49. Do candidates have to report on their election campaign finances?

Source: Artículo 209, 240, 241, Código Electoral de Panamá, 2022. Article 209, 240, 241, Electoral Code of the Republic of Panama, 2022.

(ES)
Artículo 209. La entrega del financiamiento preelectoral a los candidatos por libre postulación se hará como sigue:
[...]
2. Rendición de cuentas: Los candidatos en circunscripciones de más de diez mil electores, incluidos los candidatos presidenciales, quedan obligados a sustentar al Tribunal Electoral, dentro del plazo de los quince días calendario siguientes a la fecha de las elecciones, el uso del dinero que hayan recibido, mediante un informe suscrito, bajo la gravedad de juramento, y certificado por un contador público autorizado; y además, en el caso de los candidatos presidenciales, el informe debe ser suscrito por el tesorero de campaña. Este informe queda sujeto a la auditoría del Tribunal Electoral. Las sumas no utilizadas serán devueltas al Tribunal Electoral en el mismo plazo. De no cumplir con el plazo anterior, se le concederán hasta quince días calendario adicionales para su cumplimiento.

Artículo 240. Todos los precandidatos y candidatos en circunscripciones menores de diez mil electores deben entregar un informe de ingresos y gastos, suscrito mediante declaración jurada por el precandidato o candidato [...]..

Artículo 241. En circunscripciones mayores de diez mil electores, el informe será suscrito mediante declaración jurada, firmada por el precandidato o candidato, y el contador público autorizado, registrado ante el Tribunal Electoral. En el caso de los precandidatos y candidatos presidenciales, el informe de ingresos y gastos será firmado por el tesorero y un contador público autorizado [...]..

(EN)
Article 209. The delivery of pre-electoral financing to candidates by independent nomination will be made as follows:
[...]
2. Accountability: Candidates in constituencies with more than ten thousand voters, including presidential candidates, are obliged to justify to the Electoral Tribunal, within a period of fifteen calendar days following the date of the elections, the use of the money they have received, by means of a report signed under oath and certified by an authorized public accountant; and in addition, in the case of presidential candidates, the report must be signed by the campaign treasurer. This report is subject to audit by the Electoral Tribunal. Unused sums shall be returned to the Electoral Tribunal within the same period. Failure to comply with the above deadline will result in an additional fifteen calendar days for compliance.

Article 240. All pre-candidates and candidates in constituencies with less than ten thousand voters must submit a report of income and expenses, signed under oath by the pre-candidate or candidate.

Article 241. In constituencies with more than ten thousand voters, the report shall be signed under oath by the pre-candidate or candidate, and the authorized public accountant, registered with the Electoral Tribunal. In the case of pre-candidates and presidential candidates, the report of income and expenses shall be signed by the treasurer and an authorized public accountant.

Available at: https://www.gacetaoficial.gob.pa/pdfTemp/29482_A/GacetaNo_29482a_20220222.pdf

-All candidates must submit a sworn report of their campaign finances. The requirements vary by constituency size; for those over 10,000 voters, the report must also be certified by an authorized public accountant. Presidential candidates also require the signature of a campaign treasurer.

-The requirements vary by constituency size: for those in constituencies with over 10,000 voters, the report must also be certified by an authorized public accountant. Presidential candidates also require the signature of a campaign treasurer.