Compliance under this Regulation is documentary and procedural. It requires establishing systems, staff responsibilities and records architecture that mirror the Regulation’s prescriptions, and documenting approvals, approvals attempts, and Electoral Commission interactions.
Systems and record architecture. Maintain the party records specified in clause 12 at party headquarters in NSW or at an Electoral Commission‑approved address: receipt book, acknowledgment book, deposit book, cash book(s), cheque book, journal and ledger. For election campaigns, the responsible person must maintain the receipt and acknowledgment books (Electoral Commission‑issued), a cheque book, petty cash book for items $50 or less (clause 27), and a cash book or separate receipts and payments books (clause 23). All records must be kept for at least three years (clauses 21, 29). Map your chart of accounts, trial balance and general ledger so these can be supplied with Part 3 declarations (clause 6(2)).
Electronic recordkeeping controls. If records are maintained electronically, implement program control features required by clauses 13(2) and 24(2): visible chronological output, sequential program control numbering that enables verification of completeness, an immutable amendment regime (no direct edits, only separate corrective transactions), monthly backups for records under three years old, and off‑site storage of the most recent backup copy. Document software configuration, backup schedules and access controls; preserve logs showing program control numbering and amendment trails for audit.
Receipt and acknowledgment books. Use Electoral Commission‑issued receipt and acknowledgment books for responsible persons (clause 25(1), clause 26(1)). Ensure each receipt contains the date, amount, payment form, donor identity and purpose (clauses 15(3), 25(3)); ensure each acknowledgement contains date, value, description, donor identity and purpose (clauses 16(3), 26(3)). Machine‑number receipts and acknowledgments; retain duplicate and triplicate copies per clause instructions and cancel and retain cancelled forms. Where electronic receipts are used, ensure the Electoral Commission has approved the accounting system as generating compliant receipts (clauses 15(12), 16(12), 25(10), 26(11)).
Vouching and supporting material. When lodging Part 3 declarations after the half‑year ending 30 June, attach the financial records specified by clause 6(2) for parties, and bank statements and any other reasonably required information for independent elected members, groups or candidates per clause 6A(2). Vouch donations and expenditures per clauses 9-11 and 37: attach receipt book copies, acknowledgement book copies, accounts/receipts for expenditures, copies of advertising material (except online advertising where the transaction cost did not exceed $20), and for candidate repayments attach party invoices and receipts and allocation evidence where multiple candidates benefit (clause 11). Ensure accounts and receipts set out particulars sufficient to clearly identify the nature of expenditure (clause 10(2)).
Deposit and bank reconciliation discipline. Produce the deposit book to the bank when making deposits and get the duplicate carbon initialled and stamped by the ADI (clause 17(4)(c)). Reconcile cash books monthly with bank passbooks/statements and enter reconciliations in the cash book as required by clauses 18(6) and 18(7). Keep records of reconciliations and bank stamps as vouching evidence.
Segregation of funds and campaign accounts. Maintain campaign accounts in the manner required by the Act and this Regulation. If relying on the federal campaign account exemption under clause 36(1), ensure the funds are kept exclusively for federal government election campaigns and that no proceeds from sale of property held as campaign assets are paid into other accounts (clause 36(2)). If seeking Electoral Commission authorisation for another person to operate a campaign account under clause 32, document the exceptional circumstances and obtain written authorisation, and track any revocation risks.
Advertising and audiovisual archives. Retain audiovisual advertising (DVDs, tapes, electronic files) used for TV or cinema advertisements for 12 months after last presentation (clause 45(2)) and other advertising material for 3 years after last presentation (clause 46(2)). If requested by the Electoral Commission under clause 45(3), arrange viewing. Maintain cataloguing metadata that links ads to expenditure ledgers to support Part 3 declarations and Part 4 payment claims.
Alternative systems and approvals. If seeking approval for alternative accounting systems under clause 22, lodge an application accompanied by an auditor’s statement confirming that required Part 3 declaration information is ascertainable from the proposed system (clause 22(2)). Keep evidence of the auditor’s statement and any Electoral Commission approval or conditions, and ensure full compliance with any conditions; be prepared for the Commission to cancel approval on one month’s notice (clause 22(4)).
Training and agent eligibility. Ensure party agents and official agents satisfy training requirements under clause 40(1). Document completion of authorised training programs or evidence of recognised professional accounting membership under clause 40(3)(a)-(c) to avoid disqualification.
Valuations and donated property. If receiving non‑monetary donations (property), maintain journal entries complying with clause 19 and be prepared for the Electoral Commission to appoint an external valuer under clause 42 if valuation is disputed. Avoid using internal or party‑connected valuers, as clause 42(2) prohibits candidates, party agents, certain office holders and Commission staff from appointment.
Responding to Electoral Commission directions and audits. If the Commission issues a direction under clause 44 to lodge records, comply within the time specified or be exposed to a 20 penalty unit maximum under clause 44(2). Prepare for compliance audits under clause 34 by maintaining up‑to‑date Part 3 declaration packages and making them available in the form approved by the Commission (clause 6(3), 6A(3)). Keep copies of correspondence with the Commission concerning approvals, authorisations, and audits to evidence good faith compliance.
Document donor disclosure obligations. If receiving donations via an individual acting for a related corporation, collect the particulars required by clause 8: the name of the other corporation and the amounts of that corporation’s political donations in the same financial year. Ensure receipts for reportable donations carry the prescribed statement verbatim per clause 30; include the prescribed text on all receipts for donations that may trigger reportable thresholds.
Penalty notice awareness and remediation. Monitor Schedule 1 for fixed penalty notice amounts attached to specific offences under the Act and Regulation. Use internal compliance checklists mapped to clause numbers to reduce the risk of routine fixed penalty notices for recordkeeping failures (for which Schedule 1 sets amounts such as $220 for many Regulation contraventions). For any penalty notices, preserve correspondence and evidence of remediation actions taken.
In short, compliance is documentary: set up a mapped, controlled accounting and record retention system; use Commission‑issued receipt/acknowledgement books or approved electronic equivalents; reconcile deposits and bank statements monthly with stamped deposit book duplicates; keep precise backups and amendment logs for electronic systems; maintain advertising archives per media type; keep detailed supporting ledgers, and obtain and retain Electoral Commission approvals and auditor statements where alternative arrangements are sought.