EMB assets are public property, so the EMB has a responsibility to protect their value, through controlling all assets – equipment, materials, and other assets such as software - after purchase. Responsibilities for asset management need to be clearly identified in the EMB’s structure and staff job descriptions. Donors may also wish to ensure that an EMB has the capacity to take over the management of assets they provide.

Basic controls on an EMB’s assets include placing an EMB identification number on each asset, maintaining comprehensive and up-to-date asset registers, ensuring there are audit trails for transfers of assets, implementing regular stocktakes of assets, and investigating and enforcing appropriate sanctions over any discrepancies found. Stocktakes need to be conducted at least annually. Asset registers need to record all relevant data, including asset name, serial and ID numbers, purchase date and cost, current location and location history, depreciation data, current value, current condition, last stocktake date, and disposal information.

When purchasing assets, EMBs need to have a clear concept of their life cycle. Timing of asset purchases is critical for ensuring both efficient use of funds and availability of assets for electoral events, and needs to consider issues such as production lead times, storage costs, and distribution facilities. For example, in Canada, the EMB ensures that it always has sufficient special paper stocks on hand to print ballot papers for one national election, as in Canada elections may be called at any time.