Accountability is another important aspect of election integrity. Elections are, after all, the means by which citizens hold their elected officials accountable. Electoral administrators and policy makers are accountable for the type of electoral process they design and administer.

The public needs to know whether government funds are being handled in accordance with laws and regulations, whether electoral agencies are achieving the expected results, and whether they are operating economically and efficiently.

Electoral administrators use public resources for public purposes and are accountable for the use of those funds. They are responsible for the decisions they make and the consequences of those decisions. They are responsible for election administration and the smooth functioning of elections. They must comply with all laws and regulations, and ensure that their systems are in compliance.

Accountability usually requires officers to report on their actions to official oversight agencies and the agency that provides funding. Accountability can be ensured by regular monitoring and through audits of financial and performance reports. Both help to assess the integrity and proper stewardship of the electoral management body.

Political parties, candidates and lobbyists are accountable for how they participate in the electoral process. Observers are accountable for how they observe and report.

A few countries grant immunity to elected or public officials. It may be advisable to review this approach in order to ensure that it does not conflict with accountability or undermine the integrity of the electoral process.