Final Cover Election Expenditure - Election Commission of India

6.2.5. The Commission has issued Instruction No. 76/Instruction/2011/EEM dated 7-4-2011(Annexure-55) that the candidate shall incur all election expenses by crossed account payeecheque, from the bank account opened for election purpose. However, if the amountpayable by the candidate(s) to any person/entity, for any item of expenditure, does notexceed Rs. 20,000/- during the entire process of election, then such expenditure can beincurred in cash, by withdrawing it from the bank account opened for the purpose ofelection. All other payments are to be made by Account payee cheque from the said bankaccount.6.2.6. The candidates are required to deposit all the amount meant for election expenses in theseparate bank account opened for the purpose of election and all their election expenses areto be incurred from the said account. The Commission has clarified that if the separate bankaccount is not opened before nomination for election expenses or any amount is spent,without depositing the same in the said bank account, it will be treated that the candidate hasnot maintained the account “in the manner prescribed”.6.3.1. Register of Election Expenditure to be maintained by the candidate:Each candidate is required to maintain a day to day account of his election expenditure in aRegister as in Annexure-14, given to him by the Returning Officer at the time of filing ofnomination papers. This Register shall consist of three parts: (i) Register of day to dayaccounts in Part A, in white pages, (ii) Cash Register as Part B, in pink pages and;(iii) Bank Register as Part C, in yellow pages. The candidate shall have to submit thisvery Register in the said three Parts for inspection by the Expenditure Observer at leastthree times during the campaign period.6.3.2. Every page of the register must be numbered and a certificate must be given by the RO onthe first and last page of the Register about the total number of pages in the register. TheRegister should have sufficient number of pages for the entire campaign period. However, ifthe Register gets filled up earlier, the candidate can ask for a supplementary Register and theRO shall issue a supplementary Register to him in the same format.. The candidate shall givean acknowledgement for having received these registers. The District Election Officershould obtain a copy of such receipts from the Returning Officer.6.3.3. Procedure to fill up the Register of Day to Day Accounts of Election Expenses, Cashand Bank Register.(A) Register of Day to day Accounts:This register, meant for the entire election expenses comprises of 9 columns and isrequired to be filled up date wise on day to day basis. Whenever no expenditure hasbeen made on any particular date, `NIL` should be mentioned against that date.Besides correctly filling up all columns, care should also be taken to fill up the totalamount of expenses (including both paid and outstanding) incurred/ authorised onevery date. The value of goods or services in kind received from any source and usedfor electioneering of the candidate shall also be mentioned. In fact, this register willcontain the entire election expenditure incurred/ authorised by the candidate/ election37