Final Cover Election Expenditure - Election Commission of India

Annexure-37Election Commission’s letter No. 76/2004/JS-II, dated 06.08.2004 addressed to the Chief ElectoralOfficers of all States/Union Territories.SUBJECT: - Accounts of Election Expenses- Clarification regarding.I am directed to invite your attention to the provisions regarding maintenance of account ofelection expenses by contesting candidates. It has been brought to the notice of the Commissionthat in certain cases, prospective candidates get campaign materials prepared in advance, before thefiling of nomination. Questions have been raised regarding accounting for the expenses of this nature.Some candidates have, in the past, left out the expenditure on such items from the account of theirelection expenses on the pretext that only the expenditure incurred from the date of filingnomination is to be accounted for.It is clarified that the candidates, while maintaining their register of accounts of electionexpenditure, should also account for all expenditure including those incurred prior to the date ofnomination for preparation of campaign materials etc. which are actually used during the postnomination period/in connection with the election.The above directions may be brought to the notice of all District ElectionOfficers and Returning Officers for information and necessary action in future election.Kindly acknowledge receipt.145