Administration of Payments Received Under the Help America Vote Act by the State of Indiana Election Division

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $67 million in funds received by the State of Indiana Election Division under the Help America Vote Act. The objectives of the audit were to determine whether the State of Indiana: 1) Used payments authorized by Sections 101, 102, and 251 of the Help America Vote Act (HAVA) in accordance with HAVA and applicable requirements; 2) Accurately and properly accounted for property purchased with HAVA payments and for program income; 3) Met HAVA requirements for Section 251 funds for an election fund, for a matching contribution, and for maintenance of a base level of state outlays.