Guidelines for Political Parties on Exchequer funding under the Electoral Acts (March 2009 edition).

7. Statements of Expenditure of Exchequer funding

Section 20(1) of the Act requires the appropriate officer of each qualifying party to furnish to the Standards Commission an annual Statement of Expenditure of Exchequer funding. See Appendix 3 for a sample statement form and a pro-forma auditor's report. On the statement, the appropriate officer is required to -

• state the amount of funding received during the year;
• state the amount not spent the previous year and which was carried over;
• state the amount not spent during the year and which is being carried over to the next year;
• confirm that the funding was not used in connection with election or referendum expenses;
• confirm that the funding was applied to some or all of the purposes referred to at 4 above;
• provide a breakdown of expenditure relating to each of the purposes referred to at 4 above and indicate the actual matters to which the funding was applied and specify the nature of the expenses incurred

Amounts applied to the promotion and participation of women and of young persons in political activity may, if appropriate, be included under any or all of the headings at 5, 6, 7 or 8 of the statement. Whether or not they are shown under these headings, the amounts applied to the promotion and participation of women and of young persons in political activity must also be shown separately under headings 9 and 10 respectively of the statement.

The Statement of Expenditure of Exchequer funding must be audited by a public auditor (within the meaning of the Industrial and Provident Societies Acts 1896 to 1977). A copy of the auditor's report must be furnished to the Standards Commission with the statement. The cost of the audit will be borne by the party concerned. The Statement of Expenditure of Exchequer funding form at Appendix 3 includes a pro-forma auditor's report.

The Standards Commission requests that the statement and auditors' reports are furnished by 31 March each year. This is not a statutory deadline. It is selected by the Standards Commission as it coincides with the date by which each registered political party must furnish its annual Donation Statement and Statutory Declaration to the Standards Commission. Also, having regard to the fact that future payments can be delayed by virtue of section 19(4) of the Act (see Part 8 below), it ensures that political parties have adequate time to furnish their Statement / Public Auditor's report before 30 April each year.

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