Compliance audits

The NSW Electoral Commission is authorised under the Electoral Funding Act 2018 to conduct audits of disclosures and public funding claims lodged under electoral funding legislation. This function is central to the compliance activities of the Electoral Commission in relation to disclosures, as well as its public funding responsibilities.

Political participants are required by law to assist the Electoral Commission with their audit by giving access to the relevant records. 

A risk-based approach is used in planning and conducting these audits. The objectives of a disclosure compliance audit are:

• to ensure that the disclosures made are supported by, and consistent with, the documentation required to accompany the declaration 

• to ensure the completeness of disclosures made based on the information gathered by the Electoral Commission 

• to ensure that the disclosures made relate to the correct period and are accurately classified  

• to identify potential contraventions of electoral funding or other legislation the Electoral Commission is responsible to enforce 

Audits or reviews are conducted in accordance with the Electoral Commission’s Compliance Audit Policy.

The Electoral Commission also conducts audits of public funding claims made by State political parties, candidates and independent members of Parliament.  Millions of dollars in public funding is provided to NSW elections participants each year.  Compliance audits provide assurance that applicants are eligible to claim reimbursement for expenditure from the Election Campaigns Fund, the Administration Fund and the New Parties Fund.