Article 48 par. 6 addresses post-election reporting which contributes to transparency and legality of elections. It has not, however, been amended in line with recommendations in the previous Joint Opinion.[33] The current provision still only states that it is an “audit company” that issues the audit report. Moreover, there are currently no provisions as to whether the audit report is to be made public. It is therefore recommended that this provision be amended as noted. Furthermore, it is recommended that this provision require that the post-election financial reports be audited, including checks to ensure that the reports are complete and include all receipts and expenditures. It is further recommended that the obligation to make the audit report public be written into the Election Code.
