Tougher rules should be imposed on the spending of political parties three months before a general election campaign is called, the Standards in Public Office Commission has urged.
Under the existing rules, parties are free to spend as much as they like before the campaign is officially called, though substantial sums were spent before this year's election began.
Once the campaign is called, only €30,150 can be spent nationally, or locally on a candidate in a three-seat constituency, €37,650 in a four-seat constituency or €45,200 in a five-seater.
"There is considerable evidence that many parties 'front-loaded' their campaign expenditure on electioneering well in advance of the date of the dissolution of the Dáil," the commission said yesterday in its annual report.
"It is now clear that the public perception of the legislation is that it is far from effective in its stated aim of regulating expenditure at elections by political parties and candidates," it went on.
In a report earlier this week the commission highlighted that Fianna Fáil, Fine Gael and the Progressive Democrats had reported no donations above State thresholds last year.
Calling yesterday for greater scrutiny of political parties' spending, the commission said their accounts should be independently audited annually.
Meanwhile, Minister for Enterprise Micheál Martin has been told by the commission that it was "not appropriate" for him to ask a civil servant to brief Fianna Fáil TDs.
The Minister requested an official to brief the Fianna Fáil parliamentary party on a departmental report drawn up about changes to cut-price selling by supermarkets.
Deciding not to launch an investigation under the Ethics Act, the commission said Mr Martin's actions were "not in keeping with the spirit of the code of conduct".