Accounting procedures and audit practices in the surveyed countries generally follow widely shared international standards, at least formally. Electoral expenses are normally subject to some internal audit at the EMB, plus an external audit by the national accounting control agency. An annual audit cycle is the norm. Accounting generally applies to income and expenses organized by broad chapters or budget lines (i.e., personnel, procurement services) encompassing the entire electoral operation. Program focused accounting is not usually applied (i.e., the overall cost of voter registration as part of activities by the different agencies involved). Some specific country examples and their variations are detailed below.
In Australia, the electoral budget requires approval by the Department of Finance on an annual audit cycle. In Canada, the Office of the Auditor General may decide to perform an audit or evaluation at any time. In Spain, all electoral expenses are audited by the national audit agency on an annual basis. This agency also audits the finances and expenses of political parties. An internal audit by the Finance Ministry’s auditor general can be made at any time during the process. In Switzerland, the budget is audited by the Finance Committee and the Finance Delegation of the national parliament. In Guatemala, there is an internal audit at the election commission and an external audit by the National Controller General on an annual cycle. In Cambodia, the budget is internally audited by the Ministry of Economics and Finance on a yearly basis; donor funds, however, are audited by external agencies. A national accounting audit agency remains to be established in Cambodia.
