19. Election Expenses Statements

19.1   Shortly after the election, the Standards Commission will send to a third party/other person which notified the Standards Commission of its intention to incur election expenses, an Election Expenses Statement/Statutory Declaration.  On this statement, the third party/other person must disclose to the Standards Commission details of all expenses incurred and payments made by, or on behalf of, the third party/other person in relation to the election.  Staff of the Standards Commission Secretariat will be available to assist a third party/other person in completing the form.  The completed statement must be received by the Standards Commission within 56 days after polling day (i.e., 17 July 2015). 

19.2   The following must be included on the Election Expenses Statement completed by the third party/other person:

                                i.            details of all expenses incurred and payments made by the third party/other person,

                              ii.            details of any disputed claims

                            iii.            details of any late claims for payment (i.e. claims received more than 45 days after polling day which must not be paid),

19.3   Invoices, receipts or vouchers for every payment of election expenses exceeding €100 must be included with the Election Expenses Statement.  The Standards Commission also reserves the right to request any invoice, receipt or voucher for an item of expenditure valued at less than €100 appearing in an Election Expenses Statement or a record of minor expenses.

19.4   Minor omissions or errors found by the Standards Commission in an Election Expenses Statement will be notified to the person who furnished the statement. If requested to amend his/her Election Expenses Statement the person must do so within 14 days. 

19.5   The Standards Commission can request additional information in relation to an Election Expenses Statement.  Where such additional information is requested, it must be provided in a form determined by the Standards Commission and may have to be accompanied by a Statutory Declaration.

19.6     The Election Expenses Statement and Statutory Declaration will be laid by the Standards Commission before both Houses of the Oireachtas and will be made available to the public for inspection and copying.  Summary details of the expenditure incurred will also be included in a report to the Chairman of Dáil Éireann and will be published on the website of the Standards Commission.