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

Art 6 Act of 4 July 1989 on the limitation and control of election expenses, amended in 2015

Art. 6. Upon request of a list number, political parties submit a written statement in which they commit to: 
3° keep, for two years starting with the elections date, the documentary  evidence related to the election expenses and origin of funds. As far as gifts are listed in the statement of the origin of funds, they also commit to record th identity of the natural persons making donations equivalent to 125 euros or more to finance the election expenses, not to disclose it and to transmit it within fourty-five days after the elections date to the Commission of control, who shall check the observance of this obligation according to article 16bis. The written statement, the statement with the election expenses and the statement with the origin of funds, as well as the confirmation of receipt, are drawn up based upon special forms set forth by the Ministry of Internal Affairs and published in due time in the Belgian Official Gazette. The forms of the election expenses statement and the statement with the origin of funds, as wel as the registration forms specified at paragraph 2, are made available to the political parties at a later date, upon request of a list number. 

All expenses must be documented and included into a written statement drawn up based upon special forms set forth by the Ministry of Internal Affairs.