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Political parties — disclosure of accounts.
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41.— The Act of 1997 is amended by inserting the following new Part after Part VIII:
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“PART IX
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Political parties — disclosure of accounts
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Interpretation (Part IX).
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83.— In this Part—
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‘annual statement of accounts’ shall be construed in accordance with section 85;
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‘Commission’ means the Standards in Public Office Commission;
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‘financial year’ means a period of 12 months ending on 31 December;
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‘guidelines’ means guidelines published by the Commission under section 89.
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Duty to keep proper books of accounts.
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84.— (1) The appropriate officer of a political party shall keep, or cause to be kept in such form, including electronic form, as may be set out in guidelines, all proper and usual books of accounts of the political party concerned.
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(2) Books of accounts kept under subsection (1) shall—
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(a) disclose at any time, with reasonable accuracy, the financial position of the political party at that time, and
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(b) enable the appropriate officer to ensure that the annual statement of accounts complies with the guidelines.
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(3) Books of accounts kept under subsection (1) shall be preserved by the appropriate officer for a period of not less than 6 years from the end of the financial year to which they relate.
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(4) Where a political party ceases to be registered under section 25 of the Act of 1992 during the period of 6 years referred to in subsection (3), the obligation to ensure that books of accounts are preserved under that subsection shall continue to be discharged by the last appropriate officer of the political party unless the Commission consents in writing to the records being destroyed, or disposed of in some other manner.
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Annual statement of accounts.
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85.— (1) The appropriate officer shall prepare a statement of accounts (in this Part referred to as the ‘annual statement of accounts’) in respect of the political party concerned in respect of each financial year.
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(2) The annual statement of accounts shall—
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(a) comply with such requirements as to its form and contents as may be provided for in guidelines, and
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(b) be approved by the executive committee or similar body elected by the party.
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Annual audit of accounts.
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86.— (1) The accounts of a political party in respect of a financial year shall be audited by a public auditor.
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(2) The first accounts required to be audited under subsection (1) shall be in respect of the first financial year which commences after guidelines are published.
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(3) An audit under this section shall be carried out by the end of the period of 6 months from the end of the financial year to which the relevant accounts relate.
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(4) If it appears to the Commission that any accounts required to be audited under subsection (1) have not been duly audited within the period specified in subsection (3), the Commission may appoint a public auditor to audit the accounts.
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(5) The expenses incurred in the carrying out of an audit by a person appointed under subsection (4), including the auditor’s remuneration, may be recovered by the Commission as a simple contract debt in any court of competent jurisdiction from the political party concerned.
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(6) In this section ‘public auditor’ means a public auditor for the purposes of the Industrial and Provident Societies Acts 1893 to 1978 and the Friendly Societies Acts 1896 to 1977.
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Annual statement of accounts etc. to be furnished to Commission.
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87.— (1) The appropriate officer shall, no later than the end of the period provided for in section 86(3), furnish to the Commission—
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(a) the annual statement of accounts, and
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(b) a copy of the auditor’s report (unless the auditor was appointed by the Commission under section 86(4)),
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of the political party concerned.
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(2) The Commission may at the request of the appropriate officer, by written notice extend the period specified in subsection (1) by such further period, not exceeding 14 days, as it considers appropriate.
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(3) Documents furnished to the Commission under this section shall be kept by the Commission for such period as it thinks fit.
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Review by Commission.
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88.— (1) The Commission shall consider every annual statement of accounts and auditor’s report furnished to it under section 87 and, where it considers it appropriate to do so, shall furnish a report in writing to the Chairman of the Dáil on any matter arising in relation to such statement or report.
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(2) Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, finds a minor error or omission in the statement, the Commission shall furnish to the appropriate officer by whom the statement was furnished details of the error or omission, as the case may be, and the Commission shall inform the appropriate officer that he or she may correct the error or make good the omission within the period of 14 days from the date on which the notification issued to the appropriate officer concerned.
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(3) (a) Where the Commission, following consideration by it of an annual statement of accounts furnished to it under section 87, is of the opinion that the statement of accounts does not comply with the guidelines, the Commission shall furnish to the appropriate officer a written notice containing details of the non-compliance and the Commission shall inform the appropriate officer that he or she may furnish comments on the matter to the Commission within 14 days from the date on which the notice issued to the appropriate officer and that any such comments will be considered by the Commission before considering the matter further.
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(b) Where the appropriate officer furnishes to the Commission his or her comments on the matter referred to in the notice furnished under paragraph (a) within the period referred to in that paragraph, the Commission shall have regard to the said comments.
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(c) Where, following consideration of any comments received by the Commission under paragraph (a), or where the appropriate officer fails to make any comments under that paragraph, and the Commission continues to be of the opinion that there may have been non-compliance with the guidelines it shall report the matter (together with any relevant document or other thing in its possession) to the Minister for Public Expenditure and Reform and the Chairman of the Dáil.
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(4) Where the Commission is satisfied that the annual statement of accounts complies with this Part and with the guidelines, the Commission shall notify the Minister for Public Expenditure and Reform accordingly.
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(5) The Commission may make such inquiries as it considers appropriate and may require any person to furnish any information, document or thing in the possession or procurement of the person which the Commission may require for the performance of its functions under this Part.
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(6) Where the appropriate officer fails to comply with section 87, the Commission shall—
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(a) furnish a statement to that effect to the Chairman of the Dáil and the Minister for Public Expenditure and Reform, and
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(b) publish details of the non-compliance on the Commission’s website.
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Guidelines.
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89.— (1) For the purpose of providing practical guidance to political parties with respect to keeping proper books of accounts and preparing the annual statement of accounts and auditor’s report, the Commission shall prepare and publish guidelines.
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(2) Before publishing guidelines under this section, the Commission—
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(a) shall obtain the consent of the Minister,
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(b) may publish in such manner as the Commission considers appropriate a draft of the guidelines and shall give persons 28 days from the date of publication of the draft guidelines within which to make written representations to the Commission in relation to the draft guidelines, or such further period, not exceeding 28 days, as the Commission in its absolute discretion thinks fit, and
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(c) following consultation and, where relevant, having considered the representations, if any, made, shall submit the draft guidelines to the Minister for his or her consent to its publication under this section, with or without modification.
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(3) Where the Commission publishes guidelines, it shall publish a notice of such publication in Iris Oifigiúil and that notice shall—
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(a) identify the guidelines,
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(b) specify the matters relating to the books of accounts and the annual statement of accounts in respect of which the guidelines are published, and
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(c) specify the date on which the guidelines shall come into operation.
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(4) The Commission may, with the consent of the Minister, and following consultation with any other person or body that the Commission considers appropriate or that the Minister directs, amend or revoke any guidelines prepared and published by it under this section.
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(5) Where the Commission amends or revokes guidelines published under this section, it shall publish notice of the amendment or revocation, as the case may be, in Iris Oifigiúil.
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(6) The Commission shall, as soon as practicable after it publishes guidelines—
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(a) furnish a copy of the guidelines, and where guidelines have been amended, a copy of the guidelines so amended, to each political party, and
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(b) make available for public inspection, without charge, at its principal office during normal working hours and on the Commission’s website—
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(i) a copy of the guidelines, and
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(ii) where guidelines have been amended, a copy of the guidelines so amended.
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Public inspection of annual statements of accounts.
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90.— As soon as reasonably practicable after receiving an annual statement of accounts and auditor’s report under section 87 the Commission shall make a copy of the statement and report available for public inspection, without charge, at its principal office during normal working hours and on the Commission’s website.”.
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