R5-69

Legislation should provide for: (a) the rendering by each political party of an account of general election expenditure, such account to be submitted within a prescribed period following polling day to the Election Commission supported by a statutory declaration as to its accuracy by a designated party official; (b) the scrutiny by the Election Commission of all such accounts and follow-up investigations as necessary; (c) a duty on the Election Commission to take proceedings before an election court where the facts in its opinion disclosed overspending by a political party; (d) a power in the election court to impose a financial penalty on a political party proved to have been guilty of overspending; (e) criminal sanctions (fines and imprisonment) for individuals guilty of culpable conduct (including deliberate and reckless acts) in relation to over-spending by a political party; (f) other appropriate provisions applying the principles outlined above to the other recommendations in this chapter, such as limits on third-party expenditure and limits on expenditure in the Scottish Parliament, the National Assemblies and so forth. (p 145)