Home > 2.1 The competent bodies and their tasks > KOSOVO - Kosovo - Opinion on the “draft law on amending and supplementing the Law no. 03/l-174 on the Financing of Political Entities (Amended and Supplemented by the Law no. 04/l-058 and the Law no. 04/l-122) and the Law no. 003/l-073 on General Elections
 
 
 
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Paragraph 28
 

Among the other draft amendments to the existing provisions of Article 19 of the LFPE are the following: under paragraph 2.2, the external auditors must have three instead of two years relevant working experience; under paragraph 7, the audit results must be presented to the political entity within 90 instead of 60 days; under paragraph 8, the political entity may provide corrections and explanations within 15 instead of five days; under paragraph 14, audit reports on campaign funding must be submitted within 45 days after Election Day instead of six months; under paragraph 17, the annual report to be prepared by the Office must be submitted to Parliament no later than 31 July, whereas the current provision does not foresee any deadline. These amendments include some clear improvements, in particular they harmonise procedural deadlines with those foreseen in Article 41 of the LGE. Regarding the requirements for being selected as auditor (Article 19, paragraph 2 of the LFPE), the increase in the time of relevant working experience to three years is a positive step, provided that a sufficient number of auditors with such experience can be found in Kosovo. Additionally, it would be advisable to require that auditors are not affiliated with political entities, as such affiliation might undermine the impartiality of the auditor’s work. Currently, the law only requires that auditors have not had contractual relations with political entities, have not benefited from them and have not been donors during the last three years.