Guidelines for the general election to the 30th Dáil

J. Furnishing an Election Expenses Statement after the election

2.42   Shortly after the election, the Standards Commission will send election agents an Election Expenses Statement and Statutory Declaration form.  On this form, the election agent must disclose to the Standards Commission details of all expenses incurred and payments made by, or on behalf of, the agent on property, goods and services used by the candidate during the election period.  Staff of the Standards Commission Secretariat will be available to provide advice to election agents to help them in completing the form.  The completed form must be received by the Standards Commission within 56 days after polling day.

2.43   The following must be included in the election agent's Election Expenses Statement:

1. details of all expenses incurred and payments made by the election agent and his/her authorised persons, including supplies of property, goods or services free or below cost which were used during the election period;
2. details of authorised persons (which may include the candidate, a director of elections or an election agent of another candidate) including the amount each authorised person was authorised to spend and the amounts actually spent by them;
3. details of the amount of the candidate's spending limit which was assigned by the candidate to his/her political party.  As stated at paragraph 2.18 a copy of the written agreement between the candidate and the political party must be furnished by the election agent with his/her Election Expenses Statement;
4. details of any disputed claims for payment;
5. information concerning late claims for payment (i.e., claims received more than 45 days after polling day);
6. details of expenses incurred on goods, property or services used during the election period where the costs of the goods, property or services were met from public funds.

A sample Election Expenses Statement Form is provided at Appendix 6.

2.44   Invoices, receipts or vouchers for every payment of election expenses exceeding €126.97 must be included with the Election Expenses Statement.  The Standards Commission also reserves the right to request any invoice, receipt or voucher for an item of expenditure valued at less than €126.97 appearing in an Election Expenses Statement.

2.45   Minor omissions or errors found by the Standards Commission in an Election Expenses Statement may be corrected within 14 days.

2.46   The Election Expenses Statement and Statutory Declaration forms will be laid by the Standards Commission before both Houses of the Oireachtas and will be made available to the public for inspection and copying.  Summary details of the expenditure incurred will also be included in a report to the Chairman of Dáil Éireann and will be published on the website of the Standards Commission.

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