49. Do candidates have to report on their election campaign finances?
Lesotho
107 (1) 50 days after the publication of the results of general elections, a political party registered with the Commission shall transmit to the Director a return in the prescribed form, containing a statement of all expenses incurred in contesting the elections together with all bills and receipts.
(2) The statement shall contain--
(a) an account of personal expenses, if any, paid by the political party; and
(b) an account of all monies received by the political party or any person on behalf of the political party for the purposes of elections expenses incurred, with a statement of every payment and from whom they were received.
National Assembly Election Act, 2011
For the purpose of Chapter 5 - Election Campaigns, the Act reference to "a political party" includes both political parties and independent candidates.