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 32
 

Second, it is positive that according to draft paragraph 16 of the same Article relevant authorities – i.e. the Office of the State Prosecutor, the Anti-Corruption Agency, the Financial Intelligence Unit and the Tax Administration – may review the audit reports “if they have identified violations of legal provisions that are in the mandate of these institutions”. That said, the cooperation and division of tasks between the Office and the other aforementioned authorities should be regulated more precisely. For example, it is not clear how possible situations where different authorities come to diverging conclusions would be dealt with. It also appears necessary to assign to the Office a clear coordinating function and to specify the role of each of the aforementioned agencies in order to avoid a situation where none of those agencies feel responsible for following up on the auditors’ findings.