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).
Administration of Payments Received Under the Help America Vote Act by the New Jersey Department of State: January 1, 2006, through July 31, 2010
Report Information
Date Issued
Report Number
E-HP-NJ-11-10
Report Type
Audit
Subject
Grant
Description
Participating OIG
Election Assistance Commission OIG
Location(s)
NJ, United States
Questioned Costs
$22,693,982
Funds for Better Use
$448,053
Status of Recommendations
Closed
We recommend that the DOS ensure that the HAVA property records of the DOS and the counties include the minimum information required by the Common Rule and the Circular.
Closed
We recommend that the EAC work with the DOS to resolve the questioned costs.
Closed
We recommend that the DOS adopt policies and procedures to assure that the counties are aware of and follow all applicable procurement policies prior to reimbursing them for HAVA expenditures.
Closed
We recommend that the New Jersey treasurer transfer the unexpended appropriated matching funds, $2,718,402, and the $443,961 of interest owed to the election account for the period from September 2004 through July 2010, plus the additional compounded…