The Manual consists of six parts. The first provides the conceptual framework, examining the relationship between the rights under the Inter-American system and political-electoral financing; and the concept of democratic elections, and political-electoral financing systems. This analysis is the basis for establishing equity and transparency as characteristics of the financing systems to be observed, as well as for defining the corresponding indicators and variables. The second part contains the methodological framework and includes parameters and procedures for observation and sources and types of data, as well as functions of the OAS/EOM members and the execution of on-site operations. The third part provides tools for data collection and systematization, including the General Questionnaire on financing systems, report templates, and other instruments. The fourth, fifth, and sixth parts consist respectively of a glossary of the basic concepts of financing systems, appendices, and the bibliography.