Submit petition

The inquiry will explore four key themes, as set out below.  

Governance and internal control within political parties 

• What internal governance, financial and control arrangements or requirements are currently in place within political parties? 

• Are these arrangements sufficient to ensure proper financial conduct within political parties? 

• Are the powers and oversight mechanisms of the institutions which are responsible for regulating and enforcing these requirements sufficient, effective and proportionate?  

• Should governance and financial control requirements vary according to a political party's size, complexity, resources and receipt of public funding? If so, how? 

• Are current arrangements for whistleblowing, reporting concerns and organisational accountability within political parties sufficient for staff, members and officeholders?  

• What governance, financial oversight, internal control and audit issues arise where political parties operating in Scotland form part of wider GB-wide party structures, and how do these differ from arrangements for parties constituted as separate Scottish administrations? 

External audit and assurance of political parties 

• Do existing audit arrangements provide a sufficient level of confidence regarding the propriety of political parties' financial management and reporting? 

• Is the current audit framework for political parties proportionate to the risks associated with party financing and governance? 

• What does an audit opinion establish in respect of the probity of political parties’ finances?  

• Is there a gap between the “reasonable assurance” audit opinions provide and the assurance that party members, donors and the public expect it to provide? 

• What mechanisms are in place for auditors to escalate or report serious governance or financial concerns within political parties, including to the Electoral Commission?  

• Are these mechanisms sufficient?  

• To what extent do client confidentiality arrangements restrict the effective sharing of information between auditors and authorities which could otherwise help identify unethical or improper financial or governance conduct within political parties?  

The Electoral Commission’s regulation of political parties 

• Are the Electoral Commission's powers, resources and guidance sufficient and proportionate to provide effective oversight of political party finances and governance arrangements, and maintain public confidence in the party system? 

• Is the financial and governance information provided by political parties to the Electoral Commission adequate, sufficiently timely, and detailed enough to detect and/or prevent financial impropriety?  

• How effectively does the Electoral Commission identify, assess and respond to emerging risks and indicators of governance or financial weakness within political parties?  

• What mechanisms exist for sharing finance and governance concerns among relevant regulatory, parliamentary, law enforcement, and audit bodies, and are these mechanisms sufficient? 

• What lessons can be learned from approaches to governance, control frameworks and regulation of political parties elsewhere, including Wales and Northern Ireland, and comparable international systems? 

Transparency for party members, donors and the public 

• Do current requirements for the disclosure of donations, fundraising and the use of funds allow party members, donors and the public to understand how political parties raise, manage and spend their funds?  

• Are these requirements sufficient to maintain trust in political parties’ financial propriety? 

• How stringent are the requirements regarding the spending of funds raised for specific stated purposes, projects, campaigns or activities, including how any reallocation of those funds is reported? 

• Are existing complaints, investigation and redress mechanisms relating to the finances of political parties effective, accessible and well understood?  

• What reforms, if any, would strengthen public confidence in the propriety of financial arrangements within political parties?