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Financial Management Guidelines for the Election Commission of Bhutan

The Election Commission of Bhutan has established comprehensive guidelines for financial management and accounting during elections. These guidelines ensure transparency, accountability, and adherence to established procedures.

Financial Management

To maintain effective financial management, the Election Commission shall follow these guidelines:

  • Separate Funds: The Election Commission shall maintain separate funds for different activities, such as:
    • Dzongkhag Polling Station Funds
    • Dzongkhag Coordination Fund
    • Public Election Fund
  • Budgetary Provision: A budgetary provision of Nu. 75,000/- (Bhutanese currency) shall be allocated to each Dzongkhag as advance for meeting expenses for fuel for Dzongkhag pool vehicles on Poll Day duties.

Expenditure Processing

To ensure proper expenditure processing, the Election Commission shall follow these guidelines:

  • Non-Transferable Funds: The fund appropriated for election purposes or activities is non-transferable and cannot be re-appropriated.
  • Verification of Claims: The concerned Chief Election Coordinator/Deputy Chief Election Coordinator, Returning Officer, and Dzongkhag Electoral Officer shall be responsible for verification of all claims.
  • Financial Powers: The Accounts Focal Persons shall have adequate financial powers to sanction expenditure.

Reports

To ensure accurate reporting, the Election Commission shall follow these guidelines:

  • Statement of Expenditure: The Accountant/Accounts personnel of Dzongkhag Election Office, Royal Bhutan Police, and Royal Bhutan Army shall maintain the Statement of Expenditure systematically with supporting documents.
  • Submission of Reports: The Statement of Expenditure and Accounts submitted to the Election Commission upon closing of accounts must consist of:
    • Expenditure Statement for the fund of the election conducted within the time frame as in Annexure 1
    • A copy of the Memorandum Register for Deposit Work

Regular Budget and Accounts

To ensure timely submission of regular budgets and accounts, the Election Commission shall follow these guidelines:

  • Annual Budget Proposal: The Annual Budget proposal of the twenty Dzongkhag Election offices shall be submitted to the Commission for assessment and scrutiny.
  • Direct Transfer of Funds: The budget of the Dzongkhags shall be directly transferred and fund released under a separate sub-programme.

Internal Audit

To ensure effective internal audit, the Election Commission shall follow these guidelines:

  • Appointment of Internal Auditor: The Commission shall appoint an Internal Auditor for the accounts of an Election to be completed within seventy-five days of the Declaration of Election Result.

Penalty

Any person or organization found guilty of violation of these Guidelines shall be dealt in accordance with the Election Act.