47. Do political parties have to report regularly on their finances?

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.