The election agent of every candidate must submit the return respecting election expenses and declarations by both the election agent and the candidate to the Returning Officer within 31 days after the election result is published in the Government Gazette. The return respecting election expenses and declarations are required to ensure accountability and transparency in each candidate’s campaign finances. The return respecting election expenses and declarations may be submitted online via Candidate Services.
For more information on the inspection of the return respecting election expenses and declarations, candidates may refer to the Post-election Activities webpage.
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GUIDANCE ON COMPLETING THE RETURN RESPECTING ELECTION EXPENSES AND DECLARATIONS
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Declarations by Election Agent and Candidate
For each return respecting election expenses and declarations, the election agent of the candidate must provide details on all expenses incurred, all disputed and unpaid claims, and all donations accepted by the election agent or the candidate on account of or in respect of the conduct or management of the election campaign of the candidate. These details are necessary for compliance purposes. Both the election agent and the candidate will have to declare that the return prepared by the election agent is complete and correct, and that no other expenses of any nature have been incurred in, or for the purpose of, the candidate’s candidature at that election. The election agent should ensure that both declarations are duly signed before submitting the return to the Returning Officer.
The Return Respecting Election Expenses and Declarations by Candidate and Election Agent form has four sections which must be completed accurately as follows:
SECTION A: EXPENSES
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Fill in the total amount of expenses for each category, in Singapore dollars, rounded up to the nearest dollar. Some examples are provided below:
Online election advertising
e.g. Paid Online Election Advertising (OEA), such as payment for social media sponsored posts, website banner advertisements, and hosting or designing of the candidate website;
Non-online election advertising
e.g. Design and production of Traditional Election Advertising (TEA) such as posters, banners and flags, vehicular wraps for perambulating vehicles, distribution of flyers, rental of vehicles for putting up TEA;
Transport expenses
e.g. Rental of perambulating vehicles, rental of buses to ferry helpers or supporters; and
Other expenses
e.g. Food and refreshment, purchase of Registers of Electors and electoral division maps.
Note: No item of expenditure should be reported under more than one category of spending. The election agent must record the amount accurately and put it into the category which fits best.
- If no expenditure was incurred under a category of spending, the word ‘NIL’ should be recorded on the form.
SECTION B: DISPUTED AND UNPAID CLAIMS
(1) Disputed claims
Claims for payment of election expenses are legally required to be paid no later than 28 days after the day on which the election result is published in the Government Gazette.
If an election agent disputes any claim in respect of election expenses incurred by the candidate, and refuses or fails to pay the claim within the specified time period of 28 days, details of such a claim should be provided in this section.
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For each disputed claim, fill in the details of:
the name and address of the claimant;
a description of the item or service to which the claim relates; and
the amount in dispute in Singapore dollars, rounded up to the nearest dollar.
- If there is no claim to declare, the word ‘NIL’ should be recorded on the form.
(2) Unpaid claims
Claims for payment of election expenses are legally required to be submitted not later than 14 days after the election result is published in the Government Gazette.
Where a claim in respect of election expenses incurred by the candidate is unpaid because it is not sent to the election agent within the 14-day deadline, and an application in respect thereof has been made or is about to be made to an Election Judge or a Judge sitting in the General Division of the High Court, details of such a claim should be provided in this section.
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For each unpaid claim, fill in the details of:
the name and address of the claimant;
a description of the item or service to which the claim relates; and
the amount unpaid in Singapore dollars, rounded up to the nearest dollar.
- If there is no claim to declare, the word ‘NIL’ should be recorded on the form.
SECTION C: NON-RECORDABLE DONATIONS
- Fill in the details of every permissible donation received by the candidate or his election agent in relation to the election campaign and the particulars of the donors in chronological order according to the date each donation was received. Include only donations given, spent, lent or provided (whether before or after the candidate became a candidate) for the purposes of the candidate’s election campaign.
- If there is no donation to declare, the word ‘NIL’ should be recorded on the form.
SECTION D: RECORDABLE DONATIONS
- Fill in the details of all single recordable donations of $10,000 or more, and any series of recordable donations from the same permissible source/donor which adds up to $10,000 or more, received by the candidate or his election agent in relation to the election campaign, and the particulars of the donors in chronological order according to the date each donation was received.
- If there is no donation to declare, the word ‘NIL’ should be recorded on the form.
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CORRECTIONS TO RETURNS RESPECTING ELECTION EXPENSES
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If the election agent of a candidate spots any error[1] or omission in any content in the return respecting election expenses (i.e. the original return) after its submission, he may apply to the Returning Officer to correct the error or omission in the original return via Candidate Services. The application must be accompanied by:
- a fresh return respecting election expenses annotated with what content in the original return is corrected and how it is corrected; and
- a fresh statement and declaration, made respectively by the election agent and the candidate, in relation to the return respecting election expenses annotated under point (a).
The election agent may make more than one application to correct the original return. Every fresh return respecting election expenses and fresh set of statement and declaration by the election agent and the candidate must be treated as replacing any original return and any statement and declaration relating to the original return. However, applications to correct errors or omissions in earlier returns will not be allowed beyond 31 days after the election result is published in the Government Gazette.
[1] “Error” includes any misnomer, misspelling, misprint, misplacement, mistake, inaccuracy, omission, and any clerical, technical or printing error, and any error of any other description or nature. Examples of technical corrections include blank entries due to inadvertent omissions, miscalculation during tallies, and corrections made without a signature initialled against it.