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

Article 32 the ORGANIC LAW OF GEORGIA ON POLITICAL ASSOCIATIONS OF CITIZENS

Article 48, para 4 of the Election code

Political parties are obliged to include itemized expenditure in the annual income statement:-

-expenditure of the party (including on elections – i.e. the amounts the party transfers to the election campaign fund – , financing of various activities, remuneration, official trips and other expenditure);

Candidadates similarly:

information on expenditure (subdivided into salaries; income tax; business trips; other goods and services; preview trailers – including the cost of their production; advertisements , printed media and on hoarding – including the cost of their production; large public events – public meetings with citizens, rent for venues, organising concerts etc; the production of printed campaign materials; opinion polls, consultations and other election-related research; other costs; capital costs; total expenditures).