50. Do third parties have to report on election campaign finances?

Mauritius
Answer
Third parties are banned from participating in campaigns
Source
"No expenditure shall be incurred in respect of the candidate of any person at any election except by the candidate, his agent, or a person authorised in writing by the agent."
(Article 52, The Representation of the People Act n°1958, Act 14/1958, last amended by Act n° 23/2005).