It is common for EMBs to submit their budget proposals to Treasury for preliminary approval, although some submit their budget proposals directly to the legislature or a committee of the legislature (such as the UK Electoral Commission). In some countries, such as Costa Rica, the legislature has no power to alter or reject any part of the EMB’s proposed budget. In others, as in Nigeria and the Seychelles, specified parts of the EMB’s proposed budget dealing with EMB members’ salaries and allowances cannot be altered by the executive or its agencies.

In Canada, the EMB’s budget has two parts, the recurrent budget, which covers costs such as permanent staff and related material support, and the elections budget, which covers additional expenses directly related to an election or referendum. The recurrent budget may be altered by the government, while the elections budget may not. The EMB provides an annual estimate of its elections budget to the government, but is allowed to spend more than this estimate. Following the election, the EMB accounts for these expenditures to a committee of the legislature.