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Information for political parties
From Standards in Public Office Commission (SIPO)
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Political parties have obligations under the Electoral Act 1997 and the Oireachtas (Ministerial and Parliamentary Activities Allowance) (Amendment) Act 2014.
Parties, and sub-units, must adhere to the donation and expenditure rules, disclosure obligations and limits set out in the Acts.
They must inform the Commission about:
- election expenses and donations – for Dáil, Seanad and European elections
- donations received during the year
- the use of Exchequer/State funding – if this applies
- parties must also send annual audited statements of account to the Standards Commission.
We review the returns and publish our reports when we are happy that the information is complete and accurate. We also certify election expenses and the use of Exchequer funding with the Department of Finance.
The Standards Commission has guidelines for donations, elections, the use of State funding and statements of account.
Parliamentary Activities Allowance Guidelines
For Parliamentary Party Leaders
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The Standards Commission has in December 2023 published draft guidelines for annual statements of accounts by registered political parties below for consultation. The draft includes a draft illustrative template.
Observations may be submitted to the Commission on the draft guidelines and illustrative template no later than close of business on 16 January 2024 to info@sipo.ie or by post to the address below.
Contact us at the Standards Commission for advice on your obligations under the legislation.