62. What other institutions have a formal role in political finance oversight?

It is a matter for the Gardaí/DPP to decide whether to proceed with a prosecution.

The Standards Commission does not have a supervisory role in relation to the disclosure o fdonations and election expenditure at local elections. This is provided for in the Local Elections (Disclosure of Donations and Expenditure) Act 1999. Returns are furnished to the relevant localauthority (in which the candidate/party concerned stood for election).

Source: GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II), pp. 18-19.

Director of Public Prosecutions(DPP); Gardaì; Local Authorities