|
total countries/territories: 229
|
|---|
| Country/Territory |
Answers |
Comments |
Verified |
|
Afghanistan
|
d. A national government department
h. No information available
|
Ministry of Finance
Source:
Strategic Plan of the Independent Electoral Commission of Afghanistan (2011-2016), pag. 68: http://www.iec.org.af/pdf/plan/updated_iec_five_year_strategic_plan_05_june_2012_eng.pdf.
|
2019/09/24
|
|
Albania
|
c. The legislature
g. Other
|
By the High Control of State, because EMB uses money from state budget
Source:
The Constitution of the Republic of Albania, art. 163
|
2017/05/17
|
|
Algeria
|
a. The President
c. The legislature
|
The electoral commission shall draft, at the end of each electoral process, an activity report and submit it to the President of the Republic.
Source:
Constitution, art. 122 (12): https://www.constituteproject.org/constitution/Algeria_2008?lang=en (2017);
Electoral law (Loi organique n° 12-01 du 18 Safar 1433 correspondant au 12 janvier 2012 relative au régime électoral), art. 149 - 159: https://www.joradp.dz/trv/fcons.pdf
Décret présidentiel n° 12-68 du 18 Rabie El Aouel 1433 correspondant au 11 février 2012 fixant l'organisation et le fonctionnement de la commission nationale de supervision des élections, art. 15: http://www.ambdz.tn/AConsulter/pdf/8%20decret%20presidentiel%2012-68.pdf (2017)
|
2019/09/25
|
|
American Samoa
|
c. The legislature
|
The Governor shall direct the preparation and administration of the territorial budget. The Governor places all recommendations towards budgetary issues to the Legislature for consideration and approval.
Source:
Constitution: art. 2:1.
American Samoa Code Annotated, Title 10, Ch.5. (10.0502)
|
2017/08/18
|
|
Andorra
|
g. Other
|
The Electoral Court
Source:
Electoral law: 28/2007 - "Llei qualificada del règim electoral i del referèndum", art. 27 (5): https://aceproject.org/ero-en/regions/europe/AD/andorra-electoral-law-2007/
|
2023/06/09
|
|
Angola
|
g. Other
|
The internal audit office of the National Electoral Commission.
Source:
Law n.º 12/12 of 13 April 2012 regulating the organisation and functioning of the National Electoral Commission, art. 27: http://www.tribunalconstitucional.ao/uploads/%7Bc749c249-1c14-43bb-a49d-db985d718de6%7D.pdf (2017)
|
2017/03/28
|
|
Anguilla
|
h. No information available
|
|
2015/02/24
|
|
Antigua and Barbuda
|
h. No information available
|
|
2014/06/05
|
|
Argentina
|
c. The legislature
e. Another organ within the national government
|
It is an attribution of the Legislature, based on reports of the "Auditoría General de la Nación".
Source:
Constitution: “Constitución de la Nación Argentina — Ley 24430, texto oficial ordenado”, art. 85: http://aceproject.org/ero-en/regions/americas/AR/argentina-constitucion-nacional-reformas-1994/ (2019)
|
2021/12/26
|
|
Armenia
|
c. The legislature
g. Other
|
Article 24. Funding of organisation and holding of elections
1. The funding of expenditures for organising and holding elections (including drawing up lists
of electors, organising professional courses for holding elections), as well as of expenditures
necessary for the activities of electoral commissions shall be made at the expense of the funds
of the State Budget. Such expenditures shall be provided for by the State Budget under a
separate item and shall be incorporated under one line in the Public Procurement Plan for state
needs.
When making procurement at the expense of financial means allocated for organising and
holding elections, the procurement procedure shall be prescribed by the Central Electoral
Commission.
2. In case of holding early, new regular, new elections, repeat voting, as well as second round
of election of the National Assembly, elections shall be funded from the reserve fund of the
State Budget and, if it is impossible, the Central Electoral Commission shall use the funds
available on the special account of electoral deposits of the Central Electoral Commission.
Where the funds available on the special account of electoral deposits of the Central Electoral
Commission are not sufficient, the Central Electoral Commission may, on a competitive basis,
obtain a loan from private banks. In this case, it is considered by virtue of law that the
Government of the Republic of Armenia has provided the banks — in the amount of that sum,
including the sum for service of loan — with a budget guarantee for a term of 3 years without
any security. The Government shall — within a 3-year period — reimburse the funds used from
the special account of electoral deposits, and the loan.
Source:
Electoral Code of 25 May 2016, art. 24:
http://www.venice.coe.int/webforms/documents/?pdf=CDL-REF(2016)042-e
|
2017/04/06
|
|
Aruba
|
d. A national government department
|
d) The Census Office
Source:
Mr. Hubert Maduro, President, Electoral Council of Aruba
|
2007/01/25
|
|
Australia
|
d. A national government department
|
Source:
Portfolio Budget Statements, Department of Finance, Australian Government: https://www.finance.gov.au/publications/portfolio-budget-statements/
|
2024/09/09
|
|
Austria
|
c. The legislature
|
Source:
Regulation on the Election of the Federal Council (1992).
|
2012/05/29
|
|
Azerbaijan
|
a. The President
c. The legislature
|
Within three months of the official publication of election results, the Central Election Commission shall provide the President of the Republic of Azerbaijan, the Milli Majlis and media outlets with information on use of the budget and election funds by candidates and registered candidates, and the expenditure of election funds of political parties, blocs of political parties, and referendum campaign groups. The information mentioned above should be published by the official
press of the Central Election Commission within a month of the date of submission of this information to the President of the Republic of Azerbaijan and the Milli Majlis.
Source:
Election Code of the Republic of Azerbaijan including 2024 amendments, article 96.9: https://msk.gov.az/uploads/qanunvericilik/Election-Code-2024.pdf
|
2024/11/12
|
|
Bahamas
|
d. A national government department
h. No information available
|
Source:
Constitution 70A: Establishment of Office and Functions of Parliamentary Commissioner
|
2017/03/27
|
|
Bahrain
|
c. The legislature
|
The government prepares a draft of budget and expenditures then presents it to the legislative power consisting of the Chamber of Representatives and the Consultative Council.
Source:
Constitution, art. 109: https://www.constituteproject.org/constitution/Bahrain_2017
|
2024/11/25
|
|
Bangladesh
|
d. A national government department
|
|
2012/05/30
|
|
Barbados
|
d. A national government department
|
Ministry of Finance.
Source:
Angela Taylor, Chief ELections Officer, Barbados
|
2012/01/31
|
|
Belarus
|
c. The legislature
|
Central Commission within its competence:
- makes up and approves estimates of costs for the holding of elections, a republican referendum or recall of a deputy of the House of Representatives
- informs the House of Representatives on spending funds allocated from budget for holding of elections, republican referendum, recall of a deputy of the House of Representatives; and publishes the report on the use of funds from the non-budgetary fund.
Source:
Electoral Code: "Electoral Code of the Republic of Belarus”, art. 48: https://aceproject.org/ero-en/regions/europe/BY/belarus-electoral-code-2023-english/
|
2023/09/13
|
|
Belgium
|
c. The legislature
e. Another organ within the national government
|
Article 74
State budgets and accounts, without prejudice to Article 174, first paragraph, second sentence;
Article 174
Each year, the House of Representatives passes the law that settles the final accounts and approves the budget. However, the House of Representatives and the Senate fix, each for itself, their operating allowances annually.
All State receipts and expenditure must be included in the budget and in the accounts.
Source:
Constitution, Art. 74 (3), 174,
Official Website of the Ministry of Interior, Directorate for Elections:
http://www.ibz.rrn.fgov.be/index.php?id=33&L=0 (2012)
|
2019/04/25
|
|
Belize
|
e. Another organ within the national government
|
The Auditor-General.
Source:
Constitution: “Belize Constitution, Chapter 4”, Section 120: https://aceproject.org/ero-en/regions/americas/BZ/belize-constitution-2022/
|
2025/03/24
|
|
Benin
|
g. Other
|
The Autonomous National Electoral Commission is independent in the management of its budget. However, the Permanent Administrative Secretariat of the Autonomous National Electoral Commission shall publish an inventory report before the establishment of the Autonomous National Electoral Commission for the upcoming elections. The misuse of the budget constitutes a criminal offense.
Source:
Law n ° 2010-33 of 7 January 2011 setting general rules for the elections in the Republic of Benin, art. 12 (3), 96: http://ddata.over-blog.com/1/35/48/78/Benin-2/Loi-electorale-generale-pour-2011.pdf (2016)
|
2019/04/05
|
|
Bermuda
|
g. Other
|
g. Parliamentary Registry Office
Source:
Parliamentary Elections Act, art. 6(6)
|
2012/02/24
|
|
Bhutan
|
c. The legislature
|
Parliament shall approve the budget of the Election Commission which shall be charged on the Consolidated Fund of Bhutan. In the case, Parliament fails to allocate budget for the Commission on time, the Ministry of Finance shall provide the Commission with interim funds at least equal to the previous year’s budget
Source:
Election Act of the Kingdom of Bhutan, 2008, Chapter 3, Article 42: https://www.ecb.bt/wp-content/uploads/2013/04/ElectionActEnglish.pdf
|
2024/08/27
|
|
Bolivia
|
c. The legislature
|
Source:
Constitution; "Constitución Política del Estado", art. 158 (17), 217 (II): http://aceproject.org/ero-en/regions/americas/BO/bolivia-constitucion-politica-del-estado-vigente/ (2019).
|
2024/12/09
|
|
Bosnia and Herzegovina
|
c. The legislature
|
Source:
Electoral Law: Election Law of Bosnia and Herzegovina: art. 2:9:16.
http://izbori.ba/Documents/documents/ZAKONI/BiH_Election_Law_last_consolidated_version_2018.pdf
|
2025/06/23
|
|
Botswana
|
e. Another organ within the national government
g. Other
|
The national electoral management body fully administers its budget subject to audit by the Auditor General. The Auditor General does not give directions but controls that the budget is transparent.
Source:
Constitution of Botswana, art. 65A, 114, 124: http://aceproject.org/ero-en/regions/africa/BW/botswana-constitution-of-1966-with-amendments-up/view (2014).
|
2014/10/24
|
|
Brazil
|
e. Another organ within the national government
|
The expenditures of the national electoral management body in Brazil, Tribunal Superior Eleitoral (TSE), are controlled by the Tribunal de Contas da União (TCU), or the Federal Court of Accounts.
Source:
Constitution of the Federative Republic of Brazil, 1988, Article 70-75:
https://www.tse.jus.br/legislacao/codigo-eleitoral/constituicao-federal/constituicao-da-republica-federativa-do-brasil
|
2024/10/23
|
|
Brunei Darussalam
|
i. Not applicable
|
Source:
Constitution, Art. 23: http://publicofficialsfinancialdisclosure.worldbank.org/fdl/sites/fdl/files/assets/law-library-files/Brunei_Constitution_1959_amended%202011_EN.pdf (2013);
CIA World Factbook: https://www.cia.gov/library/publications/the-world-factbook/geos/bx.html
|
2013/03/18
|
|
Bulgaria
|
d. A national government department
|
The expenditures on the preparation and conduct of the elections shall be for the account of the State budget according to an estimate adopted by the Council of Ministers in consultation with the Central Election Commission.
Source:
Electoral Law: Election Code, Art. 18(2).
http://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=82965 (2014)
|
2014/10/02
|
|
Burkina Faso
|
e. Another organ within the national government
|
The Court of Auditors
Source:
Electoral Code as amended in 2015, art. 4 (2), 33 (6): http://www.ceni.bf/sites/default/files/Code_électoral_BF-Version_21.05.2015.pdf (2015)
|
2015/12/04
|
|
Burma (Myanmar)
|
h. No information available
|
Source:
The Union Election Commission Law: http://www.altsean.org/Research/2010/Resources/Laws/Union%20Election%20Commission%20Law.pdf (2013);
Constitution of Myanmar: http://burmacampaign.org.uk/media/Constitution-1.pdf (2015).
|
2015/11/17
|
|
Burundi
|
a. The President
g. Other
|
The Independent National Electoral Commission has financial autonomy and submits an annual report to the President of the Republic, the President of the Court of Auditors and the Minister concerned.
Source:
Decree No. 100/76 of 12 March 2012 regulating the organization and functioning of the Independent National Electoral Commission, art. 3: http://aceproject.org/ero-en/regions/africa/BI/burundi-decree-no-100-76-of-12-march-2012-on-the/view
|
2025/05/08
|
|
Cambodia
|
c. The legislature
d. A national government department
|
The National Election Committee shall have an autonomous budget for its work. The National Election Committee shall handle and use the budget for election with transparency, integrity, efficiency and effectiveness according to the Law on Public Financial System. Article 59._ A special account shall be established at the National Treasury, known as “Trust Fund Account for Election”, for the National Election Committee to administer in the conduct of the electoral work. The electoral Fund obtained from various contributions of the Royal Government, foreign governments, international organizations, charitable individuals, non-governmental organizations, and any other legitimate revenues shall be integrated into the national budget to be directly credited to this special account.
Source:
Law on the Organization and Functioning of the National Election Committee, arts. 58-59: http://ngocedaw.org/wp-content/uploads/2014/10/tmp_11849-Draft-NEC-Law_Eng-337982827.pdf
|
2013/03/15
|
|
Cameroon
|
e. Another organ within the national government
|
A Public Accountant and an External Auditor are appointed by the Minister of Finance. The administrative account and the management account of Elections Cameroon shall be submitted annually to the Minister of Finance and to the Accounts Chamber of the Supreme Court.
Source:
Electoral Code Chapter V section 34 (1): https://aceproject.org/ero-en/regions/africa/CM/cameroon-electoral-code-english-2012
|
2018/11/05
|
|
Canada
|
g. Other
|
The Chief Electoral Officer of Canada is accountable to Parliament for all of Elections Canada’s expenditures. Expenses related to the conduct of electoral events and certain basic functions related to the mandate of the Chief Electoral Officer are paid for with the Consolidated Revenue Fund. All other expenses, including those for the permanent staff, follow an approval process: the Standing Committee on Procedure and House Affairs, which is responsible for electoral matters, recommends spending approval, and the House of Commons appropriates the funds through a motion adopting the committee recommendations.
Source:
Elections Canada (2014): Compendium of Election Administration in Canada: A Comparative Overview (http://www.elections.ca/res/loi/com/compoverview2014sep_e.pdf)
|
2025/03/28
|
|
Cape Verde
|
e. Another organ within the national government
|
The Court of Auditors
Source:
Electoral Law as amended by Law No 56/VII/2010, art. 28 (4): http://www.parlamento.cv/userfiles/image/site/Leis/Altera%20o%20C%C3%B3digo%20Eleitoral%20-%20texto%20integrante.pdf (2016)
|
2016/05/04
|
|
Cayman Islands
|
d. A national government department
|
The Auditor General submits reports to the Parliament’s Public Accounts Committee.
Source:
Constitution: “Cayman Islands Constitution Order 2009”, Section 114: https://aceproject.org/ero-en/regions/americas/KY/cayman-islands-constitution-2009/ ;
|
2021/12/13
|
|
Central African Republic
|
g. Other
|
After each election, the Independent Electoral Commission publishes a general report of the electoral procedure.
Source:
Electoral Law N° 09.016, Art. 21 (2): http://ddata.over-blog.com/1/35/48/78/Centrafrique/CODE_ELECTORAL-RCA-2-octobre-2010.pdf (2016)
|
2021/04/19
|
|
Chad
|
e. Another organ within the national government
|
The President of the National Independent Electoral Commission is in charge of the management of the budget. After each election, the accounts of the Commission are submitted for control to the Chamber of Accounts of the Supreme Court.
Source:
Law No. 020/PR/2010 establishing a National Independent Electoral Commission amended by Law No. 022/PR/2010, art. 21 (2), 23 : http://www.iss.co.za/uploads/CHADCENI.PDF (2016)
|
2019/04/23
|
|
Chile
|
e. Another organ within the national government
|
The Comptroller General of the Republic.
Source:
Electoral Law: “Ley Orgánica Constitucional sobre Sistema de Inscripciones Electorales y Servicio Electoral (2016)”, art. 58: http://aceproject.org/ero-en/regions/americas/CL/chile-ley-sobre-el-sistema-de-inscripciones/
|
2025/03/04
|
|
China
|
c. The legislature
|
Election funds for the National People's Congress and the local people's congresses at various levels shall be disbursed by the State Treasury.
The National People's Congress examines and approves the state budget and a report on its implementation.
Source:
Electoral Law, Art. 8
Constitution, Art. 62
|
2012/06/04
|
|
Cocos (keeling) Islands
|
d. A national government department
|
Source:
Portfolio Budget Statements, Department of Finance, Australian Government: https://www.finance.gov.au/publications/portfolio-budget-statements/
|
2019/07/08
|
|
Colombia
|
e. Another organ within the national government
|
The General National Audit Authority (La Contraloría General de la República)
Source:
Constitution: “Constitución Política de Colombia”, art. 119, 267: http://aceproject.org/ero-en/regions/americas/CO/colombia-constitucion-politica-de-colombia-2016 (2016).
|
2024/12/12
|
|
Comoros
|
d. A national government department
e. Another organ within the national government
g. Other
|
45 days after the proclamation of the final election results, the Commission submits its financial reports to the Constitutional Court, the ministries and the island authorities in charge of elections.
Source:
Law No 10-018/AU Amending certain provisions of the Electoral Act No. 07-001/AU of 14 January 2007, art. 56
http://aceproject.org/ero-en/regions/africa/KM/comores-electoral-law-2010/view (2016)
|
2025/09/30
|
|
Congo (Brazzaville)
|
c. The legislature
|
Source:
Electoral Law of 24 November 2001, Amended 2016, Art. 15: http://aceproject.org/ero-en/regions/africa/CG/congo-brazzaville-electoral-law-amendments-2016/view (2017)
|
2017/03/29
|
|
Congo (Kinshasa), Democratic Republic of the
|
g. Other
|
At the end of any election or referendum process, an external auditor is appointed by the National Court of Auditors within thirty days after the filing of the general report of the Independent National Electoral Commission. The findings of the Court of Auditors are transmitted to the Parliament. A copy of the report is forwarded to the President of the Republic and the Government.
Source:
Loi organique portant organisation et fonctionnement de la Commission Electorale Nationale Indépendante (2010), art.52: http://aceproject.org/ero-en/regions/africa/CD/rd.-congo-loi-organique-de-la-ceni/
|
2016/11/29
|
|
Cook Islands
|
d. A national government department
|
Source:
Electoral Law: Electoral Act 2004, Art. 3(2)
|
2014/06/05
|
|
Costa Rica
|
c. The legislature
|
The electoral body is independent and autonomous in its decisions. It counts on an Office of Electoral Auditing and Accounting in order to control its resources, as well as survey, verify, and account the operations of the Civil Registry. The general survey of public expense is carried out by the General Comptrollership of the Republic, which is a body of the Legislative Branch.
Source:
Constitution: “Constitución Política de la República de Costa Rica”, art. 183: http://aceproject.org/ero-en/regions/americas/CR/costa-rica-constitucion-politica-reformas-2015.pdf/; Electoral Law: “Ley 8765: Código Electoral”, art. 303: http://aceproject.org/ero-en/regions/americas/CR/costa-rica-ley-8765-codigo-electoral-2018.pdf/
|
2018/01/24
|
|
Croatia
|
g. Other
|
Article 82: Financial means for the coverage of election expenditures are being ensured in the state budget of the Republic of Croatia, and the National Election Commission disposes of them.
The National Election Commission determines the way of usage of the financial means, conducts supervision on their expenditure and grants appropriate means to Election Commissions in the constituencies.
The National Election Commission shall publish in the media of public communication a complete report on the amounts of expenditures of elections and the manner of their spending within 30 days from the day of the official announcements of the election results.
Source:
Electoral Law: Act on Election of Representatives to the Croatian Parliament (116/99) (consolidated wording with amendments No. 109/00 and 53/03), art. 82.
https://www.legislationline.org/download/id/1154/file/71c13d3cb8431393409819c98e04.pdf
https://www.legislationline.org/download/id/7662/file/Croatia_Amendments_to_Law_Elections_President_2014_en.pdf (as amended in 2014)
|
2020/07/06
|
|
Cuba
|
c. The legislature
|
Source:
Constitution: “Constitución de la República de Cuba (2019)”, art. 108(q): https://aceproject.org/ero-en/regions/americas/CU/cuba-constitucion-2019-ace/ ;
Electoral Law: “Ley No. 127, Ley Electoral”, art.: https://aceproject.org/ero-en/regions/americas/CU/cuba-ley-electoral-127-2019-ace/
|
2023/09/12
|
|
Cyprus
|
g. Other
|
The Ministry of Finance.
Source:
Constitution, Art. 168:
http://aceproject.org/ero-en/regions/europe/CY/cyprus-constitution-1960/ (2016).
|
2024/10/25
|
|
Cyprus (North)
|
c. The legislature
|
The budget of all government bodies (including the electoral council) is regulated by the Legislature.
Source:
Constitution of Northern Cyprus, Art. 78 & 92
|
2012/06/07
|
|
Czech Republic
|
c. The legislature
|
The Chamber of Deputies considers and decides upon the State budget, from which the expenditures of the national electoral management body are settled.
Source:
Constitution: Constitution of the Czech Republic of December 16, 1992 (Amended by Act No. 515/2002 Coll.), art. 42.
https://www.constituteproject.org/constitution/Czech_Republic_2013?lang=en (2017)
Electoral Law: Act of Law 247/1995 Coll., on elections to the Parliament of the Czech Republic (amended by 480/2006 Coll.), art. 84-85.
http://aceproject.org/ero-en/regions/europe/CZ/czech-republic-act-no.-247-on-elections-to-the/view (2017)
|
2023/09/14
|
|
Côte d'Ivoire
|
g. Other
|
The auditor is appointed by the Minister of Economy and Finance and exercises control over the execution of the budget of the Independent Electoral Commission. However, this control is limited to the regularity and legality of operations. It can not have the effect of preventing the Independent Electoral Commission from accomplishing its mission.
Source:
Loi Portant Composition, Attribution et Fonctionnement de la Commission Électorale Indépendante (2001), art.42 et 44: http://aceproject.org/ero-en/regions/africa/CI/cote-divoire-loi-portant-composition-attribution/view
|
2016/12/01
|
|
Denmark
|
d. A national government department
|
The expenses connected with elections are covered mainly by the municipalities. The total expenses connected to a general election for municipalities have been estimated to be around DKr. 50-60 million (approximately US $10 million). For the Ministry of the Interior and Health, direct expenses are only DKr. 800,000 (approximately US $145,000).
"Budgets for EMBs under the Governmental Model are usually part of the budget of the government ministry responsible for implementing electoral processes, as in [...] Denmark."
Source:
The Parliamentary Electoral System in Denmark: Guide to the Danish Electoral System by the Ministry of the Interior and Health/ Aarhus University, Jan. 2011. Ch. 5 sec. 5.
Electoral Management Design, Revised edition. Chapter 7: The Financing of EMBs. Pg. 210.
http://www.eods.eu/library/IDEA.Electoral-Management-Design.pdf
|
2019/05/27
|
|
Djibouti
|
g. Other
|
The Independent National Electoral Commission is autonomous in the management of its budget.
Source:
Decree 2005-0024/PR/MID on the composition and functioning of the Independent National Electoral Commission, art. 2: http://aceproject.org/ero-en/regions/africa/DJ/djibouti-decret-no-2005-0024-pr-mid-portant/view
|
2018/03/30
|
|
Dominica
|
e. Another organ within the national government
|
The Director of Audit
Source:
Constitution of Dominica (1978), Section 83 (2): https://aceproject.org/ero-en/regions/americas/DM/dominica-constitution-of-the-commonwealth-of/view (2014).
|
2014/12/16
|
|
Dominican Republic
|
e. Another organ within the national government
|
Board (JCE) and controlled by the Financial Directorate, under the surveillance of the Internal Audit. Said processes are verified and audited by the General Comptrollership of the Republic and the Accountability Chamber, whenever this organization deems it adequate.
Source:
Constitución: Constitución de la República Dominicana (2015) art. 246: http://aceproject.org/ero-en/regions/americas/DO/republica-dominicana-constitucion-politica-2015/ (2020)
|
2020/02/05
|
|
Ecuador
|
c. The legislature
|
The General State Comptroller is an independent technical body responsible for monitoring the use of State resources.
Source:
Constitution: “Constitución de la República del Ecuador”, art. 296: https://aceproject.org/ero-en/regions/americas/EC/ecuador-constitucion-2020/
|
2025/03/13
|
|
Egypt
|
e. Another organ within the national government
|
Central Audit Agency.
Source:
Article 30: https://www.elections.eg/images/pdfs/laws/NEAlaw2017-198_en.pdf
|
2018/03/18
|
|
El Salvador
|
c. The legislature
|
The Legislative Assembly is entitled to get to know, discuss and approve the Annual General Budget, and to receive periodic information regarding its application. The Republic's Court of Accounts oversees the execution of the budget.
Source:
Constitution: “Constitución Política de la República de El Salvador”, art. 131 (36) & 195: https://aceproject.org/ero-en/regions/americas/SV/el-salvador-constitucion-2014/ ;
Electoral Law: “Decreto No. 413 — Código Electoral”, art. 64 (vii): https://aceproject.org/ero-en/regions/americas/SV/el-salvador-recopilacion-legislacion-electoral-2021/
|
2024/12/19
|
|
Equatorial Guinea
|
h. No information available
|
Source:
Presidential decree No. 40/ 2013 of 28 March 2013: http://www.guineaecuatorialpress.com/imgdb/2013/DecretoNum.40_2013%281%29.pdf (2016);
Law No. 7/2012 of 16 November 2012 regulating elections to the Chamber of Deputies and the Senate, municipal elections and referenda
|
2016/05/03
|
|
Eritrea
|
c. The legislature
g. Other
|
controller of auditor general and parliamentary accounts committees
Source:
Elections Act, art. 66
|
2011/06/21
|
|
Estonia
|
g. Other
|
§ 3. Purpose of activities of National Audit Office
The purpose of the activities of the National Audit Office is to exercise economic control in order to assure the Riigikogu and the public that the funds of the public sector are used legally and effectively.
Source:
Law: National Audit Office Act as amended on 10 December 2015 § 3.
|
2019/02/19
|
|
Ethiopia
|
c. The legislature
|
The National Electoral Board is accountable to the FDRE House of Peoples’
Representatives.
Source:
Electoral Law as amended by Proclamation No. 532/2007, art. 4 (1) http://aceproject.org/ero-en/regions/africa/ET/ethiopia-proclamatio-no.-532-2007-amending-the/view
|
2015/05/18
|
|
Falkland Islands (Malvinas)
|
d. A national government department
|
The Office of the Head of Finance controls that the budget is appropriately applied.
Source:
Constitution: “Falkland Islands Constitution Order 2008”, Section 80: https://aceproject.org/ero-en/regions/americas/FK/falkland-islands-constitution-2008/ ;
|
2022/04/19
|
|
Fiji
|
e. Another organ within the national government
|
The Auditor General.
Source:
Constitution, art. 152: https://aceproject.org/ero-en/regions/pacific/FJ/fiji-constitution-2013/at_download/file (2014).
|
2018/04/18
|
|
Finland
|
d. A national government department
|
"The National Audit Office has monitored election funding since 1 May 2009"
Source:
Official website of the Parliament: https://www.eduskunta.fi/EN/kansanedustajat/eduskuntavaalit/Pages/default.aspx
|
2019/04/02
|
|
France
|
e. Another organ within the national government
|
The Court of Auditors
Source:
Constitution, Art. 47-2
https://www.constituteproject.org/constitution/France_2008?lang=en
|
2020/06/21
|
|
French Guiana
|
e. Another organ within the national government
|
e) Court of Accounts
Source:
Elections office, Ministry of Interior, France, [email protected]
|
2007/01/10
|
|
French Polynesia
|
d. A national government department
|
|
2004/01/15
|
|
Gabon
|
g. Other
|
The CENAP has financial autonomy.
Source:
Law No. 7/96 of 12 March 1996 establishing common rules for all political elections, with all the subsequent amendments, last revised 2005, art. 10a
http://aceproject.org/ero-en/regions/africa/GA/gabon-code-electoral-2005/view
(2017)
|
2025/05/13
|
|
Gambia
|
c. The legislature
e. Another organ within the national government
|
The Auditor-General or such other auditing firm as the Commission may appoint. The Chairman of the Commission shall, within three months after the end of the financial year, submit to The National Assembly the audited statement of accounts of the Commission.
Source:
Elections Decree 78 of 1996, part II, section 10 (2, 3): http://aceproject.org/ero-en/regions/africa/GM/gambia-elections-decree-78-of-1996/view (2017)
|
2017/03/21
|
|
Georgia
|
c. The legislature
|
The CEC shall, on an annual basis and according to the procedures defined by this Law, submit to the Parliament of Georgia a budget statement of the Electoral Administration of Georgia for the following year to determine the budgetary financing for the following year.
Source:
The Election Code of Georgia, art. 52:
https://matsne.gov.ge/en/document/view/1557168?publication=87
|
2024/07/24
|
|
Germany
|
c. The legislature
|
The Electoral Management Body reports to the Ministry of the Interior, the budget of which is regulated by the legislature.
Source:
Hermann Glaab, Deputy Federal Returning Officer, Germany, bundeswahlleiter(a)destatis.de
|
2025/03/12
|
|
Ghana
|
e. Another organ within the national government
|
The Commission shall keep proper books of account and proper records in relation to them and the account books and records of the Commission shall be in a form approved by the Auditor-General. The books and accounts of the Commission shall be audited annually by the Auditor-General or by an auditor appointed by him. (The Electoral Commission Act, art. 11)
Source:
Constitution of the Republic of Ghana (1996), art. 187: http://aceproject.org/ero-en/regions/africa/GH/ghana-constitution-1992-with-amendments-through/view
The Electoral Commission Act, 1993 (Act 451), art. 11:
http://aceproject.org/ero-en/regions/africa/GH/ghana-provisions-on-the-establishment-of-the/view
|
2016/09/21
|
|
Gibraltar
|
i. Not applicable
|
Source:
Parliament Act Number 1950-15
https://www.gibraltarlaws.gov.gi/articles/1950-15o.pdf
|
2019/11/04
|
|
Greece
|
d. A national government department
g. Other
|
d) By the Ministry of Finance
g) By the Supreme Court of Audit
Source:
Constitution, Art. 98; P.D. 284/1988 published on the Official Journal of the Government ΦΕΚ 128 - 14.06.1988
|
2012/04/13
|
|
Greenland
|
h. No information available
|
|
2012/06/14
|
|
Grenada
|
h. No information available
|
|
2012/02/24
|
|
Guadeloupe
|
e. Another organ within the national government
|
e) Court of Accounts
Source:
Elections office, Ministry of Interior, France, [email protected]
|
2007/01/14
|
|
Guam
|
c. The legislature
|
The budget of the Electoral Management Body are controlled by the legislature (the laws), which decides the budget of all government agencies and bodies.
Source:
Guam Code Annotated, Title 3, Ch.2, Art. 2110:
https://law.justia.com/codes/guam/2019/title-3/chapter-2/
|
2020/10/28
|
|
Guatemala
|
d. A national government department
|
The Office of the Comptroller General of Accounts is in charge of controlling the budget of the electoral authority.
Source:
Constitution: “Constitución Política de la República de Guatemala”, art. 232: https://aceproject.org/ero-en/regions/americas/GT/constitucion/guatemala-constitucion-politica-2012/ —
https://www.constituteproject.org/constitution/Guatemala_1993.pdf ;
Electoral Law: “Ley Electoral y de Partidos Políticos”, art. 205: https://aceproject.org/ero-en/regions/americas/GT/guatemala-lepp-y-reglamentos-2023/
|
2023/05/29
|
|
Guinea
|
a. The President
c. The legislature
e. Another organ within the national government
g. Other
|
The Independent National Electoral Commission conducts at least once a year an internal audit to ensure the correct application of the rules on the budget management. At the request of the government or the financial and technical partners of the CENI, an annual external audit is performed by an auditor recruited through open tender. The report from this audit shall be forwarded to the President of the Republic, the National Assembly and the Court of Auditors and published in the Official Gazette of the Republic.
Source:
Organic Law L/2012/016/CNT of 19 September 2012 on the composition, organization and functions of the Independent National Electoral Commission (CENI), art. 23 (3, 4, 5): http://aceproject.org/ero-en/regions/africa/GN/guinea-organic-law-l-2012-016-cnt-of-19-september/view
|
2017/01/26
|
|
Guinea-Bissau
|
g. Other
|
The National Electoral Commission has financial and administrative autonomy in the implementation of its budget.
Source:
Law of 12 December 2009 on the National Electoral Commission, art. 18 (2): http://www.cne-guinebissau.org/phocadownload/lei_da_cne.pdf (2012)
|
2014/06/24
|
|
Guyana
|
d. A national government department
|
"The budget is prepared by the Secretariat and finalised through consultation between representatives of the Commission and the Ministry of Finance prior to its approval by the National Assembly."
Source:
"Elections Laws (Amendment) Act No. 15 of 2000", sec 21
(http://aceproject.org/ero-en/regions/americas/GY/guyana-election-law-amendment-act-no-15-of-24/view)
|
2015/05/11
|
|
Haiti
|
g. Other
|
Chapter 15 (Articles 228 to 234) of the Electoral Act explains how the expenditures of the national electoral management body are controlled, audited and spent.
Source:
Le Moniteur sous la direction de Beauzile, Fritzner, « Loi électoral », http://haitijustice.com/pdf/legislation/loi-electorale-haiti-2013.pdf, 168ième année No. 229, 2013
|
2015/04/08
|
|
Holy See (Vatican City State)
|
i. Not applicable
|
|
2012/05/14
|
|
Honduras
|
c. The legislature
g. Other
|
Accounting Tribunal
Source:
Constitution: “Constitución Política de 1982", art. 205 (38), 222 & xx: https://aceproject.org/ero-en/regions/americas/HN/honduras-constitucion-politica-de-1982-2021/ ;
Electoral Law: “Ley Electoral de Honduras”, art. 22, xx–xx: https://aceproject.org/ero-en/regions/americas/HN/honduras-ley-electoral-2021-con-reformas-2021/
|
2025/08/07
|
|
Hong Kong
|
h. No information available
|
|
2021/06/07
|
|
Hungary
|
g. Other
|
Section 12. The costs associated with the tasks of the state in the area of preparing and conducting elections, as well as other costs arising in connection with the activities of election bodies, shall be financed from the national budget – to the extent determined by Parliament. The State Audit Office shall inform Parliament about the use of these financial resources.
Source:
Act XXXVI of 2013 on Electoral Procedure (last modified by Act CCVII of 2013), Section 12: http://njt.hu/cgi_bin/njt_doc.cgi?docid=159995.329468.
|
2018/07/30
|
|
Iceland
|
c. The legislature
|
As the Elections Commission is funded by the government, the budget is determined by the Legislature.
Source:
Björn Fridfinnsson, Ministry of Justice and Ecclesiastical Affairs, bjorn.fridfinnsson(a)dkm.stjr.is
Act on Parliamentary Elections (2000) https://www.legislationline.org/download/id/3897/file/Iceland_Act_Parliamentary_Elections_to_Althing_2000_en.pdf
|
2012/06/19
|
|
India
|
g. Other
|
The Secretariat of the Commission has an independent budget, which is finalised directly in consultation between the Commission and the Finance Ministry of the Union Government. The latter generally accepts the recommendations of the Commission for its budgets.
Source:
Electoral Commission of India on Budget and Expenditure: https://eci.gov.in/about/about-eci/the-setup-r1/
|
2019/04/10
|
|
Indonesia
|
e. Another organ within the national government
|
The utilization of the budget received by KPU from the National Budget (APBN) shall be periodically checked by the Supreme Audit Agency.
Source:
Law 15/2011 on the General Election Implementers, art. 8 (4-d): http://aceproject.org/ero-en/regions/asia/ID/indonesia-law-of-the-republic-of-indonesia-15-2011
|
2014/04/02
|
|
Iran, Islamic Republic of
|
c. The legislature
d. A national government department
e. Another organ within the national government
|
Source:
IFES: "Duality By Design: The Iranian Electoral System" (2011). Electoral Management Bodies https://www.sssup.it/UploadDocs/14620_2_R_Duality_by_Design__The_Iranian_Electoral_System_Yasmin_Alem.pdf
|
2024/11/19
|
|
Iraq
|
g. Other
|
The EMB
"financial Authorities is used as explained below:-
a .Up to 50,000,000(fifty million Dinars) or its equivalent to its exchange rate in Dollar according to the exchange price with approval of the CEO and his/her signature with two authorized persons from the GEO.
b .Expenditures More than 50,000,000(fifty million Dinars),and up to 350,000,000 Dinars or its equivalent to
dollar exchange rate by the acceptance and signature of a used financial committee members of the BOC except the amount of the check related to salaries and polling staff wages, regardless of the amount.
c .More than 50,000,000(fifty million Dinars) or its equivalent to its exchange rate in Dollar, needs the approval of the Board and the signature of the financial committee on the checks.
d . Financial committee is composed of six authorized members of the BOC, even with the attendance of three members the, quorum achieved in all cases.
e . Signing checks requires the signatures of three authorized commissioners all together.
Source:
Regulation on the Rules of Procedures of the Board of Commissioners, 11(5): http://aceproject.org/ero-en/regions/mideast/IQ/iraq-rules-of-procedure-of-the-board-of/view
|
2018/04/15
|
|
Ireland
|
d. A national government department
|
d) The Ministry of the Environment, Heritage and Local Government
Source:
Official Website of the Department of the Environment, Community and Local Government: http://www.environ.ie/en/LocalGovernment/Voting/
|
2024/11/21
|
|
Israel
|
g. Other
|
The State Controller, if he so wishes.
The State Comptroller's duties and responsibilities, as defined in Basic Law: The State Comptroller, include auditing the executive branch, local authorities and other bodies or institutions which were defined by law as subject to audit by the State Comptroller.
The State Comptroller is also tasked with inspecting the legality, integrity, managerial norms, efficiency and economy of the audited bodies, as well as any other matter which he or she deems necessary.
Source:
Dr. Susan Hattis Rolef, The Knesset Research and Information Center
The State Comptroller: https://knesset.gov.il/lexicon/eng/critic_eng.htm
BASIC LAW: THE STATE COMPTROLLER (5748 -1988), Art.2: http://knesset.gov.il/laws/special/eng/BasicLawStateComptroller.pdf
|
2019/05/02
|
|
Italy
|
d. A national government department
|
The Ministry of Interior.
|
2012/04/16
|
|
Jamaica
|
d. A national government department
|
Ministry of Finance
Source:
https://jis.gov.jm/house-approves-report-for-electoral-commission/#:~:text=The%20Commission%20will%20be%20required,the%20Leader%20of%20the%20Opposition.
|
2025/09/18
|
|
Japan
|
d. A national government department
|
Ministry of Internal Affairs and Communications.
(Central Election Management Council belongs to Ministry of Internal Affairs and Communications.)
Source:
Public Offices Election Act, Art. 5-2 (16):
https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=325AC1000000100
Act for Establishment of the Ministry of Internal Affairs and Communications Act. Art.4:
https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=411AC0000000091#13
Act on Standards for Expenses of Diet Election and Other Election:https://elaws.e-gov.go.jp/search/elawsSearch/elaws_search/lsg0500/detail?lawId=325AC0000000179
Ministry of Internal Affairs and Communication: http://www.soumu.go.jp/senkyo/senkyo_s/naruhodo/naruhodo06.html
http://www.soumu.go.jp/english/soumu/io.html
|
2019/07/09
|
|
Jordan
|
b. The Prime Minister
g. Other
|
A. The Commission shall have an independent budget to be approved by the Board and shall be submitted to the Prime Minister to be included in a separate chapter under the Budgets of Government Units Law wherein required funds shall be allocated for the commission’s functioning and to enable it to fulfil its obligations.
B. Notwithstanding the contents of Paragraph (A) of the Article, the funds allocated for each electoral process shall be determined and submitted to the Prime Minister.
Source:
Law No. 46 of 2015: Law to Amend the Law on the Independent Election Commission, art. 21: http://iec.jo/sites/default/files/4%20Consolidated%20Law%20on%20the%20Independent%20Election%20Commission%202015%20EN%20%281%29_0.pdf (2016)
|
2016/08/02
|
|
Kazakhstan
|
g. Other
|
1. Control over spending by candidates of the funds allocated from the republican budget for the election campaigns shall be exercised according to legislation of the Republic of Kazakhstan.
2. Control over spending of the funds from the election funds shall be exercised by the corresponding election commissions and banking institutions.
3. By suggestions of the corresponding election commissions, the experts of the state bodies within their competency can be involved in the conduct the aforementioned control.
Source:
Constitutional Law on Elections of the Republic of Kazakhstan as amended on June 29, 2018, art. 36: https://www.election.gov.kz/eng/election-legal-framework/the-laws-of-the-rk.php
|
2024/10/17
|
|
Kenya
|
c. The legislature
|
The Cabinet Secretary responsible for finance presents
the estimates approved by the EMB for consideration and
approval by the National Assembly
Source:
Independent Electoral and Boundaries Act 2011 Article. 21
|
2024/12/06
|
|
Kiribati
|
d. A national government department
|
Kiribati national budget is approved by the legislature (MANEABA NI MAUNGATABU). While the Ministry of Internal Affairs is responsible for Electoral Commission and National Elections, the responsible Ministry for the national election budget (all costs of the National Election) is Ministry of Justice, and the accounting officer is the Secretary of Ministry of Justice.
An accounting officer shall be personally accountable for all public moneys received, collected or disbursed and for all public stores received, held or disposed of by or an account of the department or service for which the Head for which he is the accounting officer is provided.
Source:
2019 Budget, Kiribati Government
http://www.mfed.gov.ki/sites/default/files/Final%202019%20Budget%20-%20Approved.pdf
|
2024/11/25
|
|
Korea, Democratic People's Republic of
|
h. No information available
|
|
2014/06/23
|
|
Korea, Republic of
|
c. The legislature
|
Expenditures of the National Election Commission are reviewed by the National Assembly. The Board of Audit and Inspection examines the NEC's accounting records in accordance with national accounting standards during financial audits
Source:
Constitution of the Republic of Korea, Article 97: https://elaw.klri.re.kr/eng_service/lawView.do?lang=ENG&hseq=1
|
2024/08/28
|
|
Kuwait
|
h. No information available
|
Source:
Law No. 35 of 1962 on the election of members of Parliament with its amendments, art. 6, 18: http://www.gcc-legal.org/mojportalpublic/LawAsPDF.aspx?opt&country=1&LawID=2687#Section_3508 (2013)
|
2013/01/31
|
|
Kyrgyzstan
|
c. The legislature
|
Source:
Constitution of the Kyrgyz Republic (2021), art. 80: https://constsot.kg/wp-content/uploads/2022/06/constitution-of-the-kyrgyz-republic.pdf
|
2025/05/07
|
|
Lao People's Democratic Republic
|
c. The legislature
|
Expenditures for the election of members of the National Assembly shall come from the State budget.
Source:
Law No. 37/PO on the Election of Members of the National Assembly, Art. 6: Expenditures for the election of members of the National Assembly shall come from the State budget.
Constitution, Art. 53 (4): https://aceproject.org/ero-en/regions/asia/LA/Lao-People2019s-Democratic-Republic-Constitution/view
|
2021/02/17
|
|
Latvia
|
g. Other
|
Costs arising from the preparation and holding of the elections are covered from the state budget, which is controlled by the State Audit Office. Thus, the body controlling expenditures of the national electoral management body is the State Audit Office, which is an independent, collegial, supreme audit institution in the Republic of Latvia, subject only to law.
Source:
Electoral Law: The Saeima Election Law as in force on 19 July 2014, art. 53: http://cvk.lv/pub/public/30870.html?doc_print=1 (2014)
Law: State Audit Office Law as amended on 22 June 2005, sec. 1(1)-(2) & 2(1)(1).
|
2014/10/09
|
|
Lebanon
|
c. The legislature
|
The final financial accounts of the administration for each year must be submitted to
the Chamber for approval before the promulgation of the budget of the second year wich
follows that year. A special law shall be issued for the setting up of an Audit office.
Source:
Constitution, art. 87: http://www.presidency.gov.lb/English/LebaneseSystem/Documents/Lebanese%20Constitution.pdf
|
2024/11/20
|
|
Lesotho
|
c. The legislature
|
The government meets the funding of the IEC, whose expenses, along with all other election expenses, are charged directly to the Consolidated Fund. The budget is prepared by the IEC and submitted, through the Ministry of Finance, to Parliament for approval
Source:
National Assembly Electoral Act 2011, Articles 134-148;
Constitution of Lesotho, Article 66D
|
2017/07/19
|
|
Liberia
|
g. Other
|
The NEC shall establish a Finance and Audit Committee to oversee spending and provide assurance of regularity and propriety.
At the end of each year, the NEC shall publish an annual
report and an externally audited set of accounts, which
shall relate to its achievements and activities against the
annual plan.
Source:
The New Elections Law (2016, with amendments up until and including 2014), Chapter 11, Art. 11.3 (b) & 11.4, http://aceproject.org/ero-en/regions/africa/LR/liberia-amended-electoral-laws-2014/view
|
2024/10/25
|
|
Libyan Arab Jamahiriya
|
g. Other
|
Article (4)
The HNEC shall draft the necessary budget for the electoral process, to be approved by the competent entity.
Article (5)
The Audit Office shall review the HNEC’s approved budget and expenditure.
Article (6)
All material, equipment and installations pertaining to the electoral process, whether locally purchased or imported by the HNEC, shall be exempt from all fees and taxes.
Source:
Law No. 3 on the Establishment of the High National Electoral Commission, Art. 2, 4-6, & 18 (National Transitional Council of Libya): https://security-legislation.ly/latest-laws/law-no-3-of-2012-on-the-establishment-of-the-high-national-commission-for-elections/
|
2024/11/25
|
|
Liechtenstein
|
c. The legislature
|
The Government shall submit to Parliament for review and agreement a budget of all expenditures and revenues pertaining to the National Administration for the following administrative year, accompanied by a proposal for the taxes to be levied.
Source:
Constitution of the Principality of Liechtenstein [2014], Article 69.
https://www.llv.li/files/rdr/Verfassung-E-01-02-2014.pdf
|
2022/08/02
|
|
Lithuania
|
g. Other
|
Article 3.(1)
The National Audit Office shall be a supreme public audit institution, accountable to
the Seimas.
Article 4(1)
The main goals of the National Audit Office shall be as follows:
to supervise the lawfulness and effectiveness of the management and use of the State
property and execution of the State budget;
The State Control (supreme public audit institution, accountable to the Seimas) controls the execution of the State budget, including the budget of Central Electoral Commission.
Source:
Law: Republic of Lithuania Law on National Audit Office (30 May 1995, as last amended on 6 November 2014), art. 3(1), 4(1)
http://www.parliament.am/library/verahskich%20palat/litva.pdf
|
2020/06/07
|
|
Luxembourg
|
c. The legislature
|
Source:
Ministry of Interior: http://www.miat.public.lu/ministere/min_200_organisation/280_cdd/index.html
|
2024/11/21
|
|
Macedonia, the Former Yugoslav Republic of
|
e. Another organ within the national government
g. Other
|
The State Election Commission shall: (…) 4. control the legality of the work of the election management bodies and take measures in case of violations related to the preparations, procedure for nomination, administration of the elections and establishing of the election results, as well as in case of violation of its instructions and recommendations: (Art. 31(2.4))
State Audit Office:
This Law shall define the terms and manner for performing state audit of public expenditures, financial reports and financial transactions and other questions related to audit of government bodies, bodies of local government units, legal entities fully or partly financed by the Budget of the Republic of Macedonia, budget of local government units and budgets of the funds (hereinafter: general budget users), legal entities where the state is a dominant shareholder, public enterprises, National Bank of the Republic of Macedonia, Payment Operations Bureau, the funds, agencies and other institutions established by law and users of European Union funds and other international funds. (Law on State Audit, Art. 1)
Source:
State Audit Law (As amended) ("Official Gazette of the Republic of Macedonia": https://dzr.mk/sites/default/files/2021-08/State_Audit_Law_clear_text_2021_ENG_p.pdf
Electoral Code of The Republic of Macedonia (consolidated version as of February 2019), art. 31:
https://www.ifes.org/document/northmacedoniaelectoralcodeupdatesseptember2021pdf
|
2024/11/19
|
|
Madagascar
|
e. Another organ within the national government
g. Other
|
A civil servant of the Ministry of Finance controls the management of the funding coming from the general state budget. The expenditures coming form other sources are subject to a separate audit control in coordination with the donors. Furthermore, the CENI-T shall present to the Court of Auditors an account report at the end of its term.
Source:
Law n° 2012-004 establishing the Independent National Electoral Commission for the Transition, art. 51 (3, 5, 6): http://www.ceni-madagascar.mg/dossier/Loi_2012-004_CENIT.pdf (2013)
|
2013/02/08
|
|
Malawi
|
g. Other
|
The funds of the Commission shall be under the control of the Commission and all expenditure of the funds shall be in accordance with the directions of the Commission.
Source:
Electoral Law: Electoral Commission Act, art. 15(3).
|
2025/05/26
|
|
Malaysia
|
e. Another organ within the national government
|
The Auditor General
Source:
Constitution, art. 106 (2): http://confinder.richmond.edu/admin/docs/malaysia.pdf (2013)
|
2013/03/21
|
|
Maldives
|
a. The President
c. The legislature
|
Elections Commission Act (2008)
27. (c) A financial statement comprising the Elections Commission’s income, expenditure, assets and liabilities, audited and prepared in consultation with the regulations formulated by the Elections Commission, shall be submitted to the President and the People’s Majlis together with the annual report specified in Article 28.
Source:
Elections Commission Act (2008), art. 27(a): https://www.elections.gov.mv/en/core/downloads/Elections%20Commission%20Act.pdf
|
2019/02/12
|
|
Mali
|
e. Another organ within the national government
|
EMB expenditures are controlled by the “Délégation Générale des Elections”
Source:
Article 16 du Code Electoral.
Verified by Mamadou Seck, Forum Civil, [email protected], 2008-02-20
|
2008/03/28
|
|
Malta
|
g. Other
|
g) According to the Constitution, in the exercise of its functions the Electoral Commission shall not be subject to the direction or control of any other person or authority.
Source:
Constitution, Art. 60 (9): http://www.parlament.mt/constituion-of-malta?l=1 (2012)
|
2012/05/22
|
|
Marshall Islands
|
h. No information available
|
|
2023/10/12
|
|
Martinique
|
e. Another organ within the national government
|
e) Court of Accounts
Source:
Elections office, Ministry of Interior, France, [email protected]
|
2007/01/14
|
|
Mauritania
|
e. Another organ within the national government
|
The Court of Auditors
Source:
Organic Law No. 2012 - 027 on the establishment of the Independent National Electoral Commission, art. 21 (4)
|
2024/10/28
|
|
Mauritius
|
a. The President
c. The legislature
|
As soon as is practicable, but not later than ninety days after the end of the financial year,the Commission shall submit to the President a report concerning its activities during the financial year.
The President shall, not later than seven days after the first sitting of the National Assembly next after receipt of the report, cause the report to be laid before the National Assembly.
Source:
Electoral Law: Electoral Commission Act, art. 16.
|
2012/02/25
|
|
Mexico
|
g. Other
|
INE’s Comptroller General is the specialised office created for that purpose.
Source:
Constitution: "Constitución Política de los Estados Unidos Mexicanos", art. 41(V [Apartado A]): https://aceproject.org/ero-en/regions/americas/MX/mexico-constitucion-2024/ ;
Electoral Law: "Ley General de Instituciones y Procedimientos Electorales", arts. 487, 490: https://aceproject.org/ero-en/regions/americas/MX/mexico-lgipe-2024/
|
2024/04/12
|
|
Micronesia, Federated States of
|
h. No information available
|
|
2025/03/28
|
|
Moldova, Republic of
|
c. The legislature
|
Expenditures incurred for preparing and holding elections shall be cover from the state budget, and expenditure on preparing and conducting elections is an integral part of the budget of the Central Electoral Commission. After elections, the Central Elections Commission shall submit to the Parliament, within the shortest term possible, a report on the administration of the allocated financial funds along with the assessment statement undertaken by the Court of Accounts.
Source:
Electoral Law: Electoral Code, No. 1381-XIII of 21.11.97 article 38:1-3
|
2021/03/30
|
|
Monaco
|
h. No information available
|
Source:
Law 839 regulating communal and national elections, as amended in 2002
|
2023/09/12
|
|
Mongolia
|
c. The legislature
|
The following expenses in relation to organization of the election of the State Great Hural, the President and the Citizens’ Representatives’ Hural shall be finance by the state budget:
38.2.1. operating expenses of election authorities;
Source:
Electoral Law of 2016 article 38: https://www.legislationline.org/download/id/7739/file/Mongolia_law_elections_2015_am2016_en.pdf
|
2020/02/17
|
|
Montenegro
|
g. Other
|
The National Audit Institution (independent and supreme authority of the national audit) audits the management of state assets and liabilities, budgets and all the financial affairs of the entities whose sources of finance are public or created through the use of state property including the expenditures of the national EMB which are funded from the state budget.
Source:
Constitution: The Constitution of the Republic of Montenegro, SU-SK Ref. no. 01-514/12, 19 October 2007, art. 144.
https://www.constituteproject.org/constitution/Montenegro_2013.pdf?lang=en
|
2021/12/21
|
|
Montserrat
|
h. No information available
|
|
2014/08/04
|
|
Morocco
|
d. A national government department
|
The Ministry of Interior.
Source:
Council of Europe, Information Report on municipal and regional elections in the Kingdom of Morocco 8 September 2021 (2022): https://search.coe.int/congress/pages/result_details.aspx?objectid=0900001680a5ae69
|
2022/08/02
|
|
Mozambique
|
g. Other
|
The National Electoral Commission has financial and budgetary autonomy.
Source:
Law No. 6/2013 of 22 February 2013 regulating the functioning, composition and organisation of the National Electoral Commission (as amended by Law No. 9/2014), art. 2 (3): http://aceproject.org/ero-en/regions/africa/MZ/mozambique-law-no.-9-2014-of-12-march-2014/view (2014).
|
2014/10/02
|
|
Namibia
|
d. A national government department
h. No information available
|
|
2012/06/25
|
|
Nauru
|
c. The legislature
h. No information available
|
"The submission of an Annual Report, which must include an audited statement of the Electoral Commission’s financial affairs for the year of the report to the Parliament concerning the operation of the Electoral Commission and may submit additional reports."
Source:
Electoral Act 2016, Art. 11. (http://ronlaw.gov.nr/nauru_lpms/files/acts/d83250a1ebdc56c1701fa7aa245af5b1.pdf).
|
2019/07/01
|
|
Nepal
|
g. Other
|
g) While making expenditures chargeable on the amount under the budget heading of casual expenses allocated by the Government of Nepal for the Commission, the Commission shall not be required to obtain approval of the Ministry of Finance, Government of Nepal. Commission should audit its expenditure as per the prevailing law.
Source:
Article The Election Commission Act 2017 Section 27, 28, 89, 30 Article http://www.election.gov.np/election/np/election-related-laws-150.html
|
2018/04/06
|
|
Netherlands
|
d. A national government department
|
"The ministry of BZK [the Ministry of the Interior and Kingdom Relations] supervises all independent administrative bodies which perform tasks for which the minister shoulders political responsibility."
Source:
Annual Report Electoral Council 2020 (7)
https://english.kiesraad.nl/publications/annual-reports/2021/03/16/index
|
2022/08/02
|
|
New Caledonia
|
d. A national government department
|
|
2003/11/28
|
|
New Zealand
|
c. The legislature
d. A national government department
|
Source:
Elections New Zealand Official Website: http://www.elections.org.nz (2017)
https://elections.nz/assets/Annual-reports/electoral-commission-annual-report-2017.pdf
|
2024/07/09
|
|
Nicaragua
|
c. The legislature
e. Another organ within the national government
|
The General Comptroller of the Republic is an independent body in charge of controlling the management of the General State Budget.
Source:
Constitution: “Constitución Política de Nicaragua (2014)”, art. 155:
http://aceproject.org/ero-en/regions/americas/NI/constitucion/constitucion-politica-de-nicaragua-con-reformas-a/ (2016);
Electoral Law No. 331: “Ley Electoral No. 331 (enmendada por la ley No. 790 del 23/05/2012)”, art. 14 (5-c):
http://aceproject.org/ero-en/regions/americas/NI/leyes-electorales/nicaragua-ley-no.-331-ley-electoral-2012/ (2016).
|
2016/06/07
|
|
Niger
|
e. Another organ within the national government
|
The Court of Auditors
Source:
Ordinance No. 2010-96 of 28 December 2010 establishing the Electoral Code, art. 19 (3): http://www.electionpassport.com/files/Niger-Electoral-Code-2010.pdf(2016)
|
2016/05/03
|
|
Nigeria
|
e. Another organ within the national government
|
The Commission shall keep proper accounts in respect of each financial year
(and proper records in relation thereto) and shall cause its accounts to be
audited as soon as possible after the end of each financial year by the Auditor
General of the Federation.
Source:
Electoral Act 2010, art. 5 (2): http://www.inecnigeria.org/downloads/?did=5 (2013)
|
2015/03/30
|
|
Niue
|
h. No information available
|
There is no formal electoral management body. According to the Constitution, all expenditure of public money shall originate from the Niue Assembly in an Appropriation Act.
Source:
Constitution, Art. 58.
|
2012/07/03
|
|
Northern Mariana Islands
|
c. The legislature
|
Source:
https://ballotpedia.org/Article_VIII,_Northern_Mariana_Islands_Constitution
Constitution, article 8, section 3
|
2024/12/11
|
|
Norway
|
c. The legislature
|
Source:
Official Website of the Ministry for Local Government and Regional Development: http://www.regjeringen.no/en/dep/krd/information-campaigns/election_portal.html?id=456491 (2012)
|
2012/05/22
|
|
Oman
|
g. Other
|
Supreme Committee for Elections.
Supreme Committee for Elections supervises only the elections of members of the Shura Council. The municipal elections are administered by another committee.
Source:
Basic Statute of the State, as amended by Royal Decree No. 99/2011, art. 58 (bis 14): https://www.constituteproject.org/constitution/Oman_2011.pdf?lang=en
|
2025/05/02
|
|
Pakistan
|
h. No information available
|
|
2024/11/25
|
|
Palau
|
d. A national government department
h. No information available
|
The Electoral Commission is presumptively in charge of spending the budget it is appropriated by the legislature."All expenses, including expenses attributable to registration of voters pursuant to section 1403 of this title, for elections conducted in accordance with the provisions of this title in the Republic shall be borne by the national government"
Source:
Voting Rights Act of 1981, as amended, Sec. 1004 & 1503 (23 PNCA §1004 & §1503).
|
2012/07/11
|
|
Palestine
|
a. The President
c. The legislature
|
The Commission shall publish an administrative and financial report on the activities of the Commission three months after the announcement of the final election results. A copy shall be submitted to the President and the Council.
Source:
Elections Law 2 September 2007 regulating general elections, art. 12 (3): http://www.elections.ps/Portals/0/pdf/Election_Law_%282007-Sept_02%29-EN.pdf (2013)
|
2013/04/08
|
|
Panama
|
d. A national government department
|
During the year immediately preceding the general election and until the end of the electoral period, the Electoral Tribunal will be audited by the Comptroller General of the Republic.
Source:
Constitution: “Constitución Política de la República de Panamá”, art. 143 (9), 280: http://aceproject.org/ero-en/regions/americas/PA/panama-constitucion-politica-de-la-republica-2004
|
2024/12/05
|
|
Papua New Guinea
|
g. Other
|
The Electoral Commission is not subject to direction or control by any person or authority.
Source:
Constitution of the Independent State of Papua New Guinea, Section 126 (6): http://www.igr.gov.pg/constitution.pdf (2012)
|
2017/03/16
|
|
Paraguay
|
e. Another organ within the national government
|
The "Contraloría General de la República", who reports to the Congress.
Source:
Electoral Justice Law: Ley N°635/95 que reglamenta la Justicia Electoral, art. 78:
http://aceproject.org/ero-en/regions/americas/PY/paraguay-ley-635-de-1995-que-reglamenta-la/ (1995)
|
2023/03/16
|
|
Peru
|
c. The legislature
d. A national government department
e. Another organ within the national government
|
After each electoral process, takes place a financial audit, which reports to the Comptroller´s Office, to the Department of Finance and to the Committee on Budget and General Account of the Congress.
Source:
Electoral Law: “Ley 26859, orgánica de elecciones”, art. 376: http://aceproject.org/ero-en/regions/americas/PE/peru-ley-26859-organica-elecciones-2019/
|
2020/01/28
|
|
Philippines
|
a. The President
c. The legislature
d. A national government department
g. Other
|
The Commission on Elections has fiscal autonomy, however its total budget is controlled by the Department of Budget and Management with approval of Congress.
Source:
OECD Journal on Budgeting - Volume 2010/2: https://www.oecd.org/countries/philippines/48170279.pdf (2016)
Department of Budget and Management of the Philippines, National Expenditures Program. https://www.dbm.gov.ph/index.php/dbm-publications/national-expenditure-program (2019)
|
2019/05/02
|
|
Pitcairn Islands
|
h. No information available
|
|
2019/11/05
|
|
Poland
|
g. Other
|
The supervision of the implementation of the State Budget, including the expenditures of the national electoral management, body is conducted by the Council of Ministers.
Source:
The Constitution of the Republic of Poland of 2nd April, 1997, as amended in 2009, article 146 (4): https://www.constituteproject.org/constitution/Poland_2009
|
2024/11/13
|
|
Portugal
|
c. The legislature
|
Article 9:
The costs of running the National Elections Commission are covered by the budget allocated to the Assembly of the Republic, to which the Commission may request the premises and the technical and administrative support it needs for its operation.
Source:
Law no. 71/78, of 27 December, Creates the National Electoral Commission, Article 9:
https://www.cne.pt/sites/default/files/dl/legis_lei_71-78_lei-da-cne.pdf
|
2024/10/10
|
|
Puerto Rico
|
c. The legislature
e. Another organ within the national government
|
The State Elections Commission must submit an annual report to the Comptroller and to the Legislative Assembly.
Source:
Constitution: “Constitución del Estado Libre Asociado de Puerto Rico”, art. III (s. 22): http://aceproject.org/ero-en/regions/americas/PR/puerto-rico-constitucion-1970/ ;
Electoral Law: “Código Electoral de Puerto Rico de 2020”, art. 3.1(3): http://aceproject.org/ero-en/regions/americas/PR/puerto-rico-ley-58-2020-codigo-electoral-2020/
|
2020/11/03
|
|
Qatar
|
i. Not applicable
|
Source:
Constitution: https://www.gco.gov.qa/wp-content/uploads/2024/12/permanent_constitution_state_qatar_en.pdf
https://www.idea.int/blog/stability-or-elections-look-qatars-2024-constitutional-referendum
|
2025/05/08
|
|
Romania
|
g. Other
|
The expenses for carrying out the electoral operations shall be incurred from the state budget which is controlled by the Court of Audit.
Source:
Electoral Law: Law No. 35 of 13 March 2008 for the election to the Chamber of Deputies and the Senate, art. 67(1).
Constitution: Constitution of Romania, amended in 2003, art.140.https://www.constituteproject.org/constitution/Romania_2003?lang=en
|
2020/08/22
|
|
Russian Federation
|
g. Other
|
14. Financial support of activities of the Central Election Commission of the Russian Federation shall be
effected from the funds allocated for this purpose by the federal law on the federal budget for the relevant fiscal
year. Financial support of activities of the election commission of a subject of the Russian Federation shall be
effected from the funds allocated for this purpose by the law of the subject of the Russian Federation on the
budget of the subject of the Russian Federation for the relevant fiscal year and from the funds of the federal
budget in accordance with the procedure and in the amount set by the Central Election Commission of the
Russian Federation within the limits of funds allocated for such purposes by the federal law on the federal
budget for the relevant fiscal year. Financial support of activities of a municipality election commission, a
territorial commission functioning on a permanent basis and constituting a legal entity shall be effected from
funds of the budget of the subject of the Russian Federation and/or the local budget within the limits of funds
allocated for such purposes by the law of the subject of the Russian Federation on the budget of the subject of
the Russian Federation, and/or the regulatory act of the body of local self-government on the local budget for the
relevant fiscal year.
Source:
Constitution: The Constitution of the Russian Federation as amended on 09 June 2001, art. 106(a): http://www.constitution.ru/10003000/10003000-6.htm
Electoral Law: Federal Law "On Basic Guarantees of Electoral Rights and the Right of Citizens of the Russian Federation to Participate in a Referendum", article 20: https://www.te.gob.mx/vota_elections/media/files/e491d03ffa9036c.pdf
|
2024/03/25
|
|
Rwanda
|
g. Other
|
The National Electoral Commission is independent.
Source:
Official Website of the National Electoral Commission: https://nec.gov.rw/amatora/en/home/ (2024);
Law N° 31/2005 of 24/12/2005 relating to the organisation and functioning of the National Electoral Commission, Art. 3: http://aceproject.org/ero-en/regions/africa/RW/rwanda-law-nb0-31-2005-of-24-12-2005-relating-to/view (2017);
Constitution, art. 180: https://www.constituteproject.org/constitution/Rwanda_2015?lang=en (2017)
|
2024/12/04
|
|
Réunion
|
e. Another organ within the national government
|
e) Court of accounts
Source:
Elections office, Ministry of Interior, France, [email protected]
|
2007/01/14
|
|
Saint Helena
|
c. The legislature
|
Source:
Carol George, Office of the Chief Secretary, Saint Helena
|
2007/01/19
|
|
Saint Kitts and Nevis
|
h. No information available
|
|
2020/04/09
|
|
Saint Lucia
|
h. No information available
|
|
2012/02/24
|
|
Saint Vincent and the Grenadines
|
d. A national government department
|
All expenses properly incurred by and all remuneration and travelling allowances payable to election officers shall be paid out of monies voted for the purpose by the House of Assembly.
Source:
St. Vincent and the Grenadines: Electoral Law, article 69.
|
2021/12/27
|
|
Samoa
|
d. A national government department
|
Before being submitted to the Minister, the financial statements and accounts of the Electoral Commission shall be approved and audited by the Controller and Chief Auditor.
Source:
Samoa Constitution, Article 97A: https://www.palemene.ws/wp-content/uploads/Constitution-Eng.pdf (2021)
|
2021/04/09
|
|
San Marino
|
h. No information available
|
Source:
Official Website of the State Secretariat of Interior : http://www.elezioni.sm/on-line/Home/Elezionipolitiche/GiuntaPermanentedelleElezioni.html (2012);
Electoral law N.6 of 31 January 1996, Art. 43, 44: http://www.consigliograndeegenerale.sm/contents/instance18/files/document/21801leggi_5336.pdf (2012)
|
2012/05/28
|
|
Sao Tome and Principe
|
h. No information available
|
Source:
Law on Electoral Commission n.º12/90 of 26 November 1990
Electoral Law of the Democratic Republic of Sao Tome and Principe n.º 11/90 of 26 November 1990, as amended (latest amendment - 2006), art. 53: http://www.stj.st/download/Lei_Eleitoral.pdf (2016)
|
2016/06/28
|
|
Saudi Arabia
|
i. Not applicable
|
There are no provisions for direct national elections, since it is the King who appoints the members of the Shura Council. Only municipal elections are held in Saudi Arabia.
Source:
Shura Council Law: http://www.shura.gov.sa/wps/wcm/connect/ShuraEn/internet/Laws+and+Regulations/The+Shura+Council+and+the+rules+and+regulations+job/Shura+Council+Law/ (2012);
The Basic Law of Governance: http://www.boe.gov.sa/ViewSystemDetails.aspx?lang=en&SystemID=4 (2012)
|
2012/08/20
|
|
Senegal
|
e. Another organ within the national government
|
A public accountant appointed by the Minister of Finance.
Source:
Electoral Code 2012, art. L.22 (3): http://www.elections2012.sn/images/stories/CE2012.pdf (2017)
|
2024/10/25
|
|
Serbia
|
c. The legislature
|
The Republic of Serbia shall organise and provide for control of legality of managing resources of legal entities; financial audit of public finances; collection of statistical and other data of public interest
The National Assembly shall be the supreme representative body and holder of constitutional and legislative power in the Republic of Serbia.
Source:
Constitution: Constitution of The Republic of Serbia, art. 97, 98.
http://aceproject.org/ero-en/regions/europe/RS/constitution-of-the-republic-of-serbia-2006/view
|
2022/07/07
|
|
Seychelles
|
h. No information available
|
Source:
Constitution of the Republic of Seychelles (2011)
http://aceproject.org/ero-en/regions/africa/SC/seychelles-constitution-2011/view
|
2025/02/28
|
|
Sierra Leone
|
e. Another organ within the national government
|
The accounts of the Electoral Commission are to be audited annually by the Auditor-General or an auditor appointed by the Auditor-General.
Source:
Abridged version of the Public Elections Act (2012), art. 10: http://aceproject.org/ero-en/regions/africa/SL/sierra-leone-the-public-elections-act-2012-1/
|
2017/01/13
|
|
Singapore
|
d. A national government department
|
The Singapore election management body is the Elections Department which has control over its own budget. Expenses are reported to the Singapore Ministry of Finance.
Source:
Singapore Ministry of Finance, Budget Division:
http://www.singaporebudget.gov.sg/budget_2015/AboutTheBudgetProcess.aspx (2017)
Prime Minister's office budget breakdown FY2015
http://www.singaporebudget.gov.sg/data/budget_2015/download/47%20PMO%202015.pdf (2017)
|
2017/03/24
|
|
Slovakia
|
d. A national government department
|
The Ministry of Finance
Source:
The Constitution of the Slovak Republic, Article 58
http://aceproject.org/ero-en/regions/europe/SK/constitution-of-the-slovak-republic-as-amended-to/view
|
2024/10/25
|
|
Slovenia
|
e. Another organ within the national government
|
The Court of Audit of The Republic of Slovenia audits "the business operation of users of public funds"
Source:
Constitution, article 150.
https://www.constituteproject.org/constitution/Slovenia_2013?lang=en
Court of Audit Act, article 20
http://www.rs-rs.si/rsrs/rsrseng.nsf/I/K18FDFD2BA4047034C12570660026EBC9
|
2017/03/30
|
|
Solomon Islands
|
d. A national government department
|
Constitution, Art 101 (1),: No money shall be issued from the Consolidated Fund except upon the authority of a warrant under the hand of the Minister of Finance.
Report CW: p.8.: The release of funds for the Commission’s programs is controlled by the Ministry of Home Affairs.
Source:
Constitution of 1978 amended 2014, Art. 100, https://constituteproject.org/constitution/Solomon_Islands_2014.pdf?lang=en
Report of the Commonwealth Observer Group on Solomon Islands' National Parliamentary Elections of 4 August 2010, p. 8: http://bit.ly/1uI4Ja7 (2014).
|
2019/03/01
|
|
Somalia
|
i. Not applicable
|
2. The Commission shall be independent in the management of its allocated budget, in accordance with the financial rules of the government.
Source:
http://www.niec.so/En/about/mandate-and-functions
|
2016/11/25
|
|
South Africa
|
c. The legislature
|
The expenditure in connection with the exercise of the Commission's powers and the performance of its duties and functions shall be defrayed out of money appropriated by Parliament for that purpose or received by the Commission from any other source.
Source:
Electoral Commission Act of 1996 (as amended to 2006), Section 13(1): http://aceproject.org/ero-en/regions/africa/ZA/south-africa-electoral-commission-act-of-1996-as/view
|
2014/05/01
|
|
South Sudan
|
e. Another organ within the national government
|
The Commission shall assume the following functions and powers: (s) adopt and oversee its annual budget that shall include budgets for elections and referenda processes
Source:
The National Elections Act of 2012, art. 14(2-s): https://aceproject.org/ero-en/regions/africa/SS/south-sudan-the-national-elections-act-no.-39-of/view
|
2021/06/02
|
|
Spain
|
c. The legislature
|
Source:
Electoral Law: “Ley Orgánica 5/1985, de 19 de junio, del Régimen Electoral General”, art. 13:
http://aceproject.org/ero-en/regions/europe/ES/espana-ley-organica-5-1985-de-19-de-junio-del-1/
|
2025/04/02
|
|
Sri Lanka
|
c. The legislature
|
The Commission shall be responsible and answerable to Parliament for the exercise, performance and discharge of its powers, duties and functions and shall forward to Parliament for each calendar year a report of its activities for such year.
Source:
Constitution, Art. 104B (3): http://aceproject.org/ero-en/regions/asia/LK/sri-lanka-constitution-as-amended-up-to-9/at_download/file
|
2016/02/04
|
|
Sudan
|
e. Another organ within the national government
|
The National Audit Chamber shall audit the accounts of the Commission at the end of every financial year, and also after the end of any elections or referendum process, for tabling it before the National Assembly.
Source:
The National Elections Act 2008, art. 17: http://www.gurtong.org/ResourceCenter/documents/Reports/Elections-09/nationalelectionsact2008.pdf (2012)
|
2012/08/31
|
|
Suriname
|
c. The legislature
|
Before 1 April of each year, the Electoral Council shall draw up a report for the Government and the National Assembly regarding its activities in the past official year.
Source:
Electoral Law of 1987, Art. 2 (6): http://pdba.georgetown.edu/Electoral/Sur/suriname.html (2012)
|
2025/03/28
|
|
Swaziland
|
h. No information available
|
|
2012/06/25
|
|
Sweden
|
c. The legislature
|
Source:
Electoral Law of 2005, Ch. 3, Section 1: http://www.val.se/pdf/2005_elections_act.pdf (2012);
Official Website of the Swedish Election Authority: http://www.val.se/in_english/about_us/index.html (2012)
|
2014/08/04
|
|
Switzerland
|
c. The legislature
e. Another organ within the national government
|
e) Financial Control Authority of the Swiss Financial Department
Source:
Official Website of the Swiss Federal Department of Finance: https://www.efd.admin.ch/efd/en/home.html (2015)
|
2025/03/28
|
|
Tajikistan
|
c. The legislature
|
Expenses of the Central Commission for Elections and Referenda and its staff are covered from the Republican budget.
Source:
Constitution of the Republic of Tajikistan, as amended as of June 22, 2003, art. 60.
Constitutional Law On Elections to the Majlisi Oli of the Republic of Tajikistan, amended as of July 26, 2014, article 11.
|
2025/02/17
|
|
Tanzania, United Republic of
|
g. Other
|
The Controller and Auditor General has the responsibility to ensure that the use of money proposed to be paid out of the Consolidated Fund has been authorized and it has been used for the stipulated purpose.
Source:
Constitution, art. 136, 143: https://www.inec.go.tz/uploads/documents/sw-1714455356-1.%20sw-1675190712-sw1499671152-Katiba_ya_Tanzania.pdf
|
2025/12/01
|
|
Thailand
|
c. The legislature
e. Another organ within the national government
|
The Office of the Election Commission shall prepare a balance sheet, finance account and working account and submit them to an auditor within ninety days after the end of the accounting year.
The Office of the Auditor-General of Thailand shall be the auditor who audits the accounts of the Office of the Election Commission and shall examine and certify all types of accounts and all types of finance of the Office of the Election Commission, as well as evaluate the expenses and properties of the Office of the Election Commission by demonstrating clearly as to how much such expenses have been made according to the objectives, how economical, and how much of the objectives have been achieved, and shall then prepare an auditing report and submit it to the House of Representatives, the Senate, and the Council of Ministers without delay.
Source:
Organic Act on the Election Commission B.E. 2550 (2007), Sec. 42: http://aceproject.org/ero-en/regions/asia/TH/thailand-organic-act-on-the-election-commission/at_download/file
|
2023/10/04
|
|
Timor-Leste
|
c. The legislature
|
CNE shall be supported by a permanent secretariat and shall have its own budget integrated in the State Budget, pursuant to the law.
Source:
Law no. 5/2006, Law on the Election of the National Parliament, article 11: https://mj.gov.tl/jornal/lawsTL/RDTL-Law/RDTL-Laws/Law-2006-05.pdf
|
2024/10/02
|
|
Togo
|
e. Another organ within the national government
|
The Court of Auditors.
Source:
Electoral Code No. 2000-07 as amended by law No 2005-001 and 2007-009, art. 22: http://www.legitogo.gouv.tg/annee_txt/2007/Pages%20from%20jo_2007-007.pdf (2013);
Constitution, art. 107: http://www.unhcr.org/refworld/country,LEGAL,,LEGISLATION,TGO,456d621e2,48ef43c72,0.html (2013)
|
2013/01/10
|
|
Tokelau
|
e. Another organ within the national government
|
Article 5: Executive powers of the General Fono
It is the duty of the General Fono to manage the following matters in the interests of the nation -
National budget appropriation and national financial management;
Source:
Constitution of Tokelau 2007, Article 5
https://aceproject.org/ero-en/regions/pacific/TK/tokelau-constitution
|
2020/01/22
|
|
Tonga
|
g. Other
|
The Commission shall report to His Majesty the King and the Speaker of the Legislative Assembly on its activities for each calendar year by 30 March in the next year and upon the conduct of any general election, and on matters arising from such experience, within 3 months of the general election.
Source:
Electoral Commission Act 2010, Art. 14
https://aceproject.org/ero-en/regions/pacific/TO/tonga-electoral-commission-act-2010/view (2021)
|
2021/09/14
|
|
Trinidad and Tobago
|
d. A national government department
|
The Auditor General for Trinidad and Tobago.
Source:
Constitution: “Constitution of the Republic of Trinidad and Tobago”, Section 116: http://aceproject.org/ero-en/regions/americas/TT/trinidad-and-tobago-constitution-2016/ ;
Electoral Law: “Representation of the People Act”, Section 160: http://aceproject.org/ero-en/regions/americas/TT/trinidad-and-tobago-rop-2016/
|
2020/08/22
|
|
Tunisia
|
g. Other
|
ISIE is a financially independent agency and is subject to an internal audit control.
Source:
Organic Law n° 2012-23 of 20 December 2012 on the Independent High Authority for Elections, as amended by the Organic Law n° 2013- 52 of 28 December 2013, art. 1, 29: http://aceproject.org/ero-en/regions/africa/TN/tunisie-loi-organique-nb0-2012-23-du-20-decembre/view (2014).
|
2019/08/05
|
|
Turkey
|
g. Other
|
The chief authority to issue orders of payment out of the designated funds is the Chairman of the Supreme Board of Elections, who may delegate his/her powers to the General Directorate of Voters' Registers.
The daily fees to be paid to chairmen and members of election boards and to other persons to be employed for the elections... shall be determined by the Supreme Court of Elections...
Source:
Law on Basic Provisions on Elections and Voter Registers, art. 181-182: http://www.legislationline.org/download/action/download/id/1313/file/fc1948ff2445260c54d20269d70c.pdf
|
2016/01/21
|
|
Turkmenistan
|
c. The legislature
|
Elections, including the electoral campaigns of candidates, are financed from the state budget.
The OSCE/ODIHR NAM was informed that these
materials, including posters and leaflets, will be prepared by the CEC with funds provided from the
state budget.
The Mejlis shall:
3) Examine the issues related to approval of the state budget of Turkmenistan and report on its implementation.
Source:
OSCE/ODIHR Needs Assessment Mission report on 2013 Parliamentary Elections (Pg 2 & 8): http://www.osce.org/odihr/elections/turkmenistan/104831?download=true.
Constitution of Turkmenistan (2016), Article 81, No.3: http://www.osce.org/odihr/262336?download=true.
|
2013/03/05
|
|
Turks and Caicos Islands
|
c. The legislature
e. Another organ within the national government
|
While all financial transactions are reported to the Minister of Finance, who provides such reports to the House of Assembly, it is the Auditor General who audits and reports on the public accounts of, amongst others, the institutions protecting good governance, such as the Supervisor of Elections.
Source:
Constitution: “The Constitution of the Turks and Caicos Islands”, Section 121 & 126: http://aceproject.org/ero-en/regions/americas/TC/turks-and-caicos-constitution-2014/
|
2025/09/30
|
|
Tuvalu
|
i. Not applicable
|
There is no electoral management body. The Secretary to Government within the Office of the Prime Minister directs the administration of elections. Legislation specifies that all election related costs are covered by the consolidated fund of the government.
Source:
Electoral Provisions (Parliamentary) Regulations as amended, art. 4 (a); Electoral Provisions (Parliamentary) Act as amended, art. 60.
|
2012/06/19
|
|
Uganda
|
d. A national government department
g. Other
|
Parliament shall ensure that adequate resources and facilities are provided to the commission to enable it to perform its functions effectively. The Commission shall be a self-accounting institution and shall deal directly with the Ministry responsible for finance on matters relating to its finances. All funds of the commission shall be administered and controlled by the secretary who shall be the accounting officer in accordance with the Public Finance Act. All monies required to defray all expenses that may be incurred in the discharge of the functions of the commission are charged on the Consolidated Fund. The funds of the commission may, with the prior approval of the Minister responsible for finance, include grants and donations from sources within or outside Uganda to enable the commission to discharge its functions.
Source:
Electoral Commission Act as amended in 2010, art. 9;
http://www.ec.or.ug/docs/Electoral%20Commission%20Act,%20Uganda.pdf (2025)
Constitution of the Republic of Uganda, art. 66 (1, 2): http://www.ec.or.ug/docs/Constitution_1995.pdf (2025)
|
2025/12/05
|
|
Ukraine
|
c. The legislature
|
"The Commission shall submit an annual report on the use of funds from the State Budget of Ukraine to the Accounting Chamber."
Source:
Law on the Central Election Commission (last amended in 2018) article 36 (3)
https://zakon.rada.gov.ua/laws/show/en/1932-15
|
2019/03/11
|
|
United Arab Emirates
|
h. No information available
|
Source:
Official Website of the National Electoral Committee: http://www.uaenec.ae/en/about-us/national-committee-functions.aspx (2012)
|
2019/09/25
|
|
United Kingdom of Great Britain and Northern Ireland
|
d. A national government department
|
Article 13(6): The total expenditure incurred in any financial year by the Commission in performing their functions under subsection (1) (whether by making grants or otherwise) shall not exceed such sum as is for the time being specified for the purposes of this subsection by an order made by the Secretary of State with the consent of the Treasury.
Article 12(9): The Secretary of State may by order made with the consent of the Treasury vary the sum for the time being specified in subsection.
Source:
Political Parties, Elections and Referendums Act 2000, Art. 12, 13: https://www.legislation.gov.uk/ukpga/2000/41/section/13
|
2025/06/12
|
|
United States of America
|
a. The President
c. The legislature
|
FEC Congressional Budget Justifications are sent to the President’s Office of Management and Budget as well as Congress.
The U.S. Election Assistance Commission sends annual reports to Congress.
Source:
Federal Election Campaign Act of 1971 ;
https://www.eac.gov/about-the-useac
|
2024/10/21
|
|
Uruguay
|
e. Another organ within the national government
|
The Court of Auditors
Source:
Constitution: Constitución de la República de Uruguay, art. 211, 323 https://aceproject.org/ero-en/regions/americas/UY/uruguay-constitucion-de-la-republica-2004-vigente/view (2004).
|
2024/12/18
|
|
Uzbekistan
|
c. The legislature
|
Article 99: Financing of the Central Election Commission shall be stipulated in the separate section of the State Budget of the Republic of Uzbekistan.
Source:
Election Code of the Republic of Uzbekistan, Chapter 17, Articles 99 (2019): https://lex.uz/docs/4458857?ONDATE=26.06.2019
|
2024/08/22
|
|
Vanuatu
|
g. Other
|
The Principal Electoral Officer shall in particular be responsible for –
(a) control of electoral expenditure
Source:
Representation of the People Act, as amended, art. 3 (2): http://aceproject.org/ero-en/regions/pacific/VU/vanuatu-representation-of-the-people-act-1982-as/at_download/file
|
2016/01/26
|
|
Venezuela
|
c. The legislature
|
The National Electoral Council shall, within sixty (60) days after the expiration of the fiscal year, submit to the National Assembly an audit report and a report on the budget implementation.
Source:
Electoral Branch Law: “Ley Orgánica del Poder Electoral”, art. 16: http://aceproject.org/ero-en/regions/americas/VE/leyes-electorales/venezuela-ley-organica-poder-electoral-2002/
|
2020/11/15
|
|
Viet Nam
|
h. No information available
|
Source:
Law of 1997 on Election of Deputies to the National Assembly, as amended and supplemented by laws No. 31/2001/QH10 and No: 63/2010/QH12: http://www.moj.gov.vn/vbpq/en/lists/vn%20bn%20php%20lut/view_detail.aspx?itemid=2526 (2016)
|
2021/03/23
|
|
Virgin Islands, British
|
e. Another organ within the national government
|
Expenditures of the national EMB are controlled by the Office of the Supervisor of Elections.
Source:
Penn, J. (2015, February 3). Annual Report 2014 (Rep.)
http://www.bvi.gov.vg/sites/default/files/resources/2014_report.pdf
|
2019/02/21
|
|
Virgin Islands, U.S.
|
h. No information available
|
|
2009/08/14
|
|
Wallis and Futuna
|
d. A national government department
|
|
2003/11/28
|
|
Western Sahara
|
h. No information available
|
|
2009/08/14
|
|
Yemen
|
g. Other
|
The Supreme Committee shall be financially and administratively independent. It shall exercise with complete integrity and neutrality all the duties, responsibilities and powers bestowed upon it in accordance with the provisions of this Law. All Supreme Committee’s decisions shall be made public. In all events, no outside party and/or body shall be allowed to interfere in the affairs and duties of the said Committee or to restrict its powers and jurisdictions.
Source:
General Elections and Referendum Law of 2001, art. 32 (a): http://www.scer.org.ye/english/generalelectionslaw.htm (2012)
|
2012/08/22
|
|
Zambia
|
a. The President
c. The legislature
|
As soon as is practicable, but not later than ninety days after the end of the financial year,the Commission shall submit to the President a report concerning its activities during the financial year.
The President shall, not later than seven days after the first sitting of the National Assembly next after receipt of the report, cause the report to be laid before the National Assembly.
Source:
Electoral Law: Electoral Commission Act, art. 16.
http://www.parliament.gov.zm/sites/default/files/documents/acts/Electoral%20Commission%20Act.pdf (2016)
|
2016/06/28
|
|
Zanzibar
|
g. Other
|
The Zanzibar electoral commission controls its own expenditures.
In discharging its functions, the Electoral Commission shall not be obliged to comply with orders or directions of any person or any Government department or the views of any political party.
Source:
The Constitution of Zanzibar as amended, art. 119 (12)
http://www.wipo.int/edocs/lexdocs/laws/en/tz/tz028en.pdf (2016)
|
2016/04/05
|
|
Zimbabwe
|
c. The legislature
|
The estimated revenue and expenditure of the Commission shall be itemised clearly and separately in any estimates of revenue and expenditure laid before Parliament.
Source:
Electoral Law: Electoral Commission Act, art. 12.
https://www.refworld.org/pdfid/4c46c1572.pdf
|
2023/09/25
|
Forgot your password?
