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

8. Sanction for failure to furnish a Statement of Expenditure of Exchequer funding

Section 19 (4) of the Act provides that 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 -

1. a Statement of Expenditure of Exchequer funding and accompanying public auditor's report in respect of the previous year, and
2. a Donation Statement and Statutory Declaration outlining details of donations received by the party during the preceding year which exceeded €5,078.95 in value.

The Standards Commission must furnish copies of each statement to the Minister for Finance and certify to the Minister that the statements were completed in accordance with the relevant provisions of the Act and the Standards Commission's guidelines. (The Standards Commission has published separate guidelines for political parties on donations and prohibited donations).

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