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📣 We’re now the Centre for Democracy & Dialogue (CDD) — formerly Dialogue Fiji. Learn more →
← Module 5 · Campaign Finance and Legal Compliance
Standing for election brings public reporting duties. Candidates ask voters to trust them with public responsibility. The law therefore requires certain information about assets, income, donations, campaign money and expenditure to be declared.
These requirements apply whether a candidate wins or loses. A candidate cannot ignore disclosure simply because they were not elected. The Act expressly states in section 24(2B) that any candidate, whether elected to Parliament or not, must provide certain information no later than the sixtieth day after polling day.
For candidates, disclosure should be planned from the beginning. Do not wait until after polling day to find receipts, donor details or expenditure records. The reporting period begins earlier than many candidates expect.
Section 24(2) applies to any person nominated by a political party as a candidate for election to Parliament, and any person nominated as an independent candidate. Within 7 days of nomination, the candidate must provide to the Registrar a statement containing information in respect of the candidate, the candidate’s spouse and any children, as at the date of nomination.
The statement must include total assets, whether in Fiji or abroad, including money and other property in the possession or under the control of each of them. It must also include total income, whether in Fiji or abroad, and the source of that income.
For this section, “children” is defined in section 24(6). It means any child, step-child or adopted child who is under 18 years, or over 18 years and dependent on his or her parents for support.
The statement must be accompanied by a statutory declaration that the information is correct. Candidates should treat this as a serious legal document. It is not a rough estimate or a campaign biography. It is a formal declaration under the Act.
Section 24(2A) creates a second candidate declaration duty. A person nominated by a political party or as an independent candidate must, no later than the sixtieth day after polling day, provide to the Registrar a statement about the candidate, spouse and children.
This statement must include total assets, whether in Fiji or abroad, as at the thirtieth day after polling day, including money and other property in the possession or under the control of each of them. It must include total income, whether in Fiji or abroad, from the date of nomination until the thirtieth day after polling day, and the source of that income.
It must also include any directorships or other office in a corporation or other organisation, whether in Fiji or abroad, from the date of nomination until the thirtieth day after polling day. It must include any assets acquired, whether in Fiji or abroad, from the date of nomination until the thirtieth day after polling day.
Section 24(2B) creates a further duty for any candidate, whether elected or not. No later than the sixtieth day after polling day, the candidate must provide in writing the amount of any money received by him or her as at the thirtieth day after polling day, the amount and source of any donation received by him or her as at the thirtieth day after polling day, and the income and expenditure as at the thirtieth day after polling day.
This means candidates should record both personal declaration information and campaign finance information. These are connected, but they are not exactly the same. A simple campaign spreadsheet should not replace proper asset and income declarations.
Political parties have their own disclosure duties. Under section 25(1), a political party must submit to the Registrar a statement of its assets and liabilities at least 30 days before general elections.
Under section 25(1A), a political party must, no later than the sixtieth day after polling day, submit to the Registrar a written declaration giving details of all assets and liabilities as at the thirtieth day after polling day, and income and expenditure, including all contributions, donations or pledges of contributions or donations, whether in cash or in kind, made or to be made from the date the writ is issued to the thirtieth day after polling day.
Section 25(2) provides that, notwithstanding any other penalty under the Act or any other written law, the Registrar shall deregister a political party that fails to comply with section 25 or submits a statement that is false in any material particulars.
For party candidates, this means your party will have major reporting obligations before and after the election. Candidates should cooperate with party treasurers and authorised officers. Give them accurate information quickly, especially where donations or campaign spending are connected to the candidate’s campaign.
Section 17 requires a political party to maintain accurate and authentic records at its head office and at each district or divisional office in the approved form. These records include the membership register, party constitution, policies and plans, particulars of founding member contributions, expenditure estimates, property particulars and the latest audited books of accounts.
The audited books must show sources of party funds and names, addresses and other contact details required by the Registrar for contributors. They must also show membership dues paid, donations in cash or in kind, indirect contributions, receipts and disbursements, income and expenditure transactions, financial transactions, and records of assets and liabilities.
Section 26 requires a political party to keep proper books and records of account of its income, expenditure, assets and liabilities. The accounts of every political party must be audited annually by an auditor certified by the Fiji Institute of Accountants and submitted to the Registrar within 3 months after the end of each financial year. A political party must also publish its audited accounts in the format provided by the Registrar on the official website of the Fijian Elections Office within 3 months after the end of each financial year.
The Act makes several categories of information publicly accessible.
Under section 23, a political party must, within 90 days of the end of its financial year, provide written information to the Registrar about the sources of its funds. This includes the amount of money received from members and supporters, and the amount and sources of donations given to the party. That information must be made available at the Registrar’s office in Suva for public inspection upon payment of an approved fee.
Under section 24(4), information provided under the asset, income and candidate reporting provisions must also be made available at the Registrar’s office in Suva for inspection by members of the public upon payment of an approved fee.
Under section 25(3), the Registrar must publish the information received from political parties under section 25(1) and 25(1A) in the Gazette and in the media, with publication costs paid by or recovered from the political party.
For candidates, the lesson is simple: assume that required disclosures may become public. Make them accurate, complete and clear.
The Registrar has powers to require information and documents. Under section 26A, if the Registrar has reason to believe that a person has information or documents relevant to, or required for, the Registrar’s duties under the Act, the Registrar may direct the person in writing to furnish that information or those documents.
Section 26A(3) says a person lawfully required to disclose information or documents must comply, despite any other law on confidentiality, privilege or secrecy. If the person fails to comply or provides false information, the person commits an offence.
The penalties under section 26A(3) are serious. For a natural person, the penalty is a fine not exceeding $50,000, imprisonment for a term not exceeding 5 years, or both. For a company, association or body of persons, Government department, non-governmental organisation, statutory authority or entity, the penalty is a fine not exceeding $500,000. In addition, the director, chief executive officer, Minister, manager or officer in charge may be liable to a fine not exceeding $50,000, imprisonment for a term not exceeding 5 years, or both.
The Act contains several penalties that candidates should understand.
Under section 21(5), an independent candidate who fails to disclose, or gives false information about, funds or resources obtained under section 21(2), commits an offence. On conviction, the penalty is a fine equal to the amount or value of the resources not disclosed or in relation to which false information was given, imprisonment for a term not exceeding 5 years, or both.
Under section 22, prohibited donations and prohibited sources can lead to fines, imprisonment and forfeiture. Receiving donations from foreign governments, inter-governmental or non-governmental organisations or multilateral agencies, receiving donations from persons who are not Fijian citizens or former Fijian citizens, receiving donations above the $10,000 annual limit, and accepting donations from companies, bodies corporate or other entities are all serious risks.
Under section 24(5), a person who fails to comply with candidate or office-holder declaration requirements, or provides false information, commits an offence and may be liable on conviction to a fine not exceeding $50,000, imprisonment for a term not exceeding 10 years, or both.
Under section 27, a person who fails to furnish required particulars or information, knowingly makes a false statement, makes a statement they have no reason to believe is true, or recklessly makes a false statement, commits an offence and may be liable on conviction to a fine not exceeding $10,000, imprisonment for a term not exceeding 5 years, or both.
Where a political party commits an offence under the Act, section 27(2) provides that every office holder of that political party is also deemed to have committed the offence. Section 27(4) provides a due diligence defence if the person proves to the satisfaction of the court that they exercised due diligence to prevent the commission of the act, having regard to all the circumstances.
A candidate does not need a complicated accounting system, but the system must be disciplined. Use one bank account or authorised finance channel where possible. Avoid cash handling unless it is properly recorded. Issue receipts. Keep invoices. Photograph or scan documents. Record every donation and every expense on the day it happens.
Use a donation form that records the donor’s name, address, citizenship status, whether the donor is a former Fijian citizen if applicable, amount or value, date, form of donation, confirmation of the annual $10,000 limit and whether any company or other entity is involved.
Use an expenditure record that states the date, supplier, amount, purpose, authorising person, payment method and receipt or invoice number. Keep a separate note for advertising expenses because the Act specifically regulates advertising support and waived advertising costs.
Set a rule that no one may accept money or support on behalf of the campaign unless they have been authorised and trained. Give volunteers a simple list of prohibited donations. Tell them to refer all offers of money, goods, printing, fuel, transport, venues, advertising or services to the finance person before accepting anything.
Finally, prepare early for the 7-day post-nomination declaration and the 60-day post-polling declarations. These deadlines arrive quickly. A candidate who waits until the end will be under pressure, and pressure is when mistakes happen.
