Reliability of Voting Operations Financial Records
It is still relatively rare to find budgets and expenditure records for voting operations that show an accurate representation of actual costs. Many public sector accounting practices are such that expenditure on voting operations functions outside the election period, or by bodies other than the electoral management body, may not be included in current election costs.
Inclusiveness
It is important, however, that all components of voting operations costs are recognised when developing election and voting operations budgets. They are no less real because they are borne at a different time or are not charged directly to the electoral management body. Such expenditures may include items such as:
- costs of other state agencies in providing security for voting operations;
- costs for training and voter information campaigns internally funded by non-governmental organisations, civic or religious organisations;
- administrative overheads for permanent electoral management bodies;
- use of other agencies' computing or communications equipment;
- long-term training of polling staff.
What should the electoral management body's voting operations budget include? In terms of funding needs during the election, it is essential that it include its direct outlays during the election period. If no overall budget is prepared, coordination with other bodies providing their own sources of funds for voting operations activities is also essential, so that all participants have sufficient funding to undertake their required roles. In addition to direct outlays during the election period itself, financial requirements for other items may also need to be included in voting operations budget preparations over the election cycle, including:
- durable equipment acquisition and maintenance;
- system development;
- long-term staff training and public information programs;
- early purchase of materials;
- continuing election-related administration.
Cost-Effectiveness Evaluation
For proper evaluation of effectiveness of expenditure, an overall budget/expenditure format for voting operations, taking into account all costs relevant to the election, is necessary. Difficulties with this may occur where public agencies operate on year by year cash funding principles. Set-up costs for administrative structures and major equipment needs are 'lumpy' expenditure, and budgeting for these against a single election can provide misleading data. Similarly, where permanent electoral management bodies are in place, their relevant running costs may not be included at all in any election's expenditures. Currently, such inconsistencies on both national and international levels make it difficult to identify cost-effective voting operations systems and practices.
