Christchurch mayor Lianne Dalziel was criticised for failing to identify donors who contributed to her election campaign.

Christchurch mayor Lianne Dalziel says she is yet to hear from police about an inquiry into her electoral returns.

Dalziel, who in October won her third term as mayor, initially failed to identify donors who made significant contributions to her campaign at a fundraiser dinner and auction.

Police have refused to comment, but it is understood they will progress an inquiry.

IAIN MCGREGOR/STUFF Lianne Dalziel was re-elected Mayor of Christchurch in 2019.

When approached by Stuff on Monday, Dalziel said: "I'm not in a position to talk about the electoral returns. The matter's been referred to the police, I have not been interviewed by the police yet, and I'm just leaving things as they were."

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Candidates must disclose the names of donor who contribute more than $1500.

JOHN KIRK-ANDERSON/STUFF Mayoral candidate John Minto, who made the initial complaint against Dalziel, said there were "serious issues that need answering".

Dalziel later revealed the names of six people who donated between $1700 and $17,000 by buying auctioned wine for prices higher than market value. All have connections with her lawyer husband Rob Davidson, who hosted the fundraiser, and many have links to China.

Electoral officer Jo Daly referred a complaint from unsuccessful mayoral rival John Minto to police.

Minto also complained about Dalziel's 2016 donations, saying they were "in the same category", but Daly had told him they were outside the three-year prosecution time limit.

IAIN MCGREGOR/Stuff Lianne Dalziel outlines her priorities for Christchurch after being reelected as mayor for the third time. (Video first published October 13, 2019)

If a candidate is found to have knowingly filed a false electoral return, the maximum penalty is up to two years in prison or a $10,000 fine. If a candidate has unintentionally filed a false return, they can be fined up to $5000. They will not be fined if they can prove they did not intend to get the facts wrong and took reasonable steps to make sure their return was accurate.

Dalziel said she had acted on her husband's advice that none of the donors paid more than $1500 for the auctioned items, so could remain anonymous.

In September, Auckland's electoral officer, Dale Ofsoske, passed on to police a complaint about Auckland mayor Phil Goff's 2016 election expense declaration.

CHRIS SKELTON/STUFF Christchurch mayor Lianne Dalziel, at her inner city apartment, says referring a complaint to police was "standard procedure under the Act".

Goff's $366,000 fundraising auction declaration did not specify individual donations or purchases, which included the sale at an auction of a book for $150,000. The book had belonged to Goff, a former Minister of Foreign Affairs, and had been signed by Chinese President Xi Jinping.

Police made "a number of inquiries" before the timeframe for any prosecution expired in December, rendering police unable to progress the Goff matter.

In 2009, then Waimakariri deputy mayor Dan Gordon was discharged without conviction after a 2009 court case for electoral fraud. He listed a $5000 donation as anonymous then later named the benefactor.