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Political Finance Database

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Malawi

2016

2018

2019

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 No Comment There are no provisions banning political parties or candidates from receiving donations from any private entity, domestic or foreign. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
2. Is there a ban on donations from foreign interests to candidates?	Code No Comment There are no provisions banning political parties or candidates from receiving donations from any private entity, domestic or foreign. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
3. Is there a ban on corporate donations to political parties?	Code No Comment There are no provisions banning political parties or candidates from receiving donations from any private entity, domestic or foreign. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
4. Is there a ban on corporate donations to candidates?	Code No Comment There are no provisions banning political parties or candidates from receiving donations from any private entity, domestic or foreign. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
5. Is there a ban on donations from Trade Unions to political parties?	Code No Comment There are no provisions banning political parties or candidates from receiving donations from any private entity, domestic or foreign. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
6. Is there a ban on donations from Trade Unions to candidates?	Code No Comment There are no provisions banning political parties or candidates from receiving donations from any private entity, domestic or foreign. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
7. Is there a ban on anonymous donations to political parties?	Code Yes, above certain threshold Comment Donations above MK1,000,000 (approx. $1000) from individuals and above Mk2,000,000 (approx. $2000) have to be declared to the registrar of political parties within 90 days after they are given to a party. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
8. Is there a ban on anonymous donations to candidates?	Code Yes, above certain threshold Comment Donations above MK1,000,000 (approx. $1000) from individuals and above Mk2,000,000 (approx. $2000) have to be declared to the registrar of political parties within 90 days after they are given to a party. Importantly, there are no clear provisions for candidates to report this after their campaign period. However, considering electoral laws are predominantly similar for both candidates and political parties, the assumption is that this provision also applies to candidates. Especially, when they are requested to produce financial reports for their campaigns. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
9. Is there a ban on donations from corporations with government contracts to political parties?	Code No Comment There is no provision banning private entities with government contracts from donating to political parties, as long as they are not a government agency or parastatal. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. (3) A political party shall net be eligible to receive donations from state owned corporations. Section 27, Political Parties Act, 2018
10. Is there a ban on donations from corporations with government contracts to candidates?	Code No Comment There is no provision banning private entities with government contracts from donating to candidates, as long as they are not government agency or parastatal. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. (3) A political party shall net be eligible to receive donations from state owned corporations. Section 27, Political Parties Act, 2018.
11. Is there a ban on donations from corporations with partial government ownership to political parties?	Code Yes Comment No corporation or agency with any government ownership is allowed to donate to any political party or use its resources to advance a political party or candidate's manifesto unless otherwise provided in the electoral laws. Source (3) A political party shall net be eligible to receive donations from state owned corporations, Section 27, Political Parties Act, 2018, 60. (1) A political party or candidate shall not receive any contribution or donation, in cash or in kind, from the State, any organ of the State or agency of the State. Section 60, Presidential, Parliamentary and Local Government Elections Act, 2022.
12. Is there a ban on donations from corporations with partial government ownership to candidates?	Code Yes Comment No corporation or agency with any government ownership is allowed to donate to any political party or use its resources to advance a political party or candidate's manifesto unless otherwise provided in the electoral laws. Source (3) A political party shall net be eligible to receive donations from state owned corporations, Section 27, Political Parties Act, 2018, 60. (1) A political party or candidate shall not receive any contribution or donation, in cash or in kind, from the State, any organ of the State or agency of the State. Section 60, Presidential, Parliamentary and Local Government Elections Act, 2022.
13. Is there a ban on the use of state resources in favour or against a political party or candidate?	Code Yes Comment No corporation or agency with any government ownership is allowed to donate to any political party or use its resources to advance a political party or candidate's manifesto unless otherwise provided in the electoral laws. Source (1) Except as authorized under this Act or any other written law, a political party, a candidate or any other person shall not use public resources for the purpose of election campaign. Section 61, Presidential, Parliamentary and Local Government Elections Act, 2022.
14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?	Code No Comment There are no provisions on limits of the amount of donations from organizations, corporates, foreign entities or individuals made to a party or candidate. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018.
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 Not applicable
16. Is there a limit on the amount a donor can contribute to a political party during an election?	Code No Comment There are no provisions on limits of the amount of donations from organizations, corporates, foreign entities or individuals made to a party or candidate. Source Subject to the Political Parties Act, a political party or candidate may, for the purpose of financing an election campaign, appeal for and receive contributions from any individual or entity within or outside Malawi. Section 59, Presidential, Parliamentary and Local Government Elections Act, 2022.
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 Not applicable
18. Is there a limit on the amount a donor can contribute to a candidate?	Code No Comment There are no provisions on limits of the amount of donations from organizations, corporates, foreign entities or individuals made to a party or candidate. Source Subject to the Political Parties Act, a political party or candidate may, for the purpose of financing an election campaign, appeal for and receive contributions from any individual or entity within or outside Malawi. Section 59, Presidential, Parliamentary and Local Government Elections Act, 2022.
19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?	Code Not applicable
20. Is there a limit on the amount a candidate can contribute to their own election campaign?	Code No Comment There are no provisions on limits of the amount of donations from organizations, corporates, foreign entities or individuals made to a party or candidate. Source Subject to the Political Parties Act, a political party or candidate may, for the purpose of financing an election campaign, appeal for and receive contributions from any individual or entity within or outside Malawi. Section 59, Presidential, Parliamentary and Local Government Elections Act, 2022.
21. Is there a limit on in-kind donations to political parties?	Code No Comment There are no provisions on limits of the quantity of donations from organizations, corporates, foreign entities or individuals made to a party or candidate. Importantly, in-kind donations are not considered as monetary donations but sometimes, for the purposes of financial reporting, they are given a monetary value while sometimes depending on the type of donation they are listed as assets of the party. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018. Subject to the Political Parties Act, a political party or candidate may, for the purpose of financing an election campaign, appeal for and receive contributions from any individual or entity within or outside Malawi. Section 59, Presidential, Parliamentary and Local Government Elections Act, 2022.
22. Is there a limit on in-kind donations to candidates?	Code No Comment There are no provisions on limits of the quantity of donations from organizations, corporates, foreign entities or individuals made to a party or candidate. Importantly, in-kind donations are not considered as monetary donations but sometimes, for the purposes of financial reporting, they are given a monetary value while sometimes depending on the type of donation they are listed as assets of the party. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27, Political Parties Act, 2018. Subject to the Political Parties Act, a political party or candidate may, for the purpose of financing an election campaign, appeal for and receive contributions from any individual or entity within or outside Malawi. Section 59, Presidential, Parliamentary and Local Government Elections Act, 2022.
23. Is there a ban on political parties engaging in commercial activities?	Code No Comment All political parties can engage in any legal commercial activity to generate funds for running their party. Source (4) A political party may perform any lawful activities for the purpose of raising funds for the party. Section 27, Political Parties Act (No. 1 of 2018).
24. Is there a ban on political parties taking loans in relation to election campaigns?	Code No Comment There are no restrictions on any legal sources of income for campaigning by political parties or candidates. Source Subject to the Political Parties Act, a political party or candidate may, for the purpose of financing an election campaign, appeal for and receive contributions from any individual or entity within or outside Malawi. Section 59, Presidential, Parliamentary and Local Government Elections Act, 2022.
25. Is there a ban on candidates taking loans in relation to election campaigns?	Code No Comment There are no restrictions on any legal sources of income for campaigning by political parties or candidates. Source Subject to the Political Parties Act, a political party or candidate may, for the purpose of financing an election campaign, appeal for and receive contributions from any individual or entity within or outside Malawi. Section 59, Presidential, Parliamentary and Local Government Elections Act, 2022.
26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?	Code No Comment At present, there are no such bans.
27. Are there provisions requiring donations to go through the banking system?	Code Yes Comment Every political party is required to have two separate bank accounts, one for public funding and another for private funding, through which all monetary donations to the political party must go through. Source A political party shall ensure that all donations received by the party under section 27 in the form of money are deposited into a separate bank account held in the name of the political party. Section 28, Political Parties Act (No. 1 of 2018).

Question	Value
28. Are there provisions for direct public funding to political parties?	Code Yes, regularly Comment The government provides funds to political parties that have members of parliament and meet the requirement for state funding to ensure that the parties continue to represent the citizens who elected them to the parliament. Source (1) A political party which has secured more than one-tenth of the national vote in parliamentary elections shall be entitled to be provided with funds by the State to ensure that, during the life of any Parliament, the party has sufficient funds to continue to represent its constituency. (2) The provision of funds to political parties by the State shall be made quarterly. Section 21, Political Parties Act (No. 1 of 2018).
29. What are the eligibility criteria for political parties to receive public funding?	Code Representation in elected body Share of votes in previous election Share of seats in previous election Comment Every party receives equal state funding as long as the party meets the 10% representation requirement in the parliament. Source (1) A political party which has secured more than one-tenth of the national vote in parliamentary elections shall be entitled to be provided with funds by the State to ensure that, during the life of any Parliament, the party has sufficient funds to continue to represent its constituency. Section 21, Political Parties Act (No. 1 of 2018).
30. What is the allocation calculation for political parties to receive public funding?	Code Equal Comment Every party receives equal state funding as long as the party meets the 10% representation requirement in the parliament. Source (1) A political party which has secured more than one-tenth of the national vote in parliamentary elections shall be entitled to be provided with funds by the State to ensure that, during the life of any Parliament, the party has sufficient funds to continue to represent its constituency. Section 21, Political Parties Act (No. 1 of 2018).
31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?	Code Campaign spending Intra-party institution Research and policy initiatives Ongoing party activities Comment As per the provision, the money given to the political party by the state can be spent on any of the ear marked activities in any percentage as decided by the party. Source (1) A political party shall use funds received from the State for any of the following purposes— (a) promoting the representation of the party in Parliament; (b) promoting active participation of individual citizens in political life; (c) covering of the election expenses of a political party and the broadcasting of the policies of the political party; (d) the organization by the party of civic education in democracy and other political processes; and (e) administrative and staff expenses of the party. (2) The funds received from the State shall not be used for personal gain. Section 22, Political Parties Act (No. 1 of 2018).
32. Are there provisions for free or subsidized access to media for political parties?	Code Yes Comment All political parties and candidates are designated free air time on national/public broadcasting station for news coverage and manifesto reporting. Source (1) A political party or a candidate has a right to have the substance of its, his or her campaign message reported on television and radio news broadcasts of a public broadcaster: Provided that in the case of news broadcasts— (a) the content of the news shall be professionally determined by the public broadcaster; (b) the public broadcaster shall maintain neutrality in the manner of reporting the campaign messages and generally in its commentaries; (c) the Commission shall monitor the news broadcasts and ensure equal coverage of political parties and independent candidates; and (d) a political party or candidate shall not be entitled to make commercial advertisement for its, his or her campaign. Section 57, Presidential, Parliamentary and Local Government Elections Act, 2022.
33. What criteria determine allocation for free or subsidized access to media for political parties?	Code Equal Comment All political parties and candidates are assigned equal coverage opportunities to ensure fairness in advancing every party or candidates' manifestos to the general public. Source (2) The Commission shall, by arrangement with a public broadcaster, allocate equal time to every political party and independent candidate to disseminate campaign messages. Section 57, Presidential, Parliamentary and Local Government Elections Act, 2022.
34. Are there provisions for free or subsidized access to media for candidates?	Code Yes Comment All political parties and candidates are designated free air time on national/public broadcasting station for news coverage and manifesto reporting. Source (1) A political party or a candidate has a right to have the substance of its, his or her campaign message reported on television and radio news broadcasts of a public broadcaster: Provided that in the case of news broadcasts— (a) the content of the news shall be professionally determined by the public broadcaster; (b) the public broadcaster shall maintain neutrality in the manner of reporting the campaign messages and generally in its commentaries; (c) the Commission shall monitor the news broadcasts and ensure equal coverage of political parties and independent candidates; and (d) a political party or candidate shall not be entitled to make commercial advertisement for its, his or her campaign. Section 57, Presidential, Parliamentary and Local Government Elections Act, 2022.
35. Are there provisions for any other form of indirect public funding?	Code No Comment There is no provision for any other form of funding from the state to any candidate or political party in any of the legislations about managing a party or campaigning for an election by a political party or candidate. Source Presidential, Parliamentary and Local Government Elections Act, 2022. Political Parties Act, 2018.
36. Is the provision of direct public funding to political parties tied to gender equality among candidates?	Code No Comment The only condition for public funding to political parties is a requirement of 10% representation in the parliament by a registered party. Besides this, there are no any other qualifications required for a party to get state funding. Source (1) A political party which has secured more than one-tenth of the national vote in parliamentary elections shall be entitled to be provided with funds by the State to ensure that, during the life of any Parliament, the party has sufficient funds to continue to represent its constituency. Section 21, Political Parties Act (No. 1 of 2018).
37. Are there provisions for other financial advantages to encourage gender equality in political parties?	Code No Comment Currently, the laws of Malawi regulating political parties lack provisions on gender parity as a requirement for public funding.

Question	Value
38. Is there a ban on vote buying?	Code Yes Comment There are provisions against vote buying during the campaign period. Source Offences and penalty: A person who— (c) in relation to voting — (viii) uses or threatens violence or uses false information or other fraudulent means to coerce or induce another person to vote for or against a particular candidate or a candidate of a particular political party or to abstain from voting; (ix) being a public officer, uses his or her office to coerce or induce another person to vote for or against a particular political party or candidate or abstain from voting; (x) directly or indirectly, dismisses or threatens to dismiss another person from any employment or other gainful occupation or prevents or threatens to prevent another person from obtaining any employment or other gainful occupation or from continuing in any gainful occupation or applies or threatens to apply any sanction whatsoever to another person in order to induce that other person to vote for, or because that other person voted for, a particular candidate or a candidate of a particular political party or because that other person abstained from voting; Section 115, Presidential, Parliamentary and Local Government Elections Act, 2022.
39. Are there limits on the amount a political party can spend?	Code No Comment There are no provisions limiting political party expenditure whether during election campaigning period or non election campaigning period as long as it is both spent legally and accounted for in the financial reports. Source (1) During the campaign period, a political party or a candidate may publish campaign materials and shall, in any such publication, specify particulars sufficient to identify the political party or candidate. (3) For the purposes of this section, “campaign material” means a manifesto, billboard, pictorial image, poster, t-shirt, cloth, advertisement, or any other material aimed at conveying a campaign message. Section 58, Presidential, Parliamentary and Local Government Elections Act, 2022.
40. If there are limits on the amount a political party can spend, what is the limit?	Code Not applicable
41. Are there limits on the amount a candidate can spend?	Code No Comment There are no provisions limiting candidate's expenditure during election campaigning period as long as it is both spent legally and accounted for in the financial reports. Source (1) During the campaign period, a political party or a candidate may publish campaign materials and shall, in any such publication, specify particulars sufficient to identify the political party or candidate. (3) For the purposes of this section, “campaign material” means a manifesto, billboard, pictorial image, poster, t-shirt, cloth, advertisement, or any other material aimed at conveying a campaign message. Section 58, Presidential, Parliamentary and Local Government Elections Act, 2022.
42. If there are limits on the amount a candidate can spend, what is the limit?	Code Not applicable
43. Are there limits on the amount that third parties can spend on election campaign activities?	Code No Comment There are no provisions for third party involvement in election campaigning for political parties or candidates.
44. Are there limits on traditional media advertising spending in relation to election campaigns?	Code No Comment There are no provisions limiting political party expenditure whether during election campaigning period or non election campaigning period as long as it is both spent legally and accounted for in the financial reports. Source (1) During the campaign period, a political party or a candidate may publish campaign materials and shall, in any such publication, specify particulars sufficient to identify the political party or candidate. (3) For the purposes of this section, “campaign material” means a manifesto, billboard, pictorial image, poster, t-shirt, cloth, advertisement, or any other material aimed at conveying a campaign message. Section 58, Presidential, Parliamentary and Local Government Elections Act, 2022.
45. Are there limits on online media advertising spending in relation to election campaigns?	Code No Comment There are no provisions limiting political party expenditure whether during election campaigning period or non election campaigning period as long as it is both spent legally and accounted for in the financial reports. Source (1) During the campaign period, a political party or a candidate may publish campaign materials and shall, in any such publication, specify particulars sufficient to identify the political party or candidate. (3) For the purposes of this section, “campaign material” means a manifesto, billboard, pictorial image, poster, t-shirt, cloth, advertisement, or any other material aimed at conveying a campaign message. Section 58, Presidential, Parliamentary and Local Government Elections Act, 2022.
46. Do any other restrictions on online media advertisement (beyond limits) exist?	Code No Comment There are no restrictions on any online media advertisement as long as it is within the legal jurisdiction. Source (1) During the campaign period, a political party or a candidate may publish campaign materials and shall, in any such publication, specify particulars sufficient to identify the political party or candidate. (3) For the purposes of this section, “campaign material” means a manifesto, billboard, pictorial image, poster, t-shirt, cloth, advertisement, or any other material aimed at conveying a campaign message. Section 58, Presidential, Parliamentary and Local Government Elections Act, 2022.

Question	Value
47. Do political parties have to report regularly on their finances?	Code Yes Comment Political parties are expected to produce financial reports annually which are to be made available to all their party members and they are expected to declare their assets to the registrar of political parties every five years. Source A political party shall, at least once every year, make available to its members all financial records of the party. Section 31, Political Parties Act, 2018.
48. Do political parties have to report on their election campaign finances?	Code No Comment There is no provision for political parties or candidates to report on their election campaign finance specifically, but they are expected to report on their financial records annually (for political parties). Source A political party shall, at least once every year, make available to its members all financial records of the party. Section 31, Political Parties Act, 2018.
49. Do candidates have to report on their election campaign finances?	Code No Comment There is no provision for political parties or candidates to report on their election campaign finance specifically, but they are expected to make financial reports available if required to report for other reasons. Source A political party shall, at least once every year, make available to its members all financial records of the party. Section 31, Political Parties Act, 2018.
50. Do third parties have to report on election campaign finances?	Code No Comment There is no provision for political parties, candidates or third parties to report on election campaign finance. Source Political Parties Act, 2018. Presidential, Parliamentary and Local Government Elections Act, 2022.
51. Is information in reports from political parties and/or candidates to be made public?	Code Yes Comment Political parties are expected to produce financial reports annually which are to be made available to all their party members. Source A political party shall, at least once every year, make available to its members all financial records of the party. Section 31, Political Parties Act, 2018.
52. Must reports from political parties and/or candidates reveal the identity of donors?	Code Sometimes Comment For donations above MK1,000,000 (approx. $1000) from individuals and above Mk2,000,000 (approx. $2000) have to be declared to the registrar of political parties within 90 days after they are given to a party. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned; (5) A secretary general of a political party shall be personally responsible for declaring to the Registrar the source of any donation that requires disclosure under subsection (2). Section 27 (2,5) Political Parties Act, 2018.
53. Must reports from political parties and/or candidates include information on itemized income?	Code Yes Comment The financial reports submitted by the political party secretaries to the registrar of political parties and the auditor general must include all incomes and expenditures made in the year being reported. Source (2) A political party may, for the purposes of financing its activities, appeal for, and receive donations from, any individual or organization, within or outside Malawi: Provided that the source of every donation, whether in cash or in kind and whether once off or cumulatively, with a monetary value of at least K. 1,000.000 from an individual donor and of at least K2,C00,000 from an organization shall, within ninety days of its receipt, be declared to the Registrar by the political party concerned. Section 27 Political Parties Act, 2018.
54. Must reports from political parties and/or candidates include information on itemized spending?	Code Yes Comment The financial reports submitted by the political party secretaries to the registrar of political parties and the auditor general must include all incomes and expenditures made in the year being reported. Source (1) A political party which receives private funding under this Act shall have the financial records of the party, in respect of the private funding, audited by a certified public accountant. Section 30 Political Parties Act, 2018.
55. Which institution(s) receives financial reports from political parties and/or candidates?	Code Other Auditing agency Comment The registrar of Political parties receives the financial reports and forwards them to the auditor general to examine it and provide a report to responsible bodies. Source (1) A political party which receives funding from the State shall— (a) keep, with a commercial bank in Malawi, a separate bank account into which funds provided to the party by the State shall be deposited; (b) keep proper books and records of accounts in relation to State funds, and shall balance its accounts for that year and produce statements of final accounts within six months after the end of each financial year; and (c) submit the final accounts to the Registrar who shall forward a copy of the accounts to the Auditor General and the Clerk to the National Assembly. Section 23, Political Parties Act, 2018.
56. Which institution(s) is responsible for examining financial reports and/or investigating violations?	Code Other Auditing agency Comment The registrar of Political parties receives the financial reports and forwards them to the auditor general to examine it and provide a report to responsible bodies. Source (2) The Auditor General or an auditor appointed by the Auditor General shall audit the financial records of apolitical party in respect of the State funds which a political party receives pursuant to section 21. Section 23 Political Parties Act, 2018.
57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?	Code Impose sanctions Carry out investigation Comment The registrar of political parties is mandated with the legal duty to investigate political parties' malpractices and impose sanctions accordingly. Source (1) The Registrar shall oversee the overall administration and the implementation of this Act. (2) Without prejudice to the generality of subsection (1), the Registrar shall— (o) register, regulate, monitor and investigate political parties to ensure compliance with this Act. Section 6, Political Parties Act, 2018.
58. What sanctions are provided for political finance infractions?	Code Fines Prison Suspension of public funding Deregistration of party Comment Political parties or party officials who are found to have committed an offense contrary to any electoral laws of the country can be assigned prison time, asked to pay fines or suspension of public funding to the party depending on the gravity of the offence. Source (1) The Secretary to the Treasury may on the recommendation of the registrar, suspend the allocation of funds to a political party if the party has failed to comply with any requirement under this Part. Section 24, Political parties Act, 2018. (6) A secretary general of a political party who— (a) fails to comply with subsection (2); or (b) gives false information in relation to donations received by a political party under subsections (2), commits an offence and shall, upon conviction, be personally liable to a fine equal to the amount of the funds or the value of the assets not declared or in relation to which false information was given, and to imprisonment for two years. Section 27, Political Parties Act, 2018.

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