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Guidelines for Political Parties on Exchequer funding under the Electoral Acts.
8. Sanction for failure to furnish an Exchequer Expenditure Statement
Pursuant to section 19 (4) of the 1997 Act, no payment will be made to a qualified political party after 30 April in any year unless and until that party has furnished to the Standards Commission in respect of the preceding year:
- an Exchequer Expenditure Statement and accompanying public auditor's report and
- a Donation Statement and Statutory Declaration (due by 31 March) outlining details of donations received by the party which have a value exceeding €5,078.95
and the Standards Commission has furnished copies of each to the Minister for Finance and has certified to the Minister that they were completed in accordance with the relevant provisions of the legislation and the Standards Commission's guidelines. (The statutory requirements relating to Donation Statements are outlined in separate guidelines.)