PART IV-CONDUCT OF POLITICAL PARTIES
19.Funding of political parties.
19. (1) The source of funds of a political party shall be limited to contributions or donations, whether in cash or in kind, of persons who are entitled to be registered as voters in Sierra Leone.
20. Deciaration of assets accounts and audit of political parties.
(1) Every political party shall within such time after the issue to it of a final certificate of registration under section 12 as the Commission may direct in writing submit to the Commission a written declaration giving details of all its assets and expenditure, including all contributions, donations or pledges of contributions or donations, whether in cash or in kind, made or to be made to the initial assets of the party by its founding members in respect of the first year of its existence.
(2) A declaration submitted to the Commission under subsection (1) shall state the sources of all funds and other assets of the political party and the particulars of the person or firm appointed by the political party as its auditor.
(3) An auditor for the purposes of subsection (2) shall be(a) in the case of an individual, a member of the Chartered Institute of Accountants of Sierra Leone, not being a member of the political party; or (b) in the case of a company or firm, under the supervision of a member of the Institute referred to in paragraph (a).
(4) There shall be submitted by every political party to the Commission within three months after the end of every-year a declaration of its income, assets and liabilities together with its audited accounts.
(5) The declaration made under subsection (1) and subsection (4) shall be supported by the national treasurer and the national or general secretary of the political party.
(6) The Commission shall, within thirty days after receipt of the declaration required by subsection (1) or subsection (4), publish it by Government Notice.
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.