A registered political party must submit annualy to the Electoral Commission of Namibia a declaration of assets and liabilities, which must, among others, state the sources of funds and other assets of the party. Every registered political party must also maintain at its head office an accurate and permanently maintained record consisting of any contribution, donation or pledge of contributions or donations, whether in cash or in kind made to the political party; a statement of its accounts, showing the sources of its funds and the name of every person who has contributed to the funds, including contributions by persons who are not citizens of Namibia, membership dues paid, donations in cash or in kind; and all the financial transactions of the political party which are conducted through, by or with the head or national office of the political party. And a registered political party must cause its financial accounts to be audited once per year, but not later than six months after the end of its financial year, by an auditor. lodge with the Commission a copy of the audited accounts referred to in subsection (3) within six months from the end of its financial year; and (b) publish or cause an abridged version of the accounts to be published in at least two daily newspapers circulating throughout Namibia. The Electoral Act also states, that once every year, the political parties, organisations, members and persons referred to in subsection (1) must in the prescribed manner submit to the Commission details regarding all donations received by such entities or persons (Sections 139-141 of the Electoral Act 5 of 2014).
Sections 139-140, Electoral Act 5 of 2014.