IV. Analysys and recommendations

C. Audits and tax inspections

In addition, under the proposed amendment, it appears that the Agency is no longer mandated to ask for an audit, even where very serious grounds for doubting the veracity of a financial report by a political party exist. This would appear to be counter-productive, as it would unnecessarily limit the Agency’s oversight functions. It is recommended to clarify what is meant by “the relevant number of political entities which have representatives in the National Assembly” in Article 34, and to keep the power for the Agency to request audits at its own initiative, while setting out clear criteria.