48. Do political parties have to report on their election campaign finances?
Nicaragua
Artículo 63 Son deberes de los partidos políticos:
..3) Ser transparentes y probos en la administración de su patrimonio económico, mandando a publicar anualmente sus estados financieros en La Gaceta, Diario Oficial, enviando copia del mismo al Consejo Supremo Electoral.
Ley no. 1070, 2021
political parties are not required to make a separate submission of campaign finance. However, the annual reports should include the financial details pertaining to election in any given year.