(1) As soon as may be after the end of a year in which payments are made to a qualified party under this Part, the appropriate officer of the party shall furnish to the Public Offices Commission a statement in writing, in the form directed by the Commission, signed by the officer, stating that the payments were applied to some or all of the purposes referred to in section 18 (1) and indicating the matters to which the payments were applied, including the amounts applied to the promotion of participation, respectively, by women and young persons in political activity.

(2) The appropriate officer of the party shall cause the statement referred to in subsection (1) to be audited by a statutory auditor (within the meaning of section 2 of the Companies Act 2014) and, in furnishing the statement to the Public Offices Commission, shall attach thereto the relevant report of the auditor.

(3) The Public Offices Commission shall cause a copy of each statement and auditor's report furnished to it under this section to be laid before each House of the Oireachtas and shall furnish a copy thereof to the Minister for Public Expenditure and Reform.

(4) [deleted]