"Every political party or organisation shall maintain at its national head office, an accurate and permanent record consisting if the following-
a) any contribution, donation or pledge of contribution or donation whether in cash or in kind made by the founders or promoters of the political party or organisation;
b) a statement of its accounts, showing the sources of its funds and the name of any person who has contributed to the funds including contributions by persons who are not citizens of Uganda, membership dues paid, donations in cash or in kind and all the financial transactions of the political party or organisation which are conducted through, by or with the head or national office of the political party or organisation;
c) any property that belongs to the political party or organisation and the time and mode of acquisition of the property; and
d) such other particulars as the Electoral Commission may reasonably require with respect to the foregoing.
(2) the record maintained under subsection (1) shall be accessible to any member of the political party or organisation.
(3) the accounts of every political party or organisation shall be audited once in every year but not later than six months after its financial year by an auditor from a recognized professional body.
(4) a copy of the audited accounts referred to in subsection (3) shall be filed by the political party or organisation with the Electoral Commission within six months from the end of the financial year."
(Section 12, the Political Parties and Organisations Act, 2005).