An EMB has both informal and formal accountability to stakeholders, and through them, to the public. EMB accountability takes three main forms:
- consultation and communication (informal) through regular contact with primary stakeholders, transparent working methods and regular reporting procedures;
- performance accountability (formal) through the submission of activity reports on an annual basis, or after every major electoral event, and performance audits and evaluations to the legislature or government and other stakeholders; and
- financial accountability (formal), which entails the regular submission of financial statements and audits to the legislature or government, among others, to explain how the funds allocated to the EMB have been used.
