Riinvest Institute 2014

ARTICLE V

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17
every payment that exceeds €5,000.
34
Additionally, it 
must include bank balances, invoices for expenditures 
exceeding €100, and detailed information regarding 
the donations received. Despite these regulations, the 
financial reports of political parties submitted to CEC 
suffered from many irregularities. The audit report of 
2011 indicates that the in-kind contributions have not 
been reported at all by some political parties.
35
For in-
stance, Alliance for the Future of Kosovo (AAK) failed to 
report contributions over the periods 2010 and 2011.
36
Additionally, some other political parties did not provide 
their receipts and invoices needed to verify the expenses 
exceeding €100. To illustrate that, the audit report of 
2010 reveals that the Democratic Party of Kosovo (PDK) 
has not submitted any proof for the following income 
amounts - €125,782 and €57,101.
37
Furthermore, the law requires CEC to disclose the 
financial reports of all political parties, but it does not 
specify the channels of communication; neither does 
it specify any timeframe when these reports need to be 
published. Benefiting from these legislative loopholes, 
CEC has never published any financial report of the 
political parties
38
. Apart from that, CEC does not have 
any official who is in charge of processing requests 
for financial reports, indicating that no information 
on these reports could be obtained even if a personal 
request is made to this oversight institution.
39
The political parties in Kosovo are also required to sub-
mit their financial reports for electoral campaigns, and, 
besides that, to submit their annual financial reports 
containing every financial activity over the previous 
year. When these two reports were compared with 
one another, major inconsistencies were found with