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Party leaders
The Oireachtas (Ministerial and Parliamentary Offices) (Amendment) Act 2001 (the Party Leaders Allowance Act) provides for the payment of an annual allowance to the parliamentary leaders of a qualified political party in relation to expenses arising from the parliamentary activities, including research, of the party. A qualified political party is a registered political party which has had a member elected to the Dáil or elected or nominated to the Seanad at the last general election or subsequent by-elections.
The amount payable is based on the party's representation in Dáil and/or Seanad Éireann. Where a party forms part of the Government, the allowance payable in respect of its Dáil members is reduced.
The parliamentary activities on which the allowance is permitted to be spent are set out in the Party Leaders Allowance Act. The allowance must not be used for election or referendum purposes.
The parliamentary party leader is required every year to prepare, or cause to be prepared, a statement showing how the allowance available in the previous year was spent. The statement must provide details of spending under the specific headings set out in the Party Leaders Allowance Act. The statement must be audited by a public auditor and must be furnished with the auditor's report to the Standards Commission within 120 days of the end of the financial year for which the allowance has been paid (normally 30 April). (The Party Leaders Allowance Act provides, however, that the period of 120 days shall be extended by any period for which the Dáil stands dissolved.) Failure to furnish the statement and auditor's report within the required timeframe can result in a suspension of payment of the allowance.
The Standards Commission considers each statement and auditor's report furnished to it and, if necessary, consults with the party leader on any matter contained in the statement.
The Standards Commission is required to furnish a report to the Minister for Finance indicating whether the statements and auditors' reports have been received within the specified period. It must also indicate whether any unauthorised expenditure is disclosed and whether the statements are adequate or inappropriate.
The Standards Commission lays a copy of its report to the Minister for Finance before each House of the Oireachtas. A copy of the statements and auditors' reports are retained by the Standards Commission for three years and are made available for public inspection and copying.