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

Source 1: Article 24 A, paragraph B of the Political Parties Act 2013.

Artículo. 24-A literal B- Los partidos políticos tienen el deber de facilitar a la ciudadanía que lo solicite, mediante medios electrónicos o físicos, información sobre lo siguiente:
b. Informe sobre el uso o destino de los fondos obtenidos mediante la deuda pública y las donaciones privadas.

Article 24-A, paragraph B: Political parties have a duty to provide citizens who request it, by electronic or physical means, with information on the following:
b. Report on the use or destination of funds obtained through public debt and private donations.

Source 2: Article 10, paragraph 1, Provisions for the Nomination of Non-Party Candidates in
the 2010 Legislative Elections.

Artículo 10 inciso 1°.- El candidato no partidario podrá recibir donaciones de fuentes privadas, para lo cual abrirá una cuenta bancaria única a su nombre o del Grupo de Apoyo que lo respalda. Adicionalmente el candidato deberá llevar un libro de contabilidad formal autorizado por el Tribunal donde se registren los ingresos y egresos totales, así como las donaciones en especie que reciba, los cuales deberán liquidarse al final del proceso electoral, todo lo cual servirá para fiscalizar el origen y uso lícito de los fondos.

Article 10, paragraph 1.- Non-party candidates may receive donations from private sources, for which purpose
they shall open a single bank account in their name or in the name of the Support Group backing them. In addition, the
candidate must keep a formal accounting book authorized by the Court, in which they shall record
total income and expenses, as well as any donations in kind received, which must be settled
at the end of the electoral process, all of which will serve to monitor the origin and lawful use of the funds.

Ley de Partidos: https://www.asamblea.gob.sv/sites/default/files/documents/decretos/2E597B83-D1C9-4C91-A9C9-6EC8A44FBA0F.pdf 
Regulación candidaturas no partidarias: https://www.asamblea.gob.sv/sites/default/files/documents/decretos/45E06ECC-27EC-49EC-B5D5-5D29814BAD32.pdf  

Parties must report on the use or destination of the funds obtained.
This does not apply to party candidates.
Non-party candidates must include this information in order to make the final settlement.