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

Source: 

Section 6, Regulation of Election Expenditure Act No. 3 of 2023

6. (1) Every recognized political party, independent group and candidate at an election conducted under any law specified in section 2 shall within twenty-one days of the date of publication of the result of such election, submit to the respective authority specified in subsection (3) -
(a) a return of all donations or contributions accepted or received by such recognized political party, an independent group or candidate on behalf of such recognized political party, independent group or candidate; and
(b) a return of all expenses incurred by such recognized political party, independent group or candidate on behalf of such recognized political party, independent group or candidate, for promoting or procuring the election of such recognized political party, independent group or candidate.

https://www.parliament.lk/uploads/acts/gbills/english/6287.pdf