Labour Party officials have been ticked off for failing to declare thousands of pounds in donations in time for the publication of the Electoral Commission's accounts.

Under legislation introduced by the Labour government in 2001, political parties have to tell the independent commission about any donations received over �5,000, and these accounts are published quarterly.

Donations to Labour Lord Peter Hamlyn - �500,000 (bequest) Sir Gulam Noon - �100,000 Barbara Castle - �2,000 to Blackburn CLP (bequest) Manchester Airport Group - �30,000 Birmingham Airport - �8,000 Fire Brigades Union - �10,875

Late submissions by Labour and the Green Party in the third quarter of 2002 prompted the commission to warn that it was prepared to consider using enforcement action if the failure to comply with the legislation continued.

The Political Parties, Elections and Referendums Act 2000 (PPERA) requires political parties to submit quarterly donation reports to the commission.

Donations to the Conservatives Carlton Club Political Committee - �100,000 Millcentro Ltd - �250,000 Sir Stanley Kalms - �41,033.91

The commission said: "Having carefully considered the representations made by the parties, the commission considers that whilst they have failed to meet the reporting requirements of the act, it would not be appropriate to take enforcement action on this occasion.

"However, the parties have been advised that the commission regards the failure to meet reporting requirements as unacceptable and that should there be any future systematic failure to comply, the commission will consider using its enforcement powers under the act."

Barbara Castle

Labour was late registering �20,192 in donations between 1 October and 31 December 2002, while the Liberal Democrats failed to report �12,595.25 and Plaid Cymru, �2,518.44.

The Conservatives submitted a supplementary report in December 2002 detailing two donations totalling �12,500 that were omitted from their returns for the third quarter of 2002.

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A Labour Party spokesman said the party was committed to "taking whatever steps are necessary" to ensure full compliance with its obligations to disclose donations.

Training was being increased for treasurers of the party's accounting units "to improve understanding of what must be reported to the commission", said the spokesman.

"We have been consulting fully with the Electoral Commission about this. The Electoral Commission is fully aware of the situation and of the steps we are now taking."

Transparency

Labour received bequests of �500,000 from Lord Peter Hamlyn and �2,000 for the Blackburn CLP from Labour former minister Barbara Castle.

The party also received �30,000 from Manchester Airport Group and �8,000 from Birmingham Airport, as well as �10,000 from the Fire Brigades' Union.

Donations received by party Conservatives - �1,985,492 Labour - �1,861,021 Liberal Democrats - �315,028 Scottish National - �96,529 Plaid Cymru - �45,016 Green - �12,944

The Tories received �100,000 from the Carlton Club Political Committee and �250,000 from Millcentro Ltd, which is headed by Swedish businessman Johan Eliasch.

Sam Younger, the commission's chairman, said: "We recognise that parties have had practical problems adapting to the reporting requirements for donations, and we are currently reviewing the detail and workings of the system," he said.

"However, the recent failures cannot be allowed to continue if the Act is to be effective in delivery transparency."