Electoral Governance · Lesotho
The Independent Electoral Commission has written to the Minister of Finance demanding that Acting Director of Elections Lydia Macheli be formally designated as the Commission’s Chief Accounting Officer within 14 days, warning that continued inaction constitutes a breach of statutory duty and threatens the constitutional independence of the institution.
The Independent Electoral Commission has sent a formal letter to the Ministry of Finance and Development Planning requesting the urgent designation of its Acting Director of Elections as Chief Accounting Officer, citing mounting legal obligations under the Public Financial Management and Accountability Act 2011 and the National Assembly Electoral Act 2011.
In the letter, dated 12 May 2026 and signed by IEC Chairperson Rev. Dr John Maphephe, the Commission says the designation is not a matter of administrative convenience but a statutory requirement with direct consequences for the Commission’s ability to manage public funds appropriated by Parliament.
The substantive Director of Elections resigned in February 2026. The Commission subsequently appointed Ms Lydia Macheli as Acting Director of Elections with effect from 10 February 2026, and formally communicated the appointment to the Ministry of Finance on 20 February 2026, together with a request for her designation as Chief Accounting Officer. The Ministry has not responded.
“The failure to designate the Acting Director of Elections as CAO constitutes a breach of statutory duty and is inconsistent with the principles of legality, rationality, accountability, and the rule of law.” — IEC to Minister of Finance, 12 May 2026
The Commission’s letter draws on independent legal opinions which conclude that under section 144(5) of the National Assembly Electoral Act 2011, the Director of Elections, including any duly appointed acting Director, is by operation of law the Commission’s Chief Accounting Officer. The opinions further confirm that the Minister of Finance is legally mandated under sections 2, 4(g), and 6 of the PFMAA to designate a Chief Accounting Officer for each government spending unit, and that this obligation is functional rather than discretionary.
The legal advice also holds that the Minister has no authority to disregard or substitute the designation flowing from the Commission’s lawful appointment of the Acting Director, and that failure to act is inconsistent with the principles of legality, rationality, accountability, and the rule of law.
| Key Legal Framework | |
| Section 66 – Constitution of Lesotho | Establishes the IEC as a constitutionally autonomous institution not subject to direction or control by any person or authority. |
| Section 144(1) – Electoral Act 2011 | Designates the Director of Elections as Chief Executive Officer and head of administration of the Commission. |
| Section 144(5) – Electoral Act 2011 | Makes the Director of Elections, by operation of law, the Chief Accounting Officer responsible for financial control and accountability. |
| Section 4(g) – PFMAA 2011 | Mandates the Minister of Finance to designate a Chief Accounting Officer for each government spending unit. The obligation is peremptory, not discretionary. |
The IEC warns that the absence of a formally designated Chief Accounting Officer creates institutional uncertainty, risks non-compliance with statutory public financial management obligations, and may negatively affect the Commission’s operational readiness as it prepares for the 2028 Harmonised Elections.
The letter further notes that the Commission is currently implementing recommendations from regional and international observer missions, including the SADC Electoral Observation Mission and the European Union Election Observation Mission. These reforms include strengthening the electoral register, institutional capacity building, enhanced stakeholder engagement, and expanded voter education. Continued inaction on the CAO designation, the Commission warns, risks slowing the implementation of those programmes.
The IEC requests that the Minister designate Ms Macheli as Chief Accounting Officer within 14 days of receipt of the letter, in compliance with section 4(g) of the PFMAA.
Copies of the letter were sent to the Speaker of the National Assembly, the Minister of Law and Justice, Leaders of all Political Parties, the Forum of Political Parties, the Attorney General, the Auditor General, the Directorate on Corruption and Economic Offences, the UNDP Resident Representative, the European Union Representative, and the SADC Advisory Council and IDEA International.
