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"Information provided to party members, state agencies and the public must...clearly identify all individual contributions made by donors and parties, including the names of contributors. Information provided to party members, state agencies and the public must be: ...Reliable: State as well as social control heavily relies on having parties and other relevant actors provide the correct information. Given its importance, submitting false data is considered a crime in a number of countries. Timely: Reporting should be done as close to when the transaction was completed as possible since time allows for manipulation. Any information provided in the run-up to elections must be made available immediately to citizens. Intelligible: Information has to be presented in a user-friendly way. Background on different sources as well as searchable databases is necessary to empower individual citizens and the media to understand, interpret and use political finance data. Accessible: Data should not only be available upon request, but disclosed actively through a variety of channels. Modern information technologies allow state agencies to implement automated reporting and online monitoring via searchable datasets."
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Transparency International: TI Working Paper No. 1/2008, Accountability and Transparency in Political Finance: Why, How and What For?, p. 2

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TI Working Paper No. 1/2008, Accountability and Transparency in Political Finance: Why, How and What For?

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