Home > 2 Organising the elections > KOSOVO - Law No. 003/L-073 on General Elections and Amendments 2010
 
 
 
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Article 41
 

Auditing


41.1 For the purposes of this article, “the Campaign Auditor” shall mean any organization specifically tasked by the Office to audit campaign spending.


41.2 The Office shall audit any Campaign Finance Disclosure Report or Candidate Financial Disclosure Form.


41.3 The use of an external auditor as a campaign auditor is subject to decisions of the CEC.


41.4 Each Political Entity shall cooperate fully with the Campaign Auditor and shall provide the auditors with full and unfettered access to the financial records of the Entity, including without limitation all of the records referred to paragraph 3 of this Article.


41.5 The Campaign Auditor shall present the preliminary results of an audit, including a list of any apparent errors or omissions, to the highest executive body of the Political Entity within forty-five (45) days of commencing the audit, and no later than four months.


41.6 A Political Entity may, within fifteen (15) working days of its receipt of the preliminary results of an audit, submit a revised financial report and an explanation that addresses any apparent errors or omissions identified by the Campaign Auditor.


41.7 The Campaign Auditor shall submit a final audit report to the CEC and the highest executive body of the Political Entity no later than fifteen (15) working days after delivering the preliminary results of the audit under Article 46.5 of this Law. The final report shall identify any errors or omissions in the financial report, taking into account any explanation and revision submitted under aparagraph 5 of this Article. 41.8 No provisions of this Law shall prevent the General Auditor of Kosovo or any other relevant institutions from conducting auditing for spending by political entities at any time, including campaign spending