21/01/05 - Report re presidential election 2004

7. Election expenses

Section 52 of the Act provides that "election expenses" are those, and only those, set out in the Schedule to the Act, which are incurred in the provision of property, goods or services for use at a presidential election during the election period in order:

(i) to promote or oppose, directly or indirectly, the election of a candidate or to solicit votes for or against a candidate;

(ii) to present the policies or a particular policy of a candidate or the views of a candidate on any matter connected with the election or the comments of a candidate on the policy or policies of another candidate at the presidential election; or

(iii) otherwise to influence the outcome of the election.

A number of items are specifically excluded from the definition of election expenses including:

- the reasonable living expenses of the candidate and volunteers working on her behalf;
- a free service provided by an individual (where the service provided is not part of the person's business or profession);
- a service provided at an election by an individual in the employment of a political party.

The presidential election agent is the only person who may incur expenditure or make payments on behalf of the candidate. The presidential election agent may authorise other persons to incur expenditure or make payments within specified financial limits. Expenditure by authorised persons must be accounted for by the presidential election agent.

The spending limit for the presidential election is set out in Statutory Instrument No. 441 of 2004 (Electoral Act 1997 (Section 53) Order 2004). The limit per candidate, inclusive of VAT, is €1,300,000. It is an offence for a presidential election agent, either directly or through any other person, to exceed the statutory spending limit.

The election period was from 13 September 2004 to 22 October 2004. The presidential election agent was required to account for all expenses incurred on goods, property or services (including benefits-in-kind) for use at the election during this period.

In accordance with section 56 of the Act, the presidential election agent was required to complete an Election Expenses Statement and Statutory Declaration giving details of all expenses incurred and payments made in relation to the election including:

- election expenses incurred by the candidate prior to the appointment of the presidential election agent;
- election expenses incurred by the presidential election agent;
- election expenses incurred by persons authorised by the presidential election agent;
- election expenses incurred by a political party which supports the candidate;
- details of all supplies of property, goods or services used to promote the election of a candidate during the election period which were provided free or below cost (i.e. benefits-in-kind).

The Election Expenses Statement includes a Statutory Declaration where the presidential election agent declares that the Election Expenses Statement is correct in every material respect and that he has taken all reasonable action in order to be satisfied as to the accuracy of the statement.

Every payment of election expenses which exceeds €126.97 must be supported by an invoice, receipt or voucher stating the particulars of the transaction to which it relates. Such invoices, receipts or vouchers must be provided with the Election Expenses Statement.

The completed Election Expenses Statement was required to be furnished to the Standards Commission by 17 December 2004. As stated in Paragraph 3 above, a correctly completed Election Expenses Statement/Statutory Declaration form, together with relevant supporting invoices/receipts, was received from Mr. Barrett on 15 December 2004. It is evident from his Election Expenses Statement that Mr. Barrett did not exceed the expenditure limit at the election.

Summary details of the election expenses disclosed in Mr. Barrett's Election Expenses Statement are provided in Appendix B to this report.

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