49. Do candidates have to report on their election campaign finances?
Sierra Leone
21. Declaration of assets etc in relation to election.
(1) Every political party shall within twenty-one days after the notification of the holding of a public election which it intends to contest, submit to the Commission a statement in such form as the Commission may prescribe, of its assets and liabilities.
(2) Every political party shall within sixty days after the declaration of the results of a public election in which it has participated submit to the Commission a detailed statement, in such form as the Commission may prescribe, of all expenditure incurred either by the party or a candidate put up or supported by that political party specifying the manner in which the expenditure was incurred.
(3) A statement required to be submitted under this section shall be supported by a statutory declaration made by the general or national secretary of the political party and the national treasurer of that party.
(4) Subsections (2) and (3) shall, with the necessary modifications, apply to any person standing as an independent candidate in a public election .
The Political Parties Act, 2002, available at http://www.parliament.gov.sl/dnn5/LinkClick.aspx?fileticket=x0uhWM-1OMU%3D&tabid=79&mid=635 accessed February 2018.
Independent candidates only (for partisan candidates information about their finances should be included in reports by their political parties)