a. We recommend that EAC develop policies and procedures to implement audit follow-up as required in OMB A-133. If EAC does not address audit findings in a timely manner, then the corrective action needed could be delayed. As such, problems noted during the audit may continue and may have an adverse effect on the use of HAVA funds for EAC operations. b. EAC management should perform a risk-based assessment to evaluate the sufficiency of its personnel to ensure that the program's day to day operations and oversight do not suffer due to limited resources.