An ADR analysis of 71 state elections and three Lok Sabha polls between 2004 and 2015 showed that parties often spent more than what they collected                                                                     

Two-thirds of funds raised by political parties during state elections come in the form of cash. In the Lok Sabha elections, the cash component was lower but still substantial at 44 per cent. However, the bulk of the expenditure was by cheques in both.

 An Association for Democratic Reforms (ADR) analysis of 71 state elections and three Lok Sabha polls between 2004 and 2015 showed that parties often spent more than what they collected.

The Election Commission of India has issued a pro forma to political parties for submission of their election expenditure statements. Funds received between the date of announcement and completion of elections have to be disclosed in cash, cheques/DD, in kind (value of which has to be specified)