Section 23 Remuneration and expenses of Chief Electoral Officer and other persons at local election.C1

The expenses of the Chief Electoral Officer as returning officer at a local election, the expenses and remuneration of a deputy returning officer at such an election and the remuneration payable to persons employed in connection with such an election shall not exceed the amounts provided by a scale framed by the Ministry and approved by the Ministry of FinanceF2.

All expenses properly incurred in relation to the holding of a local election F3held on or after F41st October 1973 shall be paid by the local authority concerned, and all expenses properly incurred in relation to the holding of an election to a district council prior to 1st October 1973 shall be paid out of moneys hereafter appropriated for the purpose of meeting such expenses and shall at such time after 1st October 1973 as the Ministry may determine be repaid by the council to the Exchequer to such extent (if any) as the Ministry with the approval of the Ministry of FinanceF5 determines.

On the request of a returning officer for an advance on account of his election expenses at a local election, the local authority by which such expenses are to be paid may make such an advance on such terms as it thinks fit.

All costs properly incurred by a returning officer in the institution of legal proceedings arising out of a local election shall be deemed to form part of the expenses properly incurred by him in relation to the holding of the election.

Within F6six months from the declaration of the result of an election to any local authority the returning officer shall submit to that local authority a detailed account of the expenses incurred by him in the conduct of that election supported by vouchers for the payments set out therein; and no sum which is not so supported may lawfully be paid out of any rate or fund adminstered by that local authority.