"Reports should be made publicly available without unnecessary delay, and be easy to understand. It is important that the law establish clear and timely deadlines for oversight bodies to publish reports and ensures that they are easily accessible to the public for an extended period of time. It is an increasingly good practice to publish reports on the Internet in a standardized and searchable format, as well as through newspapers with a high circulation. Electoral contestants may also publish their reports directly as an additional measure of transparency."
DocumentOSCE (ODIHR): Handbook for the Observation of Campaign Finance, pp. 42-43
- The system should be transparent in disclosing the funding received by any political party or candidate.
- States should require that parties present and make public their accounts.
- An independent monitoring body created to review political and campaign finance should provide accessible and timely information.