the Standards in Public Office Commission has for the first time made a report based on requested audited statements of accounts from all registered political parties Press Release - Report on Political Parties' Statements of Accounts 2015 - Standards in Public Office Commission
under the Electoral (Amendment) (Political Funding) Act 2012
Political Party Account Guidelines - Standards in Public Office Commission
2015 Political Parties' Statements of Accounts - Standards in Public Office Commission
the docs http://www.sipo.gov.ie/en/Reports/Po...f-Accounts.pdf http://www.sipo.gov.ie/en/Reports/Po...f-Accounts.pdf
Many small irish political parties non-compliant with SIPO requirements, they did not provide audited accounts
Accounts furnished by political parties - Standards in Public Office Commission
Table 1 – Compliance of registered political parties.
Political Party registered pre 2015 in receipt of State funding Compliant status Fianna Fáil Fully compliant Fine Gael Fully compliant Sinn Fein Fully compliant The Labour Party Fully compliant Political Party registered pre 2015 not in receipt of State funding Green Party Fully compliant Fis Nua Fully compliant Kerry Independence Alliance Fully compliant Workers and Unemployed Action Group Fully compliant AAA (1Jan – 31 Aug 2015) (note: party ceased to exist in 2015) Queries outstanding PBPA (1 Jan – 31 Aug 2015) (note: party ceased to exist in 2015) Queries outstanding Catholic Democrats Not compliant Communist Party of Ireland Not compliant Direct Democracy Ireland Not compliant Independents 4 Change Not compliant Irish Democratic Party Not compliant United Left Not compliant The Workers Party Not compliant Socialist Party Partly compliant Political Party registered in 2015 not in receipt of State funding Renua Fully compliant Social Democrats Fully compliant AAA/PBPA Queries outstanding United People Not compliant
Standards in Public Office Commission say audit requirements for small political parties is excessive/unduly burdensome.
Recommendations - Standards in Public Office Commission
and decided not to order audits of the small parties that did not submit them themselves http://www.sipo.gov.ie/en/Reports/Po...l-parties.htmlThis report marks the first time that political parties have been required to furnish statements of accounts to the Commission. Inevitably, issues have arisen that may not have been anticipated when the legislation was being drafted.
A number of parties are noted in this report as non-compliant with the requirements of the Act and the Guidelines. However, the requirement on all registered political parties to furnish statements of accounts and to have them audited by a public auditor, regardless of the size of the party or the extent of its income and expenditure is, in the Commission’s view, excessive.
A number of the smaller parties subject to the Act’s obligations reported no income during 2015, while others reported insufficient funds available to have accounts audited. These political parties do not receive any funding from the Exchequer. Given these circumstances, several parties noted that they are aggrieved that the Commission must now report their non- compliance with what they view as overly burdensome provisions of the legislation.
The Commission agrees that the requirements of the Act are unduly burdensome in these circumstances. The Commission is of the view that placing the same onerous obligations on parties with very little income and expenditure, and that are not in receipt of moneys from the State, is unreasonable.
The Commission recommends, therefore, that the legislation be reviewed with a view to exempting smaller parties, especially those that receive no funding from the Exchequer under either the electoral or party activities allowance legislation, from the requirement to furnish audited statements of accounts to the Commission. The Commission agrees that the requirement to furnish statements should remain, but that it is unnecessary in these circumstances for the statements to be audited.
The Commission further notes that the requirements of other legislation to produce statements are not always consistent with one another. It would be useful to reconcile the reporting requirements of all legislation that provide for state funding of political parties for administrative ease and legislative coherence.
how much would an audit cost?
Socdems auditor cost 2k http://www.sipo.gov.ie/en/Reports/Po...f-Accounts.pdf p233