Administration of Payments Received Under the Help America Vote Act by the Tennessee Secretary of State's Division of Elections: April 23, 2003 through June 30, 2009

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $54.7 million in funds received by the Tennessee 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 HAVA in accordance with HAVA and applicable requirements; (2) accurately and properly accounted for property purchased with HAVA payments and for program income; and (3) met HAVA requirements for Section 251 funds for an election fund and for a matching contribution.