50. Do third parties have to report on election campaign finances?

Expenditure incurred by political parties at local authority elections is accounted for under the Local Elections (Disclosure of Donations and Expenditure) Act 1999. Candidates, national agents and designated persons of political parties and third parties are to submit details of election expenditure to their relevant local authority within 90 days of polling day.

Third parties are required to open political donations accounts and to deliver a Bank Statement and a Certificate of Monetary Donations to the Standards Commission. Third parties are exempted from the obligation to furnish a Donation Statement.

Source: GRECO (2009) Evaluation Report on Ireland, Transparency of Party Funding (Theme II), p.16.