Administration of Payments Received Under the Help America Vote Act by the Commonwealth of Virginia State Board of Elections

EAC OIG through the independent public accounting firm of Clifton Gunderson LLP, audited $71.9 million in funds received by the Commonwealth of Virginia State Board of Elections under the Help America Vote Act. The objectives of the audit were to determine whether the Commonwealth of Virginia: 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 basic level of state outlays.