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

Source: 

Section 6 (5), Regulation of Election Expenditure Act No. 3 of 2023

(5) The return referred to in paragraph (b) of subsection (1) shall include expenditure incurred by or on behalf the recognized political party, independent group or candidate, whether paid or unpaid for –
(a) the printing, publication, pasting, exhibition or display of, advertisements, handbills, flags, drawings, photographs, placards or posters relating to such election;
(b) the production and broadcast, on radio or television of advertisements relating to such election; 
(c) the production and publication in newspapers, journals, social media, digital hoardings or any other digital media, or other publications of advertisements relating to such election;
(d) the hiring or use of any premises or equipment for the holding of meetings relating to such election; 
(e) the hiring of vehicles for activities relating to such election other than expenditure for the hiring of vehicles for the transport of the candidate; and (f) the provision of fuel for the running of those vehicles, together with bills and receipts confirming the same, and if the above services were obtained without payment, the names and the addresses of the persons from whom such services were obtained shall be included:
Provided however, the expenditure incurred by or on behalf of the recognized political party, independent group or candidate for –
(a) the transport of the candidate within the area for which the election is being held; and (b) the stationery, telephone or other means of communication, shall not be included in the return referred to in paragraph (b) of subsection (1).

https://www.parliament.lk/uploads/acts/gbills/english/6287.pdf 

Political parties and candidates in their financial reports must specify information about each itemized spending for 
- Printing, displaying, or distributing advertisements, posters, flags, or other campaign materials.
- Radio, TV, newspaper, journal, or social media advertisements.
- Hiring premises, equipment, or vehicles (except vehicles used for transporting the candidate).
- Fuel for campaign vehicles (with supporting bills/receipts).

If any goods or services were provided free of charge, the names and addresses of those providers must be included. However, spending on the candidate’s personal transport within the election area and communication costs (like stationery or phone use) does not need to be reported.