56. Which institution(s) is responsible for examining financial reports and/or investigating violations?

Law on Financing of Political Entities, Article 19, paragraphs 1 and 2.

1. Annual Financial Reports and Financial Declaration Reports of Campaign which are submitted by political entities to the Office for the Registration and Certification of Political Parties (hereinafter referred to as: the ‘Office’), shall be audited in accordance with accounting standards applicable in Kosovo by auditors to be elected by the Office through an open public invitation for application. The audit process is subject to international auditing rules and standards.
2. The Office shall, through the open public invitation, select licensed auditors, either as natural or legal persons, who will audit the Annual Financial Reports and the Financial Declaration Reports of Campaign of the Political Entities, who undertake actions on behalf of the Office.

The Office for Registration and Certification of Political Entities is tasked with financial control over the Annual Financial Reports and Campaign Financial Declaration Reports that political entities submit. The audit of these reports is carried out by auditors chosen by the Office through an open public competition for application.