legal persons who made donations, sums allocated by the state or those received as a result of publications and other activities of the party); it shall also include the expenditure of the party (incurred for elections, for funding various activities, for remuneration, business trips and other expenses), as well as reports on property ownership (the number and type of owned buildings and vehicles, their total value, the amount of funds in their bank accounts).
Source: საქართველოს ორგანული კანონი „მოქალაქეთა პოლიტიკური გაერთიანებების შესახებ“, 32-ე მუხლის 1 პუნქტი, 1997
[Article 32 (1), Organic Law of Georgia on Political Associations of Citizens, 1997].