47. Do political parties have to report regularly on their finances?

 Political Organizations Law: article 34, 34.3                                                

"Artículo 34.- Verificación y control                                                             

(...) 34.3. Las organizaciones políticas presentan ante la Oficina Nacional de Procesos Electorales (ONPE), en el plazo de seis (6) meses contados a partir del cierre del ejercicio anual, un informe de la actividad económico-financiera de los aportes, ingresos y gastos, en el que se identifique a los aportantes y el monto de sus aportes, de acuerdo a lo previsto en la presente ley y el reglamento respectivo que emita la Oficina Nacional de Procesos Electorales (ONPE)".                                                                   

"Article 34.- Verification and control (...)                                                   

 34.3 Political organizations present to Electoral Processes National Office (ONPE), within a term of six (6) months calculated from the year end, a report of financial-economic activity of contributions, incomes and expenses, in which the donors and amount of contributions are identified, according to the Law and the regulation issued by ONPE"

Political parties have to report regularly on their finances, within 6 months after year end.