Administration of Payments Received Under the Help America Vote Act by the New Jersey Department of State: January 1, 2006, through July 31, 2010

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $84.9 million in funds received by the New Jersey Department of State under the Help America Vote Act. The objectives of the audit were to determine whether the Department of State (1) used payments authorized by Sections 101, 102, and 251 of HAVA in accordance with HAVA and applicable requirements; (2) used payments authorized by Sections 101, 102, and 251 of HAVA in accordance with HAVA and applicable requirements; 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).