Recommendation 19 (Parties and Candidates) Nicaragua 2011
http://aceproject.org/ero-en/regions/americas/NI/nicaragua-final-report-general-elections-eu/at_download/file
Citizens have the right to be informed about parties’ finances, including the sources of their funds. As such, it would be appropriate to establish transparent mechanisms for submitting accounts, including the recording, submitting and auditing of income and spending for all political parties and alliances on an ongoing basis, and not only during election campaigns. Such provisions could be established in the electoral law or in a future law on political parties.