During an election, availability of funds is vital so that temporary staff can be paid and logistics are not hampered. It is not feasible to delay election day because the money to pay local staff has not been transferred to divisional banks. While it is common to have a delay of several months in settling bills, many election costs need to be covered before election day. Therefore, making sure funds are available during this crucial time must be considered as part of the logistical planning for the election. Emerging democracies often fail to fund major election processes in an adequate and timely manner. Where EMB expenditure processes and cash flow are controlled by a government ministry and subject to government rules and procedures, there may be delays in disbursing critical funds.
Delayed disbursement of funds to an EMB can create major problems in electoral administration. It can delay decisions or leave insufficient time for the EMB to use high-probity tender processes or organize the supply of acceptable quality goods for electoral purposes. Late payment to suppliers can cause disruptions to supply in the time-critical election environment. Late payments to staff, as has happened in Papua New Guinea, can also threaten electoral processes. It may be to the advantage of both an EMB and the government to agree on a memorandum of understanding regarding funding disbursement arrangements.
If a ministry controls EMB payments, the EMB may be perceived as controlled by the government, which can threaten its credibility. Even where an EMB is constitutionally independent of the government, linking it to the government financial payments system can limit its autonomy.
Giving EMBs control of their own payments procedures and systems enhances their credibility as being independent of the government, and may lead to faster payment processes. However, it also places an additional workload and a significantly greater burden of control on the EMB to ensure that all payments are made correctly, on time and to the highest standards of probity. Before assigning control of payments to an EMB, it must have sufficient resources, skills and control systems in place to manage its own payments. Robust accountability systems—including internal and external audits and reporting to stakeholders, such as a legislative committee—are essential.
