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

Source 1: Article 26 C, final paragraph, Political Parties Act 2013.

Artículo 26 C Inciso final.- los partidos políticos tendrán obligación de poner a disposición de la Corte de Cuentas, la información relativa a su financiamiento público, y a disposición del Tribunal Supremo Electoral y del Ministerio de Hacienda la información relativa a su financiamiento público y privado a detalle, sin necesidad de que medie el consentimiento de los donantes al final de cada ejercicio fiscal, de igual manera se pondrá a disposición de la autoridad que lo solicite en el curso de una investigación judicial en cualquier momento que lo requiera.

Article 26 C, final paragraph: Political parties shall be required to make information regarding their public financing available to the Court of Accounts and to make detailed information regarding their public and private financing available to the Supreme Electoral Tribunal and the Ministry of Finance at the end of each fiscal year, without the need for donor consent. Similarly, it shall be made available to the authority that requests it in the course of a judicial investigation at at any time it is required.

Source 2: Article 87 Regulations of the Political Parties Act 2014.

Artículo 87.- Los partidos políticos a través del responsable, deberán presentar al Tribunal en los primeros tres meses de cada año fiscal, un balance contable debidamente auditado, que identifique de forma detallada las cuentas correspondientes al financiamiento privado ordinario y preelectoral.

Article 87.- Political parties, through their representative, must submit to the Court, within the first three months of each fiscal year, a duly audited balance sheet that identifies in detail the accounts corresponding to ordinary and pre-election private financing.

Ley de Partidos: https://www.asamblea.gob.sv/sites/default/files/documents/decretos/2E597B83-D1C9-4C91-A9C9-6EC8A44FBA0F.pdf 
Reglamento ley de partidos políticos: https://transparencia.tse.gob.sv/laip_tse/index.php/marconormativo/reglamento-ley-de-partidos-politicos  

Even though public funding was eliminated in 2025 (right?), the Political Parties Act still requires parties to report annually on their finances (including ordinary and pre-electoral private funding), within the first three months of each fiscal year