Administration of Payments Received Under the Help America Vote Act by the Oklahoma State Election Board

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $35.2 million in funds received by the Oklahoma State Election Board under the Help America Vote Act. The objectives of the audit were to determine whether the State Election Board (1) used payments authorized by Sections 101, 102, and 251 of the grant in accordance with grant and applicable requirements; (2) accurately and properly accounted for property purchased with Grant payments and for program income; and (3) met HAVA requirements for Section 251 funds for creation of an election fund, providing required matching contributions, and meeting the requirements for maintenance of a base level of state outlays, commonly referred to as Maintenance of Expenditures (MOE).