54. Must reports from political parties and/or candidates include information on itemized spending?
Brazil
LAW ON POLITICAL PARTIES – LAW N. 9,096 OF SEPTEMBER 19th, 1995.
Article 33. The accounting statements shall contain, among others, the following: I - discrimination of values and allocation of funds from the Party Fund; II - origin and amount of contributions and donations; III - expenditures of electoral nature, with specification and proof of spending with radio and television shows, committees, advertising, publications, rallies and other campaign activities; IV - detailed breakdown of revenue and expenditures.