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Audit of the Help America Vote Act Grants Awarded to the State of Alaska

Report Information

Date Issued
Report Number
Report Type
Special Project

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $15.2 million in funds received by the State of Alaska under the Help America Vote Act. The objectives of the audit were to determine whether the Office of the Lieutenant Governor of Alaska: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if proper closeout procedures were followed for the CARES Act funds.

AK, United States
Questioned Costs
Funds for Better Use

Status of Recommendations


We recommend that the EAC require the Office to transfer $47, 753 into the election fund for the unallowable expenditure noted.


We recommend that the EAC require the Office to implement procedures and training to ensure that expenditures of HAVA Election Security Grant funds are in line with the stated purpose of the award.


We recommend that the EAC track the resolution of finding 2021-013 in the 2021 State of Alaska Single Audit.