The SOS should direct the County of Los Angeles to determine the interest income which has accrued in the County’s general fund because of the delay in disbursing Section 102 funds and to deposit this amount in the County’s HAVA fund to be used for expenses related to the replacement of punch card voting machines. The SOS should also verify the interest calculations made by the County to assure the correct amount is returned to the HAVA fund. We also recommend that in the future the SOS provide funds to counties only to reimburse prior county expenditures or when it is clear that the counties will be able to spend the funds on a timely basis.