"For campaign finance laws or regulations to be meaningful, it is essential for them to require disclosure through clear, detailed and periodic reporting on contributions and expenditures."
DocumentOSCE (ODIHR): Handbook for the Observation of Campaign Finance, p. 39
- Reports should be timely, public, detailed, and comprehensive and should be understandable to the public at large.
- States should require the accounts of a political party to specify all donations received by the party including the nature and value of the donation.
- Parties should submit reports at regular intervals.
- Legislation should cover fundamental issues such as sources of funding, private donations, public subsidies to political parties, the financing of election campaigns and provisions for disclosure, reporting, monitoring, and enforcement.