48. Do political parties have to report on their election campaign finances?

"A candidate, an agent of the candidate or a registered political party, as the case may be, who recieves any funds or incurs any expenditure in connection with an election, shall prepare seprarately and deliver to the Electoral Commission, during a electioneering period, monthly statements of funds received or expenditure incurred, giving the details of the number of persons and the amount of funds received and the expenditure incurred.

Without prejudice to susbsection (1), A candidate, an agent of the candidate or a registered political party, as the case may be, who recieves any funds or incurs any expenditure in connection with an election shall, within 45 days after the day on which the result of the election is declared under section 38, prepare a consolidated statement of the funds received and the expenses incurred, during the electioneering period, by the candidate, agent of the candidate or the political party, as the case may be.

Within 60 days after the day on which the result of an election is declared under section 38, the candidate, the agent of the candidate or the registered political party, as the case may be, shall deliver to the Electoral Commission a statement prepared under subsection (2) certified as a true statement by the candidate,
agent of the candidate or the registered political party, as the case may be."

(Section 94(1,2&3), Elections Act, Cap 68A as modified and completed by Act 27 of 2014).