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

Election Code of the Republic of Azerbaijan, 2003 (amended 2018).  http://www.msk.gov.az/uploads/qanunvericilik/Election-code_2020.pdf

http://www.msk.gov.az/plugins/pdf/datafiles/en_FILE_ADC91A-50C532-BDA66A-55D9A5-405247-4AC1F7.pdf

http://www.msk.gov.az/uploads/MM-2020/Instructions/8/8_appendices.pdf

http://www.msk.gov.az/plugins/pdf/datafiles/en_FILE_0AA282-E969AB-123F02-EA146C-CC570E-05D3C7.pdf

http://www.msk.gov.az/uploads/Secki-2018/mh2018/8/3.pdf

The financial reports should be submitted in a standardized format provided by 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, also information and consultation services

3) Expenses concerning the payment for other works directly undertaken by legal entities and citizen