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Electoral Act, 1997 (No. 25)Introductory TextActs Referred toPart I Preliminary and General (ss. 1-4B)1. Short title, collective citation, construction and commencement.2. Interpretation.3. Variation of monetary amounts by order of Minister.4. Review by Public Offices Commission.4A. Limitation of time for prosecution of offence.4B. Powers of investigation.Part II Constituency Commission (ss. 5-15)5. Establishment of Constituency Commission.6. Function of Constituency Commission.7. Membership of Constituency Commission.8. Provisions in relation to members.9. Report of Constituency Commission.9A. Report of committee established under section 5(1A).10. Constituency Commission to invite and consider submissions.10A. Committee established under section 5(1A) to invite and consider submissions.11. Staff of and assistance to Constituency Commission.12. Expenses of Constituency Commission.13. Procedure of Constituency Commission.14. Prohibition on disclosure of information.15. Prohibition of certain communications.Part III Payments to Political Parties and Reimbursement of Election Expenses of Candidates (ss. 16-21A and draft 21B)16. "Qualified party".17. Payments to qualified parties.18. Application by qualified parties of payments under this Part.19. Making of payments.20. Party to furnish statement regarding payments.21. Reimbursement of election expenses of candidates.21A. Reimbursement of expenses at presidential elections.21B. Reimbursement of expenses at elections in Seanad Higher Education constituency.Part IV Disclosure of Donations (ss. 22-26)22. Interpretation (Part IV).23. Anonymous donations.23A. Limits on donation amounts.23AA. Limits on donations from corporate donors.23AB. Donations by intermediaries.23B. Political donations accounts.23C. Registration of third parties.23D. Registration of corporate donors.24. Donation statement.24A. Prohibition on acceptance of donations in certain circumstances.24B. Party leader's statement.25. Offences and penalties (Part IV).26. Disclosure of donations by companies, trade union, etc.Part V Expenditure by Political Parties and Candidates at Dáil Elections and European Elections (ss. 27-45)27. Interpretation (Part V).28. Appointment of national agent and election agent.29. Office of agent.30. Making of contracts through agent.31. Expenses and payments at election.32. Limitation of election expenses at Dáil election.32A. Limitation of election expenses at election in Seanad Higher Education constituency.33. Limitation of election expenses at European election.34. Period for making claims relating to election expenses.35. Disputed claims relating to election expenses.36. Statement in relation to election expenses.37. Laying of copy of statement of election expenses before each House of Oireachtas.38. Relief for non-compliance with Part V.39. Power of court to require information from agent.40. Excess expenditure.41. Provisions relating to fresh election.42. Provisions where polls at Dáil election and European election are taken on same day.43. Offences and penalties (Part V).44. Dáil election petition.45. European election petition.Part VI Donations and Election Expenses at Presidential Election (ss. 46-62)46. Interpretation (Part VI).47. Anonymous donations to presidential candidate.48. Presidential election donation statement.48A. Limits on donation amounts.48AA. Limits on donations from corporate donors in relation to presidential elections.48AB. Donations by intermediaries at presidential election.48B. Political donations accounts.48C. Registration of third parties.49. Orders (Part VI).50. Appointment of presidential election agent.51. Making of contracts through presidential election agent.52. Expenses and payments at presidential election.53. Limitation of presidential election expenses.54. Period for making claims in relation to presidential election expenses.55. Disputed claims in relation to presidential election expenses.56. Statement in relation to presidential election expenses.57. Laying of copy of documents before each House of Oireachtas.58. Relief for non-compliance with Part VI.59. Power of court to require information from agent.60. Provisions relating to fresh presidential election.61. Offences and penalties (Part VI).62. Presidential election petition.Part VII Persons Unable to Vote at Polling Station (ss. 63-70)63. Entry of names in postal voters list.64. Application to be entered in postal voters list.65. Applicant to provide information or documents.66. Notices and application forms.67. Consideration of applications.68. Voting by electors referred to in section 63.69. Amendment of Act of 1997.70. Amendment of Local Elections Regulations, 1995.Part VIII Miscellaneous (ss. 71-82A)71. Appointment of appropriate officer by political party.72. Donations and election expenses at local elections.73. Inspection of documents furnished to Public Offices Commission.74. Offences by bodies corporate.75. Local election petition.76. Registration of electors.77. Expenses of returning officers.78. Free postage for candidates at elections.79. Arrangements for counting of votes.80. Production of documents by Clerk of Dáil.81. Amendment of section 25 of Act of 1992.82. Amendment of Local Elections Regulations, 1995.82A. Fixed payment notices.Part IX Political parties - disclosure of accounts (ss. 83-92)83. Interpretation (Part IX).84. Duty to keep proper books of accounts.85. Annual statement of accounts.86. Annual audit of accounts.87. Annual statement of accounts etc. to be furnished to Commission.88. Review by Commission.89. Guidelines.90. Public inspection of annual statements of accounts.91. Subsidiary organisations.92. Offences and penalties.Part X Spending and Donations at Election of Mayor of Limerick (ss. 93-113)93. Interpretation.94. Anonymous donations to mayoral candidate.95. Limerick mayoral election donation statement.96. Limits on donation amounts.97. Political donations accounts.98. Registration of third parties.99. Appointment of mayoral election agent.100. Making of contracts through mayoral election agent.101. Expenses and payments at Limerick mayoral election.102. Period in respect of which election expenses are reckoned at Limerick mayoral elections.103. Limitation of election expenses at Limerick mayoral election.104. Period for making claims in relation to Limerick mayoral election expenses.105. Disputed claims in relation to Limerick mayoral election expenses.106. Statements in relation to Limerick mayoral election expenses.107. Reimbursement of Limerick mayoral election expenses of candidates.108. Laying of copy of documents before each House of the Oireachtas.109. Relief for failure to comply with Part.110. Power of court to require information from mayoral election agent.111. Excess expenditure.112. Provisions relating to fresh Limerick mayoral election.113. Offences and penalties.Schedule
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2023 - onwards
Version 2 of 2

84. Duty to keep proper books of accounts.

(1) The appropriate officer of a political party shall keep, or cause to be kept in such form, including electronic form, as may be set out in guidelines, all proper and usual books of accounts of the political party concerned and of each of its subsidiary organisations.

(2) Books of accounts kept under subsection (1) shall-

(a) disclose at any time, with reasonable accuracy, the financial position of the political party, and of each of its subsidiary organisations, at that time,

(b) be furnished by each subsidiary organisation to the appropriate officer within the period of 3 months from the end of the financial year to which the relevant books of accounts relate, and

(c) enable the appropriate officer to ensure that the annual statement of accounts complies with the guidelines.

(3) Books of accounts kept under subsection (1) shall be preserved by the appropriate officer for a period of not less than 6 years from the end of the financial year to which they relate.

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