Accountability is another important aspect of election integrity. Elections are, after all, the means by which citizens hold their elected officials accountable. Election managers and policy makers are accountable for the type of electoral process they design and administer.
Electoral managers use public resources for the public purpose of elections and are accountable for the use of those funds. They are responsible for the decisions they make and how those decisions were made. They are responsible for election administration and how that administration functions. They are accountable for their compliance with all laws and regulations and for having developed adequate systems to monitor compliance as well as detect waste, fraud and abuse.
Accountability usually requires reporting to official oversight agencies and the agency that provides the funding. Accountability can be ensured by the regular monitoring of Official Oversight agencies and through audits of the financial and performance reports, both of which can assess their integrity performance and the stewardship of their electoral responsibilities.
Accountability is a public issue. According to the U.S. auditing standards: 'While not always specified by law, this accountability concept is inherent in the governing process.... The public needs to know whether government funds are handled properly and in compliance with laws and regulations. They also want and need to know whether government organizations, programs and services are achieving their purposes and whether these organizations, programs and services are operating economically and efficiently.' 71
Political parties and candidates are also accountable for how they participate and campaign. Lobbyists and interest group organizations as well. Monitors and observers are accountable for how they observe and report. And voters are accountable for the manner in which they participate. For more information on accountability for political party and candidates see Accountability.
In a few countries, there is a system of immunity for high elected or public officials. These systems can be reviewed to ensure that they do not hinder the accountability process or hurt the integrity of the electoral process.