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Political Finance Database

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Kenya

2016

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2023

Bans and limits on private income

Public funding

Regulations of spending

Reporting, oversight and sanctions

Question	Value
1. Is there a ban on donations from foreign interests to political parties?	Code Yes Comment "S 11(b) Election Campaign Finance Act prohibit donations from foreign governments. S 28 Political Parties Fund prohibits monetary donations to political parties However, technical assistance is permitted. The Political Parties Act allows foreign entities to provide ""technical assistance"" to parties. Source Election Campaign Finance Act 2013 -Kenya Section 11(b) Sources of campaign finances The sources of funds for purposes of financing party nomination, election or referendum campaign are— (a) contributions received from any person, political party or any other lawful source; (b) contributions from a lawful source, not being directly from a foreign government; and (c) contributions from a harambee. Political Parties Act 2012 Section 28: Offences related to sources of funds-(1) A political party which receives funds from a non-citizen contrary to section 27(1)(c), commits an offence. Section 27(2) A foreign agency, or a foreign political party which shares an ideology with a political party registered in Kenya, may provide technical assistance to that political party. (3) Technical assistance under subsection (2) shall not include provision of any assets to the political party.
2. Is there a ban on donations from foreign interests to candidates?	Code Yes Comment "S 11(b) Election Campaign Finance Act prohibit donations from foreign governments. However, the Act is not clear on foreign interests(foreign non-government)" Source "Election Campaign Finance Act 2013 -Kenya (Section 11 b) Sources of campaign finances The sources of funds for purposes of financing party nomination, election or referendum campaign are: (b) contributions from a lawful source, not being directly from a foreign government.
3. Is there a ban on corporate donations to political parties?	Code No Comment Organizations (including corporations) are allowed to support candidates and parties but have to follow strict guidelines. Importantly, an organisation is defined by Section 2 of the Election Campaign Finance Act to "include a club, group, foundation, business or a registered society." Source Election Campaign Finance Act 2013 -Kenya (Section 15) 15. Support by an organisation (1) Any person who, or an organisation which contributes to a candidate, a political party or a referendum committee shall channel such contributions through the expenditure accounts specified under sections 7, 8, 9 and 10. Political Parties Act, s 27 The sources of other funds for a political party are— (b) voluntary contributions from a lawful source; (c) donations, bequests and grants from any other lawful source, not being from a non-citizen, foreign government, inter-governmental or non-governmental organisation;
4. Is there a ban on corporate donations to candidates?	Code No Comment Organizations (including corporations) are allowed to support candidates and parties but have to follow strict guidelines. Importantly, an organisation is defined by Section 2 of the Election Campaign Finance Act to "include a club, group, foundation, business or a registered society." Source "Election Campaign Finance Act 2013 -Kenya (Section 15) 15. Support by an organisation (1) Any person who, or an organisation which contributes to a candidate, a political party or a referendum committee shall channel such contributions through the expenditure accounts specified under sections 7, 8, 9 and 10."
5. Is there a ban on donations from Trade Unions to political parties?	Code No Comment Organizations (including corporations) are allowed to support candidates and parties but have to follow strict guidelines. Importantly, an organisation is defined by Section 2 of the Election Campaign Finance Act to "include a club, group, foundation, business or a registered society." Additionally, it is unclear whether trade unions fit into the definition of "organisation" legally or practically. Further, while trade unions have officially and unofficially shown support to candidates, there is no information whether they can donate funds to campaigns. Source Election Campaign Finance Act 2013 -Kenya (Section 15) 15. Support by an organisation (1) Any person who, or an organisation which contributes to a candidate, a political party or a referendum committee shall channel such contributions through the expenditure accounts specified under sections 7, 8, 9 and 10.
6. Is there a ban on donations from Trade Unions to candidates?	Code No Comment Organizations (including corporations) are allowed to support candidates and parties but have to follow strict guidelines. Importantly, an organisation is defined by Section 2 of the Election Campaign Finance Act to "include a club, group, foundation, business or a registered society." Additionally, it is unclear whether trade unions fit into the definition of "organisation" legally or practically. Further, while trade unions have officially and unofficially shown support to candidates, there is no information whether they can donate funds to campaigns. Source Election Campaign Finance Act 2013 -Kenya (Section 15) 15. Support by an organisation (1) Any person who, or an organisation which contributes to a candidate, a political party or a referendum committee shall channel such contributions through the expenditure accounts specified under sections 7, 8, 9 and 10.
7. Is there a ban on anonymous donations to political parties?	Code Yes Comment Anonymous contributions are banned. Source Election Campaign Finance Act 2013 -Kenya (Section 13) Anonymous contributions or contributions from an illegal source (1) A candidate, a political party or a referendum committee shall not receive and keep- (a) anonymous contributions or support whether in cash or in kind.
8. Is there a ban on anonymous donations to candidates?	Code Yes Comment Anonymous contributions are banned. Source Election Campaign Finance Act 2013 -Kenya (Section 13) Anonymous contributions or contributions from an illegal source (1) A candidate, a political party or a referendum committee shall not receive and keep— (a) anonymous contributions or support whether in cash or in kind.
9. Is there a ban on donations from corporations with government contracts to political parties?	Code No Comment There is no ban.
10. Is there a ban on donations from corporations with government contracts to candidates?	Code No Comment There is no ban.
11. Is there a ban on donations from corporations with partial government ownership to political parties?	Code Yes Comment Section 2 of the Election Campaign Offences Act describes public resources to include a "corporation or a company in which the state owns a controlling interest." Whilst this would allow companies which the government does not own a controlling stake to support campaigns, it remains a disputed issues with some arguing that even a minority stake is sufficient to consider the entity a public body. Source Election Campaign Finance Act 2013 -section 14 Prohibition on contributions (1) A candidate, a political party or a referendum committee shall not receive any contribution or donation, in cash or in kind from the State, a State institution or agency or any other public resource. (2) A State, a state institution or a public officer shall not use any public resource to— (a) support or to campaign in support of a candidate, a political party or a referendum committee; or (b) support any organisation that is supporting or campaigning for a candidate, political party or a referendum committee.
12. Is there a ban on donations from corporations with partial government ownership to candidates?	Code Yes Comment Section 2 of the Election Campaign Offences Act describes public resources to include a "corporation or a company in which the state owns a controlling interest." Whilst this would allow companies which the government does not own a controlling stake to support campaigns, it remains a disputed issues with some arguing that even a minority stake is sufficient to consider the entity a public body. Source Election Campaign Finance Act 2013 -section 14 Prohibition on contributions (1) A candidate, a political party or a referendum committee shall not receive any contribution or donation, in cash or in kind from the State, a State institution or agency or any other public resource. (2) A State, a state institution or a public officer shall not use any public resource to— (a) support or to campaign in support of a candidate, a political party or a referendum committee; or (b) support any organisation that is supporting or campaigning for a candidate, political party or a referendum committee.
13. Is there a ban on the use of state resources in favour or against a political party or candidate?	Code Yes Source Election Campaign Finance Act 2013 -section 14 14. Prohibition on contributions (1) A candidate, a political party or a referendum committee shall not receive any contribution or donation, in cash or in kind from the State, a State institution or agency or any other public resource. (2) A State, a state institution or a public officer shall not use any public resource to— (a) support or to campaign in support of a candidate, a political party or a referendum committee; or (b) support any organisation that is supporting or campaigning for a candidate, political party or a referendum committee.
14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?	Code Yes, for both natural and legal persons Comment No single contributions can exceed more than 5% of the total expenditure of the party. Source Section 28 Political Parties Act Offences related to sources of funds Subject to subsection (6), no person or organisation shall, in any one year, contribute to a political party an amount, whether in cash or in kind exceeding five percent of the total expenditure of the political party.
15. If there is a limit on the amount a donor can contribute to a political party during a non-election specific period, what is the limit?	Code Other (explain in comments in local currency) Comment A single donor cannot contribute more than 20% of a candidates total kitty. Source Section 28 Political Parties Act Offences related to sources of funds Subject to subsection (6), no person or organisation shall, in any one year, contribute to a political party an amount, whether in cash or in kind exceeding five percent of the total expenditure of the political party.
16. Is there a limit on the amount a donor can contribute to a political party during an election?	Code Yes, for both natural and legal persons Source Election Campaign Finance Act 2013- Section 12(2) (2) Except where contribution is from a candidate to that candidate’s campaign financing account, or from a political party or a referendum committee to that political party’s or referendum committee’s campaign financing account, no contribution from a single source shall exceed twenty percent of the total contributions received by that candidate, political party or referendum committee.
17. If there is a limit on the amount a donor can contribute to a political party during an election, what is the limit?	Code Other (explain in comments in local currency) Comment A single donor cannot contribute more than 20% of a candidates total kitty. Source Election Campaign Finance Act 2013- Section 12(2) (2) Except where contribution is from a candidate to that candidate’s campaign financing account, or from a political party or a referendum committee to that political party’s or referendum committee’s campaign financing account, no contribution from a single source shall exceed twenty percent of the total contributions received by that candidate, political party or referendum committee.
18. Is there a limit on the amount a donor can contribute to a candidate?	Code Yes, for both natural and legal persons Source Election Campaign Finance Act 2013- Section 12(2) (2) Except where contribution is from a candidate to that candidate’s campaign financing account, or from a political party or a referendum committee to that political party’s or referendum committee’s campaign financing account, no contribution from a single source shall exceed twenty percent of the total contributions received by that candidate, political party or referendum committee.
19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?	Code Other (explain in comments in local currency) Comment A single donor cannot contribute more than 20% of a candidates total kitty. Source Election Campaign Finance Act 2013- Section 12(2) (2) Except where contribution is from a candidate to that candidate’s campaign financing account, or from a political party or a referendum committee to that political party’s or referendum committee’s campaign financing account, no contribution from a single source shall exceed twenty percent of the total contributions received by that candidate, political party or referendum committee.
20. Is there a limit on the amount a candidate can contribute to their own election campaign?	Code No Comment Importantly, the Act is not clear on whether the 20% requirement above is on in-kind contribution or monetary.
21. Is there a limit on in-kind donations to political parties?	Code No Comment Importantly, the Act is not clear on whether the 20% requirement above is on in-kind contribution or monetary.
22. Is there a limit on in-kind donations to candidates?	Code No Comment Importantly, the Act is not clear on whether the 20% requirement above is on in-kind contribution or monetary.
23. Is there a ban on political parties engaging in commercial activities?	Code No Comment There is no ban.
24. Is there a ban on political parties taking loans in relation to election campaigns?	Code No Comment There is no ban.
25. Is there a ban on candidates taking loans in relation to election campaigns?	Code No Comment There are no bans. However, the ECF Act requires the EMB to prescribe limits for "loans forming part of a contribution." This measure has never been implemented legally.
26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?	Code No Comment There is no ban.
27. Are there provisions requiring donations to go through the banking system?	Code Yes Comment The ECF Act requires campaign expenditure accounts to be opened in banks for purposes of receiving campaign contributions. Additionally, Sections 7, 8, and 9 of the ECF Act require party, candidate, and referendum committees to set up expenditure accounts which will receive donations and pay off expenditures. Source Elections Campaign Finance Act Section 2 “expenditure account” means a bank account opened by a candidate, a political party or a referendum committee for purposes of depositing contributions received by that candidate, political party or referendum committee during an election period or a referendum campaign period as the case may be."

Question	Value
28. Are there provisions for direct public funding to political parties?	Code Yes, regularly Comment Political parties in Kenya are entitled to public funds through the Political Party Funds subject to satisfying certain criteria. Source Political Parties Act, 2022 Section 23: Political Parties Fund There is established a Fund to be known as the Political Parties Fund, which shall be administered by the Registrar. 24. Sources of moneys in the Fund (1) The sources of the Fund are— (a) such funds not being less than zero point three per cent of all the national government’s share of revenue as divided by the annual Division of Revenue Act enacted pursuant to Article 218 of the Constitution as may be determined by the National Assembly."
29. What are the eligibility criteria for political parties to receive public funding?	Code Other Number of members Representation in elected body Share of votes in previous election Source Political Parties Act, 2022 Section 25(2) Notwithstanding subsection (1), a political party shall not be entitled to receive funding from the Fund under subsection (1) if— (a) more than two-thirds of its registered office bearers are of the same gender; (b) the party does not have, in its governing body, representation of special interest groups; (c) the party does not have— (i) an elected member of the National Assembly; (ii) an elected member of the Senate; (iii) an elected Governor; or (iv) an elected member of a county assembly.
30. What is the allocation calculation for political parties to receive public funding?	Code Proportional to votes received Proportional to seats received Source Political Parties Act, 2022 (Section 25) Distribution of the Fund (1) The Fund shall be distributed as follows— (a) seventy per cent of the Fund proportionately by reference to the total number of votes secured by each political party in the preceding general election; (b) fifteen per cent of the Fund proportionately to political parties based on the number of candidates of the political party from special interest groups elected in the preceding general election; (c) ten per cent of the Fund proportionately to political parties based on the total number of representatives from the political party elected in the preceding general election; and (d) five per cent for the administration expenses of the Fund.
31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?	Code Intra-party institution Ongoing party activities Other Source Section 26 Political Parties Fund; Purposes of the Fund; (a) promoting the representation in Parliament and in the county assemblies of women, persons with disabilities, youth, ethnic and other minorities and marginalised communities; (b) promoting active participation by individual citizens in political life; (c) covering the election expenses of the political party and the broadcasting of the policies of the political party; (d) the organisation by the political party of civic education in democracy and other electoral processes; (e) bringing the political party’s influence to bear on the shaping of public opinion; and (f) administrative and staff expenses of the political party.
32. Are there provisions for free or subsidized access to media for political parties?	Code Yes Comment The ECF Act requires IEBC to develop regulations on use of media in campaigns. However, the regulations have never been passed. Source Election Campaign Finance Act, section 20 20. Media coverage (1) The Commission shall, after consultations with political parties, the officers responsible for the state-owned media enterprises and authorities responsible for the regulation of media in Kenya, set out the limit of media coverage of a candidate, political party or a referendum committee, which shall include— (a) paid-up advertisement; and (b) free broadcasting spots or coverage in the print media. (2) The Commission shall establish mechanisms to monitor media coverage for purposes of campaign as may be necessary to enforce the limits set out under subsection (1). (3) A candidate, political party, referendum committee or a media enterprise which breaches the limits prescribed under this section commits an offence.
33. What criteria determine allocation for free or subsidized access to media for political parties?	Code Other Comment No regulations have been made. Source Election Campaign Finance Act, section 20 20. Media coverage (1) The Commission shall, after consultations with political parties, the officers responsible for the state-owned media enterprises and authorities responsible for the regulation of media in Kenya, set out the limit of media coverage of a candidate, political party or a referendum committee, which shall include— (a) paid-up advertisement; and (b) free broadcasting spots or coverage in the print media. (2) The Commission shall establish mechanisms to monitor media coverage for purposes of campaign as may be necessary to enforce the limits set out under subsection (1). (3) A candidate, political party, referendum committee or a media enterprise which breaches the limits prescribed under this section commits an offence.
34. Are there provisions for free or subsidized access to media for candidates?	Code Not applicable Comment No regulations have been made. Source Election Campaign Finance Act, section 20 20. Media coverage (1) The Commission shall, after consultations with political parties, the officers responsible for the state-owned media enterprises and authorities responsible for the regulation of media in Kenya, set out the limit of media coverage of a candidate, political party or a referendum committee, which shall include— (a) paid-up advertisement; and (b) free broadcasting spots or coverage in the print media. (2) The Commission shall establish mechanisms to monitor media coverage for purposes of campaign as may be necessary to enforce the limits set out under subsection (1). (3) A candidate, political party, referendum committee or a media enterprise which breaches the limits prescribed under this section commits an offence.
35. Are there provisions for any other form of indirect public funding?	Code Yes Comment The ECF Act describes contribution to include indirect contributions including services Source Section 2 Election Campaign Finance Act “Contribution” means monetary and non-monetary contributions including loans, donations, grants, gifts, property, services provided to a candidate or political party, and money spent on behalf of a candidate, political party or referendum committee in paying any expenses incurred directly or indirectly, but does not include volunteer services.
36. Is the provision of direct public funding to political parties tied to gender equality among candidates?	Code Yes Comment The Political Parties Act 2011 states that a political party shall not be entitled to receive funding from the Fund if more than two-thirds of its registered office bearers are of the same gender Source Political Parties Act, 2022 Section 25(2) Notwithstanding subsection (1), a political party shall not be entitled to receive funding from the Fund under subsection (1) if— (a) more than two-thirds of its registered office bearers are of the same gender; (b) the party does not have, in its governing body, representation of special interest groups; Section 26 Political Parties Fund; Purposes of the Fund; (a) promoting the representation in Parliament and in the county assemblies of women, persons with disabilities, youth, ethnic and other minorities and marginalised communities;
37. Are there provisions for other financial advantages to encourage gender equality in political parties?	Code Yes, funds earmarked for gender activities Comment Section 26 of the Political Parties Act 2011 states that moneys allocated to a registered political party from the Fund shall be used for purposes compatible with democracy including promoting the representation in Parliament and in the county assemblies of women, persons with disabilities, youth, ethnic and other minorities and marginalised communities Source Political Parties Act, Section 25. Distribution of the Fund (1) The Fund shall be distributed as follows— (b) fifteen per cent of the Fund proportionately to political parties based on the number of candidates of the political party from special interest groups elected in the preceding general election.

Question	Value
38. Is there a ban on vote buying?	Code Yes Source Section 10, Elections Offences Act 10. Every person shall be guilty of the offence of bribery who— (a) directly or indirectly, by himself or by any other person on his behalf, gives, lends, or agrees to give or lend, or offers, promises, or promises to procure or to endeavour to procure, any money or valuable consideration to or for any elector or voter, or to or for any person on behalf of any elector or voter or to or for any other person, in order to induce any elector or voter to give or refrain from giving his vote, whether to a particular candidate or not, or corruptly does any such act as aforesaid on account of such elector or voter having given or refrained from giving his vote at any election, whether to a particular candidate or not.
39. Are there limits on the amount a political party can spend?	Code Yes Comment The Constitution of Kenya and the Election Campaign Finance Act envisage spending limits and require the EMB to develop expenditure ceilings that require parliament approval. However, thus far, parliament has been rejecting the proposed limits. Source Constitution of Kenya, Art 88(4)(i) The Commission is responsible for conducting or supervising referenda and elections to any elective body or office established by this Constitution, and any other elections as prescribed by an Act of Parliament and, in particular, for—(i) the regulation of the amount of money that may be spent by or on behalf of a candidate or party in respect of any election. Election Campaign Finance Act, Section 3 3. Functions of the Commission (1) Pursuant to Article 88(4)(i) of the Constitution and section 4(i) of the Independent Electoral and Boundaries Commission Act, the Commission shall be responsible for the regulation and administration of campaign financing under this Act and shall— (a) keep a register of authorised persons under this Act; (b) supervise candidates, political parties, referendum committees and authorised persons in relation to campaign expenses; (c) set spending limits and enforce compliance with such limits; (d) set limits and verify sources of contributions to a candidate, a political party or a referendum committee.
40. If there are limits on the amount a political party can spend, what is the limit?	Code Not applicable Comment The Constitution of Kenya and the Election Campaign Finance Act envisage spending limits and require the EMB to develop expenditure ceilings that require parliament approval. However, thus far, parliament has been rejecting the proposed limits. Source Constitution of Kenya, Art 88(4)(i) The Commission is responsible for conducting or supervising referenda and elections to any elective body or office established by this Constitution, and any other elections as prescribed by an Act of Parliament and, in particular, for—(i) the regulation of the amount of money that may be spent by or on behalf of a candidate or party in respect of any election. Election Campaign Finance Act, Section 3 3. Functions of the Commission (1) Pursuant to Article 88(4)(i) of the Constitution and section 4(i) of the Independent Electoral and Boundaries Commission Act, the Commission shall be responsible for the regulation and administration of campaign financing under this Act and shall— (a) keep a register of authorised persons under this Act; (b) supervise candidates, political parties, referendum committees and authorised persons in relation to campaign expenses; (c) set spending limits and enforce compliance with such limits; (d) set limits and verify sources of contributions to a candidate, a political party or a referendum committee.
41. Are there limits on the amount a candidate can spend?	Code Yes Comment The Constitution of Kenya and the Election Campaign Finance Act envisage spending limits and require the EMB to develop expenditure ceilings that require parliament approval. However, thus far, parliament has been rejecting the proposed limits. Source Constitution of Kenya, Art 88(4)(i) The Commission is responsible for conducting or supervising referenda and elections to any elective body or office established by this Constitution, and any other elections as prescribed by an Act of Parliament and, in particular, for—(i) the regulation of the amount of money that may be spent by or on behalf of a candidate or party in respect of any election. Election Campaign Finance Act, Section 3 3. Functions of the Commission (1) Pursuant to Article 88(4)(i) of the Constitution and section 4(i) of the Independent Electoral and Boundaries Commission Act, the Commission shall be responsible for the regulation and administration of campaign financing under this Act and shall— (a) keep a register of authorised persons under this Act; (b) supervise candidates, political parties, referendum committees and authorised persons in relation to campaign expenses; (c) set spending limits and enforce compliance with such limits; (d) set limits and verify sources of contributions to a candidate, a political party or a referendum committee.
42. If there are limits on the amount a candidate can spend, what is the limit?	Code Not applicable Comment The Constitution of Kenya and the Election Campaign Finance Act envisage spending limits and require the EMB to develop expenditure ceilings that require parliament approval. However, thus far, parliament has been rejecting the proposed limits. Source Constitution of Kenya, Art 88(4)(i) The Commission is responsible for conducting or supervising referenda and elections to any elective body or office established by this Constitution, and any other elections as prescribed by an Act of Parliament and, in particular, for— (i) the regulation of the amount of money that may be spent by or on behalf of a candidate or party in respect of any election. Election Campaign Finance Act, Section 3 3. Functions of the Commission (1) Pursuant to Article 88(4)(i) of the Constitution and section 4(i) of the Independent Electoral and Boundaries Commission Act, the Commission shall be responsible for the regulation and administration of campaign financing under this Act and shall— (a) keep a register of authorised persons under this Act; (b) supervise candidates, political parties, referendum committees and authorised persons in relation to campaign expenses; (c) set spending limits and enforce compliance with such limits; (d) set limits and verify sources of contributions to a candidate, a political party or a referendum committee.
43. Are there limits on the amount that third parties can spend on election campaign activities?	Code Yes, spending limit exists Comment The Constitution of Kenya and the Election Campaign Finance Act envisage spending limits and require the EMB to develop expenditure ceilings that require parliament approval. However, thus far, parliament has been rejecting the proposed limits. Source Constitution of Kenya, Art 88(4)(i) The Commission is responsible for conducting or supervising referenda and elections to any elective body or office established by this Constitution, and any other elections as prescribed by an Act of Parliament and, in particular, for— (i) the regulation of the amount of money that may be spent by or on behalf of a candidate or party in respect of any election. Election Campaign Finance Act, Section 3 3. Functions of the Commission (1) Pursuant to Article 88(4)(i) of the Constitution and section 4(i) of the Independent Electoral and Boundaries Commission Act, the Commission shall be responsible for the regulation and administration of campaign financing under this Act and shall— (a) keep a register of authorised persons under this Act; (b) supervise candidates, political parties, referendum committees and authorised persons in relation to campaign expenses; (c) set spending limits and enforce compliance with such limits; (d) set limits and verify sources of contributions to a candidate, a political party or a referendum committee.
44. Are there limits on traditional media advertising spending in relation to election campaigns?	Code Yes, for candidates Yes, for third parties Yes, for political parties Comment The Election Campaign Finance Act envisages spending limits and requires the EMB to develop expenditure ceilings that require parliament approval. However, thus far, parliament has been rejecting the proposed limits. Source Election Campaign Finance Act, section 12 12. Limits to contributions (1) The Commission shall, at least twelve months before a general election, by notice in the Gazette, prescribing limits on— (c) paid-up media coverage; Election Campaign Finance Act, section 20 20. Media coverage (1) The Commission shall, after consultations with political parties, the officers responsible for the state-owned media enterprises and authorities responsible for the regulation of media in Kenya, set out the limit of media coverage of a candidate, political party or a referendum committee, which shall include— (a) paid-up advertisement; and (b) free broadcasting spots or coverage in the print media.
45. Are there limits on online media advertising spending in relation to election campaigns?	Code No
46. Do any other restrictions on online media advertisement (beyond limits) exist?	Code No

Question	Value
47. Do political parties have to report regularly on their finances?	Code Yes Source Political Parties Act, Section 17 Records of political party (1) A political party shall maintain at its head office and at each of its county office in the prescribed form, an accurate and authentic record of— (d) particulars of any contribution, donation or pledge of a contribution or donation, whether in cash or in kind, made by the founding members of the political party; (e) estimates of the expenditure of the political party in accordance with the laws relating to public finance management; (f) particulars of any property that belongs to the political party and the time and mode of acquisition of the property; (g) the latest audited books of accounts of the political party which shall be in accordance with the principles of accounting having regard to the purpose of this Act, showing— (i) the sources of the funds of the political party and names, addresses and such other contact details as the Registrar may require of any persons who have contributed thereto; (ii) membership dues paid; (iii) donations in cash or in kind; (iv) indirect contributions to the party and all receipts and disbursements, including income and expenditure transactions of the political party; (v) all the financial transactions and records of assets and liabilities of the political party.
48. Do political parties have to report on their election campaign finances?	Code Yes Source Section 26 Election Campaign Finance Act 26. Records (1) For purposes of financial accountability under this Act, a candidate, a political party, a referendum committee or an organization registered to campaign in support of a candidate, a political party or a referendum committee shall keep records of— (a) funds received for campaign expenses indicating the amount and the nature of funds received; (b) names, postal, physical and electronic addresses of contributors; (c) funds spent for nomination expenditure and campaign expenditure, as the case may be; and (d) in case of an organization registered to campaign in support of a candidate, a political party or a referendum committee, the name of the candidate, the political party or the referendum committee that the organization supported.
49. Do candidates have to report on their election campaign finances?	Code Yes Source Section 26 Election Campaign Finance Act 26. Records (1) For purposes of financial accountability under this Act, a candidate, a political party, a referendum committee or an organization registered to campaign in support of a candidate, a political party or a referendum committee shall keep records of— (a) funds received for campaign expenses indicating the amount and the nature of funds received; (b) names, postal, physical and electronic addresses of contributors; (c) funds spent for nomination expenditure and campaign expenditure, as the case may be; and (d) in case of an organization registered to campaign in support of a candidate, a political party or a referendum committee, the name of the candidate, the political party or the referendum committee that the organization supported.
50. Do third parties have to report on election campaign finances?	Code Yes Source Section 15(4) Election Campaign Finance Act (4) An organisation which campaigns in support of a candidate or a political party contesting in an election or a referendum committee shall, within one month after the election, submit its final report to the respective authorised person.
51. Is information in reports from political parties and/or candidates to be made public?	Code No
52. Must reports from political parties and/or candidates reveal the identity of donors?	Code Yes Source Section 26 Election Campaign Finance Act 26. Records (1) For purposes of financial accountability under this Act, a candidate, a political party, a referendum committee or an organization registered to campaign in support of a candidate, a political party or a referendum committee shall keep records of— (a) funds received for campaign expenses indicating the amount and the nature of funds received; (b) names, postal, physical and electronic addresses of contributors; (d) in case of an organization registered to campaign in support of a candidate, a political party or a referendum committee, the name of the candidate, the political party or the referendum committee that the organization supported.
53. Must reports from political parties and/or candidates include information on itemized income?	Code Yes Source Section 26 Election Campaign Finance Act 26. Records (1) For purposes of financial accountability under this Act, a candidate, a political party, a referendum committee or an organization registered to campaign in support of a candidate, a political party or a referendum committee shall keep records of— (a) funds received for campaign expenses indicating the amount and the nature of funds received; (b) names, postal, physical and electronic addresses of contributors; (c) funds spent for nomination expenditure and campaign expenditure, as the case may be; and (d) in case of an organization registered to campaign in support of a candidate, a political party or a referendum committee, the name of the candidate, the political party or the referendum committee that the organization supported."
54. Must reports from political parties and/or candidates include information on itemized spending?	Code Yes Comment Section 26 Election Campaign Finance Act 26. Records (1) For purposes of financial accountability under this Act, a candidate, a political party, a referendum committee or an organization registered to campaign in support of a candidate, a political party or a referendum committee shall keep records of— (c) funds spent for nomination expenditure and campaign expenditure, as the case may be; and (d) in case of an organization registered to campaign in support of a candidate, a political party or a referendum committee, the name of the candidate, the political party or the referendum committee that the organization supported."
55. Which institution(s) receives financial reports from political parties and/or candidates?	Code EMB Source Section 10 Election Campaign Finance Act 10. Submission of expenditure reports (1) A party candidate shall submit to the political party of that candidate and to the Commission— (a) a preliminary nomination expenditure report, within twenty-one days of the political party nomination; and (b) the final expenditure report within, three months after elections. (2) A political party shall within three months after the elections submit a final expenditure report to the Commission. (3) An independent candidate shall within three months after the election, submit the final expenditure report to the Commission. (4) A referendum committee shall, within three months after the referendum submit the final expenditure report to the Commission. (5) The expenditure reports submitted under subsections (1)(b), (2), (3), and (4) shall include records showing all transactions and income and expenditure statement.
56. Which institution(s) is responsible for examining financial reports and/or investigating violations?	Code EMB Auditing agency Source Election Campaign Finance Act, Section 27 27. Audit of accounts The Auditor-General may, on the request of the Commission, audit the accounts relating to the campaign expenses of a candidate, a political party or a referendum committee.
57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?	Code Impose sanctions Carry out investigation Request additional information from potential violator Source Election Campaign Finance Act Section 21 (4) In determining a complaint, and subject to section 4, the Commission shall have the powers to— (a) request for the attendance of any person believed to have information related to the complaint; (b) call for any information believed to be relevant in the determination of the complaint."
58. What sanctions are provided for political finance infractions?	Code Fines Other Comment prohibit a candidate from campaigning for a specific period; prohibit media coverage; disqualification from contesting that election; Issuance of a warning; Source Election Campaign Finance Act, s 21 (5) Where the Commission makes a finding that there is a breach of a provision of this Act, the Commission may make any of the following orders— (a) order the rectification of any record; (b) issue a formal warning; (c) impose a fine as may be specified under the regulations; (d) prohibit the errant candidate, political party or referendum committee from campaigning for a specified period or within a specified area; (e) prohibit media coverage of the errant candidate, political party or referendum committee within a specified period; (f) disqualify the errant candidate, political party or referendum committee from contesting in that election or referendum, as the case may be."

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