In many countries the treasury releases funds to the EMB in a lump sum after legislative approval has been secured, or at the start of each financial year, as in Senegal. This applies where the EMB has autonomy over its finances, and often its own bank account, as in Gambia. In some cases, EMB funds are kept and managed by the Ministry of Finance, and the EMB makes requisitions for the ministry to pay its creditors and staff, mainly by cheque. The EMB budget is charged directly to the Consolidated Fund in some countries, for example Bhutan, Ghana, Sierra Leone, Solomon Islands, Tanzania, Uganda and Zambia, but there may be significant legal and administrative barriers to be dealt with before such an approach can be implemented in other countries. For governmental EMBs under the Governmental or Mixed Models, funds for electoral processes may be released to the host ministry and disbursed through that ministry, or directly through the treasury’s bank accounts.
