55. Which institution(s) receives financial reports from political parties and/or candidates?

23 (I) A political party shall, within 30 days of the end of its financial year, provide to the Registrar the following information in writing--

(a) the sources of its funds stating—

• the amount of money received from its members and supporters: and
• the amount and sources of the donations given to the party:

• the income and expenditure of the political party; and
• the assets and liabilities of the political party.

(2) An independent candidate for election to Parliament shall, within 30 days of the return of the writ (whether elected to Parliament or not) provide to the Registrar the following information in writing. in respect of his or her election campaign—

• the amount of money received by him or her;
• the amount and sources of the donations given to him or her; and
• the income and expenditure.

(3) The Registrar shall publish the information received by it under subsections (I) and (2) in the Gazette and in the media. and the costs of any such publication shall he paid by or recovered from the political party and independent candidate for election to Parliament.

Source: Article 23, Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013

26 (I) A political party shall keep proper hooks and records of account of the income, expenditure, assets and liabilities of the political party.

(2) The accounts of every political party shall be audited annually by an auditor certified by the Fiji Institute of Accountants and shall be submitted to the Registrar within 3 months of the end of each financial year, who shall publish the accounts in the Gazette and in the media, and the costs of any such publication shall be paid by or recovered from the political party.

1. The Registrar may at any time request the Auditor-General to carry out an audit of the accounts of a political party.
2. Any person shall be entitled to inspect the audited accounts filed by a political party and, upon payment of a fee prescribed by the Registrar. be issued copies of the audited accounts.

Source: Article 26, Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013

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