Does the country publish candidate/party financing reports online?
Ireland
Answer
Yes, not machine readable
Source
Evaluation Report on Ireland Transparency of Party Funding (Theme II)
Reporting obligations
69. Political parties and individual candidates receiving a monetary donation exceeding 126.97 EUR must open and maintain a political donations account and furnish a Donation Statement comprising the corresponding annual returns of such account to the Standards Commission every year (political parties by 31 March and elected representatives by 31 January, respectively; unsuccessful candidates must furnish a donation statement within 56 days of polling day). The Donation Statement, is accompanied by a Statutory Declaration stating that the information on the Donation Statement is correct and that all reasonable action has been taken to ensure its accuracy. The Donation Statement/Statutory Declaration must detail all donations over 5,078.95 EUR (for political parties) and 634,87 EUR (for elected representatives and unsuccessful election candidates), including information on their actual value and nature (i.e. cheque, cash or property/goods), as well as the name, address and description of the donor (i.e. whether the donor is an individual, company, etc.). Donation Statements do not include details on debts and assets of political parties/candidates. The Donation Statement/Statutory Declaration must be accompanied by i) a Bank Statement provided by the financial institution in which the bank account was opened and ii) a Certificate of Monetary Donations confirming that all monetary donations received during the year were lodged to the account and that all amounts debited from the account were used for political purposes.
70. Political parties/candidates (through their national/election agents) are also required to furnish Election Expenses Statements at D?il and European elections; these must be delivered to the Standards Commission within 56 days of polling day. Election Expenses Statements must be accompanied by a Statutory Declaration on which the national/election agent declares that the information on the Election Expenses Statement is correct and that he/she has taken all reasonable action to ensure its accuracy. In particular, Election Expenses Statement must include the following information:
- details of authorised persons, including the amount each authorised person was permitted to spend and the amount actually spent;
- confirmation of the portion of each candidate's spending limit which was assigned by the candidates to their political party;
- the candidate?s election agent?s Election Expenses Statements are to include a breakdown of all expenditure incurred by the agent on the candidate?s behalf, while the national agent?s Election Expenses Statement will include a breakdown of spending by the national agent.
https://www.coe.int/t/dghl/monitoring/greco/evaluations/round3/GrecoEval3(2009)4_Ireland_Two_EN.pdf
Reporting obligations
69. Political parties and individual candidates receiving a monetary donation exceeding 126.97 EUR must open and maintain a political donations account and furnish a Donation Statement comprising the corresponding annual returns of such account to the Standards Commission every year (political parties by 31 March and elected representatives by 31 January, respectively; unsuccessful candidates must furnish a donation statement within 56 days of polling day). The Donation Statement, is accompanied by a Statutory Declaration stating that the information on the Donation Statement is correct and that all reasonable action has been taken to ensure its accuracy. The Donation Statement/Statutory Declaration must detail all donations over 5,078.95 EUR (for political parties) and 634,87 EUR (for elected representatives and unsuccessful election candidates), including information on their actual value and nature (i.e. cheque, cash or property/goods), as well as the name, address and description of the donor (i.e. whether the donor is an individual, company, etc.). Donation Statements do not include details on debts and assets of political parties/candidates. The Donation Statement/Statutory Declaration must be accompanied by i) a Bank Statement provided by the financial institution in which the bank account was opened and ii) a Certificate of Monetary Donations confirming that all monetary donations received during the year were lodged to the account and that all amounts debited from the account were used for political purposes.
70. Political parties/candidates (through their national/election agents) are also required to furnish Election Expenses Statements at D?il and European elections; these must be delivered to the Standards Commission within 56 days of polling day. Election Expenses Statements must be accompanied by a Statutory Declaration on which the national/election agent declares that the information on the Election Expenses Statement is correct and that he/she has taken all reasonable action to ensure its accuracy. In particular, Election Expenses Statement must include the following information:
- details of authorised persons, including the amount each authorised person was permitted to spend and the amount actually spent;
- confirmation of the portion of each candidate's spending limit which was assigned by the candidates to their political party;
- the candidate?s election agent?s Election Expenses Statements are to include a breakdown of all expenditure incurred by the agent on the candidate?s behalf, while the national agent?s Election Expenses Statement will include a breakdown of spending by the national agent.
https://www.coe.int/t/dghl/monitoring/greco/evaluations/round3/GrecoEval3(2009)4_Ireland_Two_EN.pdf
Comment
http://www.sipo.gov.ie/en/Reports/Annual-Disclosures/
http://www.sipo.gov.ie/en/Reports/Election-Reports/
http://www.sipo.gov.ie/en/Reports/Election-Reports/
