The focus of this report is the expenditure of National and Regional parties during Lok Sabha 2019 elections (and the Assembly elections to four states – Andhra Pradesh, Arunachal Pradesh, Odisha & Sikkim) and analyses the funds received and expenditure incurred by Parties, during the election period of 75 days (10-03-2019 to 23-05-2019). 7 National Parties and 25 Regional Parties have been considered for analysis in this report.