Home > 6 Political parties > 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 38
 

As far as the publication of financial reports is concerned, given that in practice (in the absence of any audit reports) political parties did not feel obliged to publish their reports, it is advisable to regulate more explicitly in the new provisions that publication requirements for political entities are independent of the audit process, in order to prevent such problems in the future. Financial reports should be published within the legal deadlines, even if they have not yet been audited (and possibly corrected). Moreover, it seems necessary to amend Article 15(5) of the LFPE so as to bring it into line with the new Article 19/A, especially as regards the minimum duration of publication.