E. Rules on the financing of political parties

3. Independent oversight and enforcement

More generally, although the requirement to audit annual statements of accounts contained in Article 27 par 1 is to be welcomed, it is recommended, in the interest of transparency,[1] and in particular so as to be able to cross-check campaign finance reports and political party finance reports, to also require audits of campaign expenditure, and to require the publication of auditors’ reports.

[1] Code of Good Practice in Electoral Matters, I.2.3.d.