Fine Gael yesterday rejected an allegation by Fianna Fail that it had spent more than the legal limit in the South Tipperary by-election campaign.
Voters go to the polls tomorrow in a contest that is extremely tight and could have a bearing on the Government's ability to survive a full term.
Four of the candidates - Fianna Fail councillor Barry O'Brien, Fine Gael Senator Tom Hayes, Labour's Mrs Ellen Ferris and Mr Seamus Healy, an independent - are considered to have a chance of taking the seat.
Mr Healy and Mrs Ferris refused to be drawn into the row over spending, saying there were more important issues.
A Fianna Fail spokesman said it was clear from the number and quality of posters it used, and the extent of its election literature, that Fine Gael had spent more than the £14,453 per candidate allowed by the Public Offices Commission under the Electoral Act.
He said Mr Hayes had at least twice as many posters as other candidates in every town and village in the constituency. ail had cut all other overheads "to the bone and beyond" in order to spend as much as possible on posters and literature, so it was not possible to see where Fine Gael could have made other savings.
In addition, Fine Gael would have had to fund its election headquarters in Clonmel, unlike Fianna Fail which owned the building used for its campaign.
The Fine Gael director of elections, Mr Charlie Flanagan, dismissed the accusation.
"The difficulty for Fianna Fail is we went for a good quality poster that lasted for the duration of the campaign and stayed up," he said.
"It seems to me that panic has gripped the Fianna Fail campaign."
He said his party was aware of its obligations under the Act and would have no problem meeting them.
Mr Healy said there were other issues which were much more important, such as the need for more jobs and houses in the constituency and a decentralised Government department. "They are much more serious and significant issues at this stage than a row between Fianna Fail and Fine Gael."
Mrs Ferris said she was disappointed that two days before polling, Fianna Fail was engaged in "petty mudslinging".
The by-election had brought to national attention the "serious neglect" South Tipperary had suffered.
"It's no surprise that Fianna Fail is ignoring the real issues such as health, housing and employment. This Government has failed the people of South Tipperary and this will be abundantly clear when voters go to the polls and elect a Labour TD," she said.
The Electoral Act requires agents responsible for candidates' expenditure to furnish detailed expenses statements to the Public Offices Commission within 56 days of polling.
Cases of overspending may be referred to the Director of Public Prosecutions.
There are two other candidates, Ms Mary Heney of the Christian Solidarity Party and Mr Raymond McInerney of the Natural Law Party.
The election arose following the death in March of Mrs Ferris's husband, Mr Michael Ferris.
