An EMB has different levels of accountability; performance-and financial accountability, which both have two sides: internal and external accountability.

Performance accountability

On the performance side, an EMB is responsible for the development of policy decisions to give effect to its mandate, and to ensure the implementation of those decisions. It is accountable for:

• electoral administration and how that administration functions;
• its compliance with all relevant laws and regulations; and
• delivering good-quality electoral service to voters and other stakeholders.

Financial accountability

Like performance accountability, financial accountability may be provided for in the electoral legal framework or in general legal requirements for public sector entities. Many EMBs treat the statutory requirement as the minimum and offer more regular financial reporting than is formally required.

An EMB has a responsibility to use the financial and other resources it receives effectively, to achieve its strategic objectives. It is accountable for:

1. efficient use of its resources that achieves value for money;
2. compliance with all relevant laws and regulations; and
3. using ethical financial practices.

There are two complementary aspects to financial accountability:

• internal accountability – the EMB’s internal procedures that promote control over its financial resources; and
• external accountability – the commissioning of external auditors to examine and report on the EMB’s financial activities and statements.

Like performance accountability, financial accountability has two components: internal and external financial accountability.