Emerging democracies often fail to fund major election processes in an adequate and timely manner. Where the EMB’s expenditure processes and cash flow are controlled by a government ministry and subject to government rules and procedures, there may be delays in critical disbursements of funds. For Governmental Model EMBs and for the implementation arm of Mixed Model EMBs, this may be the ministry that houses the EMB. For other EMBs without financial autonomy, it may be the Ministry of Finance.

Delayed disbursement of funds can create major problems in electoral administration. Late disbursement of funds to the EMB can mean that vital decisions are delayed, or that insufficient time is left for the EMB to use high probity tender processes or organize the supply of acceptable quality goods for electoral purposes. Late payment to suppliers can cause disruptions to supply in the time-critical election environment. Late payments to staff, as has happened in Cameroon, can also threaten electoral processes. It may be to the advantage of both the EMB and the government to conclude a memorandum of understanding governing the funding disbursement arrangements.

Having a Ministry control EMB payments may raise EMB credibility-threatening perceptions that the EMB’s activities are being controlled by the government. Even where an EMB is constitutionally independent of the government, linking it to the government financial payments system can limit its autonomy.

Giving EMBs control of their own payments procedures and systems enhances their credibility as being independent of the government, and may lead to faster payment processes. It also places an additional workload and a significantly higher burden of control on the EMB to ensure that all payments are made correctly, on time, and to the highest standards of probity. Before assigning control of payments to an EMB, there needs to be certainty that the EMB has sufficient resources, skills, and control systems in place to be able to manage its own payments. Robust accountability systems - internally through internal audit, and externally through external audit and reporting to stakeholders such as a committee of the legislature – are essential.