27 Republic of Kosovo, Law 03-174 On Financing Political Parties
28 Ibid.
29 CEC Rule No. 01/2008 on Registration and Activities of Polit-
ical Parties, Article 20
audit report of 2010, political parties have often failed
to comply with the law and CEC rules.
30
For instance,
most of the political parties did not disclose the names
of the individuals or entities that have given funds to
them. In such cases, it was quite hard to prove whether
the income of political parties flew from legal or illegal
sources. Also, as far as expenditures are concerned, the
audits report of 2010 reveals that most of the political
parties have underestimated their rents, salaries, and
other utility expenses
31
. In addition to that, very large
amounts of expenses have been recorded as “other
expenses”
32
, making one think that the received funds
were mismanaged to a large extent. It is worth men-
tioning that the law does not contain anything with
regards to the qualifications of financial accountants.
As a consequence, most of the accountants hired by
political parties lack the qualifications needed for
book-keeping.
33
The law also obliges political parties to submit the an-
nual financial report to CEC no later than March 1. This
report must contain: the state balance, the statement
of benefits and losses, and the statement showing
30 Audit Report 2010 http://www.kqz-ks.org/Uploads/Docu-
ments/Raporti%20vjetor-%202010_momkdeiudt.pdf
31 Audit Report 2010 http://www.kqz-ks.org/Uploads/Docu-
ments/Raporti%20vjetor-%202010_momkdeiudt.pdf
32 KDI 2013, “Untangling Political Financing”
33 Ibid.
Agon Nixha
FINANCING OF POLITICAL
PARTIES IN KOSOVO
A brief summary shedding light on the financing of
political parties in Kosovo
