Access control programmatically, algorithm?

Question

Delphi

Hello.
I have been reading for a long time, asking for the first time)
In general, there is a project on Delphi + MS SQL, in this project I wrote a module, the functionality is sending SMS mailings.
I need to make access control to this module.
We have:
A mailing list module, indicating the mailing subject.
An XLS file indicating, by topic, to whom and which distributions are allowed. (Themes of mailings ~ 30-40)
And thinking in the head even goes badly. What is the smartest and most beautiful way to do this?
I understand that using Delphi tools it will turn out to be rather cumbersome and in case of changes in the access list, a new version will have to be released, I would like to avoid this. SQL option - I can not come to a single decision, how beautiful it will be.
Who came across, share the verification algorithm or algorithm ideas)