Administration of Payments Received Under the Help America Vote Act by the Illinois State Board of Elections: January 1, 2006, through August 31, 2010

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $155.5 million in funds received by the Illinois State Board of Elections under the Help America Vote Act. The objectives of the audit were to determine whether the state Board of Elections (1) used payments authorized by Sections 101, 102, and 251 of HAVA in accordance with HAVA and applicable requirements; (2) accurately and properly accounted for property purchased with HAVA payments and for program income; and (3) met HAVA requirements for Section 251 funds for an election fund and for a matching contribution except for the requirements for maintenance of a base level of state outlays, commonly referred to as Maintenance of Expenditures (MOE).