The current situation is further complicated by the provisions of Article 26 of Legislative Decree no. 2011-87, pursuant to which political parties must also submit the audit report to the Prime Minister and to a committee chaired by the first president of the administrative court; this committee then approves or rejects the parties’ financial statements. It is to be welcomed that this mechanism is no longer included in the draft law: as previously stated by Council of Europe experts, supervision “is still lacking”, the remit of the various bodies “should be better defined”, and “the existence of two overlapping supervisory bodies is no guarantee of efficiency”, the supervisory committee has “apparently” not yet been operational and the Court of Auditors’ initiative “to fulfil this role nevertheless appears limited”.