Returning officer is the statutory authority to conduct the polling, counting process and to decide validity of ballot paper and election commission has no power to overrule him or her.
The returning officer for presidential elections and referendums is a senior official in the franchise section of the Department of the Environment.
[12] In the event where the total of overseas voters is more than the difference between the number of votes given to the two best-performing candidates, the RO may declare the number of votes cast in Singapore for the candidates, and announce the date and premises for the counting of overseas votes, in accordance with Section 49, Subsection 7E, Paragraph B of the Parliamentary Elections Act [or Section 32, Subsection 8D, Paragraph B of the Presidential Elections Act].
[12] The RO's duties also encompasses announcing the best-performing losing candidates as non-constituency Members of Parliament (NCMPs) post-elections in the government gazette.
[13] In Sri Lanka, returning officers are appointed by the Commissioner of Elections under the Registration of Electors Act, No.
44 of 1980 for all presidential, general (parliamentary), provincial and local government elections held in the island.
If a constituency overlaps district and county borders, the returning officer is designated by the Secretary of State for Justice.
[19] Returning officers normally announce the results after the count in the following manner: I, name, the (acting) returning officer for the name of seat, hereby give notice that the total number of votes given for each candidate at the election of date was as follows, list of candidates and the number of votes received.