**Funding Advisory Opinion**

**FAO-08-012**

**Date Issued:**

> September 26, 2008

**Requestor:**

> Wayne County, New York Board of Elections (AOR-08-023)

**Question:**

> May a county use Help America Vote Act (HAVA) funds to pay poll
> workers to attend a newly created all-day training session and to pay
> for lunch provided during the training session?

**Answer:**

> HAVA Section 101 funds and, under certain circumstances, Section 251
> funds[^1] may be used to pay poll workers (1) to attend an all-day
> training session and (2) to pay for lunch during the training session,
> if the payments and the levels of payment for such activities are
> consistent with previously established policies of the county, does
> not supplant previous training expenditures, is consistent with the
> State's HAVA state plan, and is approved for use by the State. The
> office of the chief State election official is ultimately responsible
> for determining how the State plans to utilize HAVA funds and whether
> counties and other subrecipients can expend HAVA funds on certain
> activities.

**Discussion:**

*Allowable, allocable, and reasonable:*

> To meet federal standards, a cost charged to a federal award, such as
> HAVA, must be allowable, allocable, and reasonable. First, the federal
> cost principles applicable to a recipient determine general
> allowability. The cost principles applicable to States and local
> government is 2 CFR 225 (A-87). 2 CFR 225 Appendix B Sections 27 and
> 42 support the conclusion that funds may be used to pay poll workers
> to attend training sessions including expenses incurred for providing
> lunch. Specifically, Section 27 states that costs incurred for
> meetings, including meals, transportation, and rental of facilities,
> where the primary purpose is dissemination of technical information
> are allowable. Likewise, Section 42 further states that cost of
> training provided for employee development is generally an allowable
> cost.
>
> Second, a cost must also be allocable to the specific award. In terms
> of HAVA funds, Section 101(b)(1)(D) specifically states that Section
> 101 funds may be used to train election officials, poll workers, and
> election volunteers. Additionally, this activity could be labeled an
> activity to improve the administration of elections for Federal
> office, for which Section 251 requirements payments could be used upon
> certification to the Election Assistance Commission (EAC) that the
> State (1) has implemented the requirements of Title III or (2) will
> not exceed an amount equal to the minimum payment amount applicable to
> the State for such expenditures. See Funding Advisory FAO 08-011 for
> specific information on allowable uses of Section 251 funds for poll
> worker training.
>
> Finally, the cost must be reasonable, which is to say that the cost
> does not exceed that which would be incurred by a prudent person; the
> cost is consistent with previously established policies; and that the
> cost does not supplant established expenditures by the recipient. In
> terms of training for election officials and poll workers, HAVA funds
> could not be used in lieu of previously devoted State or local funds.
> If the training program is a new effort, induced by the introduction
> of HAVA provisions, it would be reasonable to charge the cost to HAVA.

*State approval:*

> The county has indicated that the State previously denied the county's
> request to use HAVA funds for this purpose. Counties or local
> governments are subrecipients of the State. The administration of
> federal funds lies within the discretion of the primary grant
> recipient and not the subrecipient. It is within the State's
> discretion to make this determination and prohibit counties and other
> subrecipients from utilizing HAVA funding for particular activities,
> even if the expenses are generally allowable using HAVA funds.

[^1]: Section 251 funds may be used to fund poll worker training only in
    limited circumstances or when the state has: (1) certified that it
    complies with all Title III requirements; or (2) certifies that it
    will use an amount less than or equal to the minimum payment to fund
    this and other improvement activities. See EAC Advisory Opinion
    FAO-08-011.