Federal Reports

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $18.0 million in funds received by the North Dakota Secretary of State under the Help America Vote Act. The objectives of the audit were to determine whether the Secretary of State (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 f 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).

EAC OIG, through an agreement with the Department of the Interior Office of Inspector General, audited the Election System of the Virgin Islands' compliance with the Help America Vote Act of 2002. The objective of the audit was to determine whether the Election System expended HAVA payments in accordance with the act and related administrative requirements, and whether it complied with the HAVA requirements for replacing punch card or lever voting machines, establishing an election fund, and maintaining Virgin Islands expenditures for elections at a level not less than what was expended in fiscal year 2000.

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