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

The Central Election Commission of the Republic of AzerbaijanDecision 10/49- 3 dated May 6, 2010, Amended by 15/58-11 dated July 23, 2010, Decision # 1/2 dated 15 March 2019. https://msk.gov.az/plugins/pdf/datafiles/en_FILE_ADC91A-50C532-BDA66A-55D9A5-405247-4AC1F7.pdf; Appendix #1 made to the Instruction, https://msk.gov.az/uploads/MM-2020/Instructions/8/8_appendices.pdf.         Law of the Republic of Azerbaijan on political parties, 2023, https://www.venice.coe.int/webforms/documents/?pdf=CDL-REF(2023)012-e  

The standardized financial reports should be submitted to the Central Election Commission. The form provides the following categories to be detailed for income: 1. financial supply of the organizational and technical activities in the field of collecting voters’ signatures, as well as paying of the relevant persons to collect voters’ signatures; 2. reimbursement of the pre-election campaign activities, including information and consultation services; and 3. expenses concerning the payment for other works directly undertaken by legal entities and citizens. See also LLP (Art. 13.2.9).