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Brought to you by the Council of the Inspectors General on Integrity and Efficiency
This report contains Sensitive But Unclassified information. To obtain further information, please contact the OIG Office of Counsel at OIGCounsel@oig.treas.gov, (202) 927-0650, or by mail at Office of Treasury Inspector General, 1500 Pennsylvania Avenue, Washington DC 20220.
EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $18.0 million in funds received by the Delaware Commissioner of Elections under the Help America Vote Act. The objectives of the audit were to determine whether the Commissioner of Elections (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).