Kosovo’s Central Election Commission (CEC) has published the 2024 audited financial reports of political parties, revealing a series of irregularities, including undocumented expenses, missing procurement procedures, and gaps in property ownership records.
According to the CEC, the audits were conducted by independent auditors selected through a public competition overseen by the Office for Registration, Certification, and Financial Oversight of Political Entities.
Vetëvendosje Movement
The audit of the ruling Vetëvendosje Movement (VV) found incomplete documentation for various expenditures. In some cases, only fiscal receipts were provided, without invoices or supporting documents, and invoices were occasionally issued in the names of party members rather than the organization itself — a violation of legal requirements. The report also noted that €493 in cash membership fees were not deposited in the party’s official bank account, in breach of the law mandating that all transactions be conducted through a single account and that cash be deposited within five days.
Democratic Party of Kosovo (PDK)
The audit for PDK issued a “qualified opinion,” citing issues such as the improper reporting of in-kind contributions and rent expenses. A property used in Gjilan since 1999 was listed as rented, but no documentation proved ownership or usage rights. The party also failed to implement formal procurement procedures and internal financial controls, increasing the risk of inefficient or non-transparent spending. Additionally, financial statements lacked proper signatures by a certified accountant, undermining their legal validity.
Democratic League of Kosovo (LDK)
LDK also received a qualified opinion. Auditors highlighted a lack of documentation for the party’s central headquarters, with only partial records for ownership and lease agreements. The party was found to have conducted purchases without formal tendering and had not conducted any internal financial audits during the review period. Moreover, eight additional offices across Kosovo lacked supporting documentation for legal usage, raising concerns over unauthorized expenses and weak transparency.
Alliance for the Future of Kosovo (AAK)
The audit for AAK raised no major findings. Auditors concluded that the party’s financial statements presented a true and fair view in accordance with relevant legislation.
The reports are part of ongoing efforts to increase transparency and accountability in political party financing in Kosovo.