The 2010 LFPE, as amended in 2011 and 2013, regulates the financing of political entities i.e. of political parties, coalitions, citizen initiatives and independent candidates. It includes provisions on permitted and prohibited funding sources, on donation ceilings, the allocation and use of public funds, internal and external financial control as well as penal provisions. While the focus of the LFPE was initially on regular finances of political entities, the current version also regulates the funding of election campaigns. The 2008 LGE, as amended in 2010, includes complementary provisions on campaign spending limits and contributions, financial disclosure requirements, auditing and sanctions in relation to campaign financing. In addition, the CEC has issued relevant regulations, in particular the Regulation No. 14/2015 on the Financing of Political Entities and Sanctions which mainly repeats relevant provisions of the LFPE and the LGE, as complemented by some additional (mainly procedural) provisions and annexes, namely forms for financial reports.