The second level of performance accountability is external accountability, for example, requirements that an EMB report to the legislature or the executive branch of government. EMBs in countries such as Cambodia, Georgia, Honduras, Lesotho and Russia submit their reports directly to the legislature. The EMB in Zambia submits reports to the president, who is required to table the EMB’s report before the legislature within seven days after receipt. In Zimbabwe, the EMB is required to submit its annual reports to the president, the president of the Senate, the speaker of the National Assembly and the relevant minister (reports on specific elections are also required to be provided to the contesting political parties).
Some countries provide for EMBs to prepare performance and audited financial reports on an annual basis, for example, Bosnia and Herzegovina, Ecuador, Namibia, South Africa and Zambia. In Bolivia, the EMB has to submit an annual report to the legislature. The South African EMB is also subject to a rigorous series of accountability mechanisms. It must submit activity reports (including audited financial statements) to the legislature, both annually and following major electoral events, and prepare publicly available readiness reports on forthcoming electoral events. The president may also request the EMB to submit written reports to him/her on specific electoral matters. In the United States (see case study), local authority EMBs are accountable to their communities, state officials and the courts.
In countries such as Costa Rica, Uruguay and Yemen, the EMBs have no formal performance accountability requirements. Australia, Costa Rica and Nigeria have legislative committees on electoral matters that could serve as an oversight mechanism on the EMB’s activities. Uruguay’s EMB is financially accountable through the external audit of its financial statements, but is not otherwise accountable. In Palestine, the EMB is required to publish an administrative and financial report on its activities three months after the announcement of the final election results, and copies must be submitted to the president of the Palestinian National Authority and the Palestinian Legislative Council.
It is common for EMB performance reports to be both descriptive and analytical, highlighting challenges to its operations, including funding issues and improvements to the electoral legal framework that would enhance its effectiveness. Since these reports go to the legislature and may influence government decision-making, it is important that they are comprehensive and clear enough to capture the attention and interest of lawmakers.
EMB reports may also be proactively circulated to other stakeholders, such as political parties, government ministries, donors, CSOs, universities and educational institutes, the business community and interested members of the public. Reports can be made widely accessible through cost-effective methods such as low-cost printing/copying or publication by CD-ROM or on the EMB’s website. Sending copies of reports to international electoral research and assistance organizations may help promote international awareness about the EMB’s country, including the challenges it faces and its election or democracy-building assistance needs.
