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

14.2- A political party shall within six months after a general or by-election in which it has participated , submit to the Commission a detailed statement in such form as the commission may direct of all expenditure incurred for that election.

Source: Article 14, The Political Parties Act, 2000

The law obliges parties to declare their assets, expenditures and liabilities within six months of each year, within 21 days prior to elections and within six months after elections,
Source: EU (2016), EU EOM Ghana Presidential And Parliamentary Elections 2016, Final Report, EU

There is no obligation for the reports from candidates.