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

Article 12.

1. The reporting forms shall have the following details:

[…]

b. Expenses Forms:
1. Details of the candidate;
2. Details of the payee (seller or service provider);
3. Explanation on the expenses;
4. Date of expenses; and
5. The amount paid.

[…]

(2) The presidential candidates shall submit to the Commission (report) of the expenses which are equal to or exceeding 100,000 Afghanis along with a copy of the logbook for recording the expenses which are less than 100,000 Afghanis.

Source: Article 12., Regulation on Regulating Financial Affairs of Electoral Campaigns of 2019 Presidential Candidates.

Article 9.

[…]

B. Campaign expenses form:

a. Details of the candidate

b. Details of the receiver

c. Explanation of expenses

d. Date of expenses

e. The amount paid

3. If a presidential candidate spends less than 20000 Afghani, a general report of all expenses shall be submitted along with a copy of the logbook for recording the expenses which are less than 20000 Afghani.

Source: Article 9. Regulation on Managing Campaign Finance during 2014 Presidential and Provincial Council Elections

Political Parties Law and Election Law do not have any specific provision concerning itemized spending. However,  Regulation on Regulating Financial Affairs of Electoral Campaigns of 2019 Presidential Candidates requires the candidates to report the itemized spending. Regulation on Managing Campaign Finance during 2014 Presidential and Provincial Council Elections also mentioned the same provisons.