Failure to comply with the controls on controlled expenditure laid out in the Political Parties, Elections and Referendums Act 2000 is an offence. Organisations therefore must always be in a position to show that they have kept within the statutory spending limits. It is difficult to see how they can do so unless they keep within these limits at all times. On that basis, it is recommended that organisations maintain a permanent record of controlled expenditure so that they are able to complete a controlled expenditure return should an election be called at short notice.
