Electoral Finance Act 2007

  • repealed
128 Auditor's report on return of third party's election expenses
  • (1) Every financial agent must, before the Electoral Commission receives the return required by section 127, obtain from the auditor appointed under section 11 a report on the return if the third party's total election expenses exceed 25% of the maximum amount prescribed by section 118(1)(b).

    (2) The auditor must state in the report—

    • (a) the position shown by the return in respect of the requirement that the third party's total election expenses not exceed either of the amounts prescribed by section 118; and

    • (b) either—

      • (i) whether, in the auditor's opinion, the position stated under paragraph (a) is correct; or

      • (ii) that the auditor has been unable to form an opinion as to whether the position stated in paragraph (a) is correct.

    (3) The auditor must make any examinations that the auditor considers necessary.

    (4) The auditor must specify in the report any case in which—

    • (a) the auditor has not received from the financial agent all the information that the auditor requires to carry out his or her duties:

    • (b) proper records of the third party's election expenses have not, in the auditor's opinion, been kept by the financial agent.

    (5) The auditor—

    • (a) must have access at all reasonable times to all records, documents, and accounts that relate to the third party's election expenses and that are held by the financial agent; and

    • (b) may require the financial agent to provide any information and explanations that, in the auditor's opinion, may be necessary to enable the auditor to prepare the report.