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For campaign communication expenditure records, keep for every send the quote, the invoice, the approved content, the provider's delivery or call report, the date and the person who authorised the spend, all filed together and traceable. Which items count as reportable expenditure, and when they are due, depends on your role and election, so confirm that with your election expenditure contact.
Finance teams do not want to reconstruct a campaign's communication costs from chat messages after the election. A simple, consistent campaign communication expenditure records habit makes reporting easier and defensible. This guide lists the records to keep for SMS and voice work, how to organise them and what to check with an adviser. It belongs to our wider guide to political campaign marketing in India, and it follows on from the cost drivers in what determines the budget.
By Rupali Dahiwal. Last reviewed: 25 October 2026. This is an operational records checklist, not legal, tax or accounting advice. It draws no conclusion about what counts as election expenditure for you.
What this guide covers and what it leaves to your adviser
This guide covers the practical side: which documents to collect, how to file them and what questions to ask. It does not tell you which costs are reportable, how they are valued, what limits apply or how to complete any statement. Those answers depend on who you are (a party, a candidate, an agency acting for either), which election it is and the current rules. Take them from the relevant authority or a qualified adviser, and keep the written answer.
What the Election Commission's note says on expenditure
The Election Commission's press note No. ECI/PN/038/2026, dated 20 March 2026, refers to Section 77(1) of the Representation of the People Act, 1951 and to directions of the Supreme Court. It says political parties should submit a statement of expenditure incurred on campaigning through the internet, including social media websites, to the ECI within 75 days of the completion of the assembly elections. It adds that such expenditure includes, among other things, payments made to internet companies and websites for carrying advertisements, and campaign-related expenditure on developing content and on operating social media accounts.
That note concerns internet and social media campaigning in the elections it covered. It does not, on its face, set out how expenditure on bulk SMS or voice should be treated. This is exactly the kind of question to put to your election expenditure contact or adviser, in writing, before the campaign starts.
The records to keep for every send
1. The commercial documents
The written quote, with inclusions, exclusions, validity and any minimum commitment.
The agreement or order confirmation.
Every invoice and any credit note.
Proof of payment, with the date and the paying account.
2. The content documents
The final approved text or audio of each message, with its version number.
The approval record: who approved, when, and on what basis.
Any election-specific approval or certificate, and the application behind it.
The sender, header and template details used.
3. The delivery documents
The provider's report for each send, with the provider's status definitions.
The send log: date, time, list, version and who released it.
The issue log, including corrections and what they cost.
4. The authority documents
Who authorised each item of spend, and under what budget line.
Any written advice you received on how an item should be treated.
How to file them so they can be found
One folder per campaign, one subfolder per send. Name subfolders with the date, channel and message ID.
A tracking sheet. One row per send: date, channel, version, list size, quote reference, invoice number, amount, approver and report file name.
Consistent file names. Include the campaign code, the item and the date.
Limited access. Only the people who need to see the records can edit them. Keep a read-only copy of the final set.
Back up. Keep a second copy in a separate location.
The same structure supports the close-out described in our guide to campaign communication close-out, reporting and logs.
Match every invoice to a send
A common weakness is an invoice that cannot be tied to a specific send, or a send with no invoice. For each invoice, note which sends it covers and check that the quantities match the reports. Differences should be explained, not ignored. A small difference can come from retries, message parts or counted attempts, which is why you asked the provider for definitions of every chargeable unit. See how to measure campaign communication delivery honestly for how to read reports.
Questions to ask your expenditure contact or adviser
Is expenditure on bulk SMS and voice messages reportable for my role and election, and how is it valued?
Does it matter whether the work is done by the party, a candidate's team or an agency?
Are content production, translation and recording costs included?
Are payments to a provider for setup and registration included?
What is the deadline, and which form or format is required?
How long should the supporting records be kept, and in what form?
Who signs or certifies the statement?
Write the answers down and file them with the budget. Do not rely on a vendor for these answers.
Working with an agency or provider
If an agency pays the provider on your behalf, agree in advance how invoices are passed on. Ask the agency to provide the provider's invoice and report for each send, not just a single line on its own invoice. Ask whether any margin or markup is added, and record it as it appears on the paperwork. Keep the contract that says who pays what. For help choosing a provider and structuring the commercial terms, see the provider scorecard.
A hypothetical filing example
This is an illustration of structure, with no real figures. A team sends a venue-change notice by SMS and one recorded reminder by voice. In the campaign folder it creates two subfolders, one for each send. Each holds the quote reference, the approved text or audio with its version number, the approval record, the provider's report and the invoice line. The tracking sheet gets two rows, each with the send date, list size, amount and approver. When the provider's invoice arrives, the finance lead ties it to the two rows, notes that the voice invoice counts retries differently from the report and asks the provider to explain. The explanation is filed with the invoice. Nothing is left to memory.
A short routine that keeps records current
Records are easiest to keep when the habit is small and regular. During the campaign, set a weekly ten-minute routine for the finance lead and the channel operator:
Check that every send since the last review has a folder, a report and an approval record.
Check that every invoice received has been matched to one or more sends.
Record any difference between invoiced and reported quantities, with the provider’s explanation.
Check that the tracking sheet totals agree with the budget line, and flag any overspend to the person who authorises spend.
Confirm that no record is sitting only in a personal chat or inbox.
At the end of each month, save a read-only copy of the folder and the sheet. If anything is later questioned, you can show the state of the records at a known date.
Access and retention
Expenditure records often contain contact data, contract terms and payment details. Limit access to the people who need them, use individual accounts so actions can be traced and avoid sending the whole set by chat or personal email. Decide with your adviser how long each type of record is kept, and who is responsible for deleting contact data when it is no longer needed. Our guide to contact lists and consent records covers the data side in more detail.
Common mistakes
Keeping records in chat threads. They cannot be searched or relied on later.
No link between invoices and sends. You cannot show what was bought.
Assuming a vendor will keep your records. Keep your own copy.
Treating a rule from another election as current. Ask again for each election.
Ignoring small costs. Recordings, translation and retests add up.
Deleting records at the end of the campaign. Keep them as advised.
Frequently asked questions
What records should I keep for campaign SMS and voice spending?
The quote, agreement, invoices, proof of payment, approved content with version numbers, approval records, provider reports, send logs, issue logs and who authorised each spend.
Is SMS spending reportable as election expenditure?
That depends on your role, the election and the current rules. Ask your election expenditure contact or a qualified adviser, and keep the written answer.
What does the Election Commission's note say about expenditure?
The note of 20 March 2026 refers to Section 77(1) of the Representation of the People Act, 1951 and says parties should submit a statement of expenditure on internet and social media campaigning within 75 days of completion of the assembly elections.
How long should I keep the records?
Ask your adviser. Do not assume a universal period.
Who should hold the records, the agency or the campaign?
The campaign should hold its own complete set, even if an agency also keeps copies.
Sources checked
Election Commission of India, Press Note No. ECI/PN/038/2026, dated 20 March 2026, paragraphs 7 and 8 on expenditure. Checked 24 October 2026.
SMSNiti bulk SMS service and bulk voice call service pages, for the report and pricing statements. Checked 25 October 2026.
When you plan a send, ask SMSNiti about bulk SMS for a quote and report format that fit this filing method, and keep the reply with your records.
