In terms of the way the electoral activity is conducted, the electoral law may indicate the authority responsible for the EMB budget and the processes to be followed to deal with financing of electoral procedures. In Independent Model EMBs, the procedure for formulating the budget is localised within the EMB itself, whereas in countries where there is either a Governmental or Mixed Model EMB, the ministry that is responsible for implementing elections is generally responsible for formulating the electoral budget.

Electoral costs can be met from a variety of levels, and budget responsibility can rest on local, regional, or national level, depending on the electoral process and its legal framework.

A typical budget could cover costs of:

• permanent staff
• temporary staff including poll workers
• advertising, public and voter information, and public relations
• printing and copying (including provision of ballot papers)
• computers and automation
• provision of polling sites, polling site equipment, ballots, and other supplies
• absentee balloting
• transportation of staff and equipment
• offices and storage
• training
• communications
  
  

No matter what model of EMB is used, budgetary restrictions will constrain the number and types of positions that an EMB can afford to fund. The EMB should carefully design its budget so that it covers the required activities and the necessary number of staff to perform its duties in accordance with the law, in a professional, cost-effective, and timely manner.

Fore more information on budgeting and financing of EMBs, see files and sub-files of Financial Management of EMBs.