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

Brazil

Brazil

Answer
Yes
Source

Lei dos partidos politicos nr 9,096, 1995

Comment

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.

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