Final Performance Audit Report - Administration of Payments Received Under the Help America Vote Act by the Maryland State Board of Elections

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $30.4 million in funds received by the Maryland State Board of Elections under the Help America Vote Act. The objectives of the audit were to determine whether the Board: 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; 3) met HAVA requirements for Section 251 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).