Money plays a crucial role in modern politics, and while it has an important role to play in facilitating communication between stakeholders, oversight is necessary. The International Foundation for Electoral Systems (IFES) supports reform to enhance compliance with political finance regulations, increase the effectiveness of enforcement activities and reduce opportunities for corruption. As part of this work, IFES has produced this handbook to form the core of its Training in Detection and Enforcement (TIDE) program. This program promotes effective enforcement of political finance laws and regulations through analysis, training and technical assistance for political finance enforcers (PFEs).