U.S. ELECTION 

ASSISTANCE 

COMMISSION 

AGENCY FINANCIAL 

REPORT 

December 23, 2020 
 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

ABOUT THIS REPORT 

The Reports Consolidation Act of 2000 authorizes federal agencies, with the Office of 

Management and Budget’s (OMB) concurrence, to consolidate various reports to provide 

performance, financial, and related information in a more meaningful and useful format. As 

done in previous years, the EAC has chosen an alternative reporting to the consolidated 

Performance and Accountability Report. Instead, it produces an Agency Financial Report and a 

Congressional Budget Justification, under OMB Circular A-11. 

This Fiscal Year (FY) 2020 Agency Financial Report describes the commission’s 

accomplishments, financial activity, and ongoing efforts to strengthen internal controls and 

financial management. 

Information about EAC’s programs is available at www.EAC.gov. 
 

 

 

 

 

 

 

 

 

 

 

 

 

U.S. ELECTION ASSISTANCE COMMISSION 

633 3rd St. NW, Suite 200 

Washington, DC 20001 

December 23, 2020 

1. MESSAGE FROM THE CHAIRMAN 

The United States Election Assistance Commission (EAC) is an independent, bipartisan agency 

established by Congress in 2002, “to assist in the effective administration of Federal elections.” 

The Help America Vote Act (HAVA), which was signed into law on October 29, 2002, 

established major election reforms to the nation’s voting process. The EAC was charged with: 

the development of policies and guidelines in aiding state election agencies to meet expectations 

standardized in HAVA, the creation of the Voluntary Voting System Guidelines (VVSG), 

establishment of a national voting system certification program, administration of HAVA 

grants, and administration of the National Voter Registration form. The unique mission of the 

EAC makes it the nation’s only federal agency solely focused on election administration. 

The EAC presents summarized performance data in this report and will provide more detailed 

data in conjunction with the FY2022 Congressional Budget Justification. 

The EAC’s FY2020 activities largely focused on its response to the unprecedented challenges 

of the COVID-19 pandemic during the primary and general election seasons. EAC related 

activities included: 

a) disbursing and administering $400 million in emergency funding to the states to prevent, 

prepare for, and respond to the coronavirus for the 2020 federal election cycle; 

b) disbursing and administering $425 million in new HAVA security grants funding to the 

states for election administration enhancements; 

c) producing and publishing EAC resources as well as guidance alongside our federal 

partners, including a wide range of COVID-19 resources to assist states amidst the 

pandemic to administer safe, secure, accessible, and accurate elections, with guidance 

related to mail/absentee voting, in-person voting, and other safety, accessibility, and 

security topics related to responding to the pandemic; 

d) assembling a new program team, the Cyber Access and Security program (CAS) 

assisting the states with cyber resources; 

e) conducting public hearings and placing the VVSG 2.0 for public comment, as well as 

numerous other critical steps toward the adoption of the VVSG 2.0; 

f) replacing key personnel and increasing staff to enhance the EAC mission; 

g) holding two major, in-person events and hosting a wide range of virtual hearings, 

roundtable discussions, meetings of the EAC boards, and other events involving state 

and local election officials, federal partners, subject matter experts, and advocates; 
 

 

 

 

 

 

 

h) launching a national poll worker recruitment effort via www.helpamericavote.gov; 

i) responding to media inquiries regularly to dispel misinformation and serve as a trusted 

source to better educate voters; 

j) implementing infrastructure security safeguards to enhance, modernize, and implement a 

cost-effective technology infrastructure and systems adhering to Federal Information 

Security Modernization Act (FISMA) and other modernization of federal government 

efforts such as Cloud First; and 

k) facilitating all coordination required to relocate the EAC office space. 

Below is a summary of the agency’s key activities and accomplishments during FY2020. 

Additionally, please note that the EAC has elected to submit its FY2020 Agency Financial 

Report within the extended submission deadline rather than the initial deadline of November 

16th. This is largely due to the increased workload of the EAC during the 2020 election season, 

as well as the agency’s response to the COVID-19 pandemic and its impact on the voting 

process. 

2. DISTRIBUTING HAVA GRANTS 

Members of Congress provided critical financial support to the states and territories through the 

EAC under the Consolidated Appropriations Act of 2020. Election Security funds were 

authorized under Title I Section 101 of HAVA. Grants are made available to states to improve 

the administration of federal elections, including to enhance technology and make election 

security improvements. In FY2020, as required by law, the Grants Division awarded the 

additional 2020 funding within 45 days of the signing of the Appropriations Act. The open and 

active grants to 55 states and territories, and the District of Columbia total $804,978,602. 

3. DISTRIBUTING CARES ACT FUNDING 

In March, shortly after Super Tuesday, the escalation of COVID-19 forced dozens of states to 

quickly reconsider their election operations amid the uncertainty about the spread of the virus, 

and plan for how to keep voters and election workers safe from infection. In response, Congress 

passed, and the President signed, the Coronavirus Aid, Relief, and Economic Security Act 

(CARES Act), which provided an additional $400 million in new HAVA emergency funds. 

This supplemental appropriation funding provided 50 states, the District of Columbia, and five 

U.S. territories with additional resources to acquire personal protective equipment for election 

workers, scale absentee or mail ballot operations, and ensure sanitary poll sites. The agency’s 

Grants Division awarded $397,205,287 in emergency funding in 30 days. 

During FY2020, the EAC provided remote technical assistance that included frequently asked 

questions (FAQs), written guidance, and webinars about the CARES funding and use of other 

HAVA funds to respond to the pandemic. Specifically, the states sought information about 

allowable, allocable, reasonable and necessary expenditures, and activities for the funding. The 

EAC also developed specific guidance and training regarding changes in reporting 

requirements. 
 

 

 

 

 

 

 

 

4. STRENGTHENING ELECTION SECURITY AND VOTER CONFIDENCE 

While election security has always been a priority, the threat of foreign adversaries has resulted 

in an unprecedented commitment to improving information sharing and securing our election 

system. Alongside its federal partners, the EAC has played an integral role in preparing state 

and local election authorities for potential interference from domestic and foreign threats alike 

through election misinformation and disinformation campaigns, persistent attempts to breach 

election systems and voter registration databases, and other emerging threats. 

The EAC is continually looking for additional ways to support cybersecurity efforts at the state 

and local level. As part of that effort, the EAC launched the Cyber Access and Security program 

(CAS) in April to provide access to security training, best practices, expertise, and other 

assistance for election officials tasked with protecting critical election infrastructure. The 

program partners with public and private security experts to ensure that election officials have 

the most up-to-date and best in class information available through the EAC’s Clearinghouse. 

Key program initiatives included the following: 

a) An important part of this program has been the addition of staff who have a range of 

experience in the cybersecurity and elections fields. They are among the 20 missioncritical positions that the agency has hired since the start of the fiscal year. 

b) Beginning in June, the EAC announced online cybersecurity training offered at no cost 

and developed specifically for election officials through a partnership with the Center 

for Tech and Civic Life (CTCL). The online training consists of both video and written 

materials separated into three modules. It provides foundational knowledge on 

cybersecurity terminology, best practices in election offices, practical application, and 

communication. 

c) In August, the program launched Risk Management and Crisis Management online 

workshops for state and territorial election officials. 

d) In late summer, the EAC hosted a joint CISA online risk management tool on its website 

allowing election officials at the local level to easily measure and mitigate risks to their 

specific environments. 

e) CAS continues to update materials currently posted to the EAC website and works to 

develop new material related to vulnerability disclosure programs, social engineering 

mitigation, and case studies. 

f) The program’s Election Security Preparedness page is a one-stop shop for election 

cybersecurity guidance. It includes resources from federal agencies, nonprofits, 

academia, and local election officials. The page was updated with new guidance on 

security topics since the 2016 election and reorganized to make the information easier to 

find and use. 

g) In June, the EAC also announced its partnership with the Center for Internet Security, 

Inc. (CIS®) to pilot a technology verification program focused on non-voting election 

technology including electronic poll books, election night reporting websites, and 

electronic ballot delivery systems. Known as “Rapid Architecture-Based Election 

Technology Verification,” or RABET-V, it relies on a risk-based approach that allows 
 

 

 

 

rapid verification of manufacturers’ security claims. The RABET-V pilot program 

supports agile software development with a verification process that anticipates and 

supports rapid product changes. Goals of the pilot program include incentivizing a highquality, modern design of IT systems updated in smaller, more manageable cycles at 

reduced cost of verification and re-verification with more reliable and consistent 

outcomes for purchasers of these systems. 

5. TESTING AND CERTIFICATION 

As states seek to invest in the purchase of new voting equipment, election leaders are continuing 

to turn to the EAC’s Testing and Certification Program as a key resource in ensuring the 

nation’s voting systems are tested to confirm the secure and accurate tabulation of ballots. This 

includes seeking information about how best to develop Requests for Proposals, information on 

the systems currently certified, and implementation of the next iteration of the Voluntary Voting 

System Guidelines, known as VVSG 2.0. 

Historically, the VVSG consists of Principles, Guidelines and Requirements against which 

voting systems are tested to determine if the systems meet required standards. The EAC’s goal 

is to bring technological gains in security and other factors to the voters. Some additional 

factors examined under these tests include functionality, accessibility, accuracy, and 

auditability. HAVA mandates that the EAC develop and maintain these requirements, as well as 

test and certify voting systems. These guidelines are voluntary, and states may decide to adopt 

them entirely or in part. 

During the past two years, enormous progress has also been made toward the adoption of 

VVSG 2.0. This represents a significant milestone in defining standards for the next generation 

of secure, accessible, and accurate voting systems. In February, the Technical Guidelines 

Development Committee approved the VVSG 2.0 requirements, which were published in the 

Federal Register in March for public comment. During the Spring, the EAC conducted a series 

of VVSG public hearings to receive testimony from election officials, federal partners, and 

stakeholders. The public comment period closed in June. The EAC, in coordination with our 

partners at the National Institute of Standards and Technology (NIST), is reviewing comments 

and working to implement and finalize VVSG 2.0 for final approval. 

The EAC’s Testing and Certification program also tested and certified ten voting systems 

during the year and provided risk-limiting audit (RLA) assistance to several states. 

6. CHAMPIONING ELECTION ADMINISTRATION RESEARCH & BEST 

PRACTICES 

a) Election Administration Voting Survey 

In anticipation of compiling information from the 2020 election and publishing the EAC’s 

Election Administration and Voting Survey (EAVS) next year, the EAC initiated a needs 

assessment review in FY2020 by interviewing 34 states about their experiences completing the 

2018 EAVS and also gathered input from participants about the 2020 EAVS. 

Based on the increased use of absentee and mail ballots by voters during the pandemic, the 

Policy Survey was revised and expanded with new questions on electronic ballot transmission, 
 

 

 

 

 

 

 

 

 

mail balloting deadlines, postmark requirements, and election certification dates and was issued 

to states to complete in August. For the first time since publishing the survey, the EAC initiated 

usability testing of the survey, and conducted outreach calls with 10 states to improve the 

agency’s technical assistance for completing the survey. The EAC also published an updated 

Guide to the Election Administration and Voting Survey for the first time in 10 years. The 

upcoming survey allows for data pre-population of the EAVS which opened for states to 

complete after the November 2020 elections. 

b) Voter Registration and Accessibility for Voters with Disabilities 

The EAC updated the National Mail Voter Registration form instructions and accompanying 

language translations in response to requests from three different states as well as beginning the 

process to update the form based on a fourth state’s request. 

The EAC offers a Braille translation of the form’s content alongside 15 other language 

translations. 

c) Clearinghouse Awards 

In January, the EAC announced the winners of the 2019 Clearinghouse Awards for Best 

Practices in Election Administration. The awards, also known as the Clearies, provide election 

offices across America an opportunity to share their innovative efforts and election 

administration successes. The Clearies play an important role in furthering the EAC’s 

responsibilities under HAVA, to serve as a clearinghouse for election administration 

information. 

Now in its fourth year, the award categories celebrate innovation in election administration, 

improving voting accessibility for voters with disabilities, best practices in recruiting, training 

and retaining election workers, and new for 2019, creative and original “I Voted” sticker design. 

7. NATIONAL POLL WORKER RECRUITMENT DAY 

The EAC launched a National Poll Worker Recruitment Day aimed at raising awareness about 

the benefits and importance of poll working and inspiring more Americans to sign up. Poll 

workers are vital to the democratic process and recruitment of sufficient staff levels became 

more vital in 2020 as the pandemic caused an unprecedented shortage and other challenges for 

election officials. 

National Poll Worker Recruitment Day, September 1, 2020, was designated as a day of action, 

and the promotion leading up to it and beyond assisted efforts to fill gaps in states’ and 

jurisdictions’ poll worker numbers. Amid COVID-19, America was facing a critical shortage of 

poll workers. Even as many states expanded access to vote-by-mail and absentee voting options, 

millions of Americans – especially voters with disabilities and those who lacked reliable mail 

service – continued to rely on in-person voting to cast a ballot. 

Historically, most poll workers have been over the age of 60, making them especially 

vulnerable to complications if they contract COVID-19. This resulted in a critical need for poll 

workers who were willing and able to assist with the administration of in-person voting on 

Election Day. With the EAC encouraging more people to become poll workers in their 
 

 

 

 

 

 

 

 

 

 

communities, National Poll Worker Recruitment Day was designated to address the critical 

shortage of poll workers, strengthen our democracy, inspire greater civic engagement and 

volunteerism, and help ensure free and fair elections in November and beyond. The EAC 

created a custom web-based tool for voters to look up their jurisdiction and sign up which was 

hosted on a newly registered domain for ease of marketing (helpamericavote.gov). EAC 

provided a toolkit to all states and territories and drove several hundreds of thousands of voters 

to our website. Celebrities, prominent figures, business owners, and others notably marketed 

and amplified our efforts throughout the campaign. 

8. MISINFORMATION AND FACT CHECKING LEADING UP TO THE 2020 ELECTION 

The EAC responded to approximately 500 media requests throughout the year. Topics ranged 

from basic information regarding the voting process for voting by mail, to clarification of 

reports, allegations of potential fraud in the upcoming election, questions on CARES funding, 

safety of in-person polling places, and numerous other fact checking-related requests. 

9. AGENCY TECHNOLOGY 

The EAC continued to implement its multiyear technology upgrade plan to secure and 

modernize its information technology systems in FY2020. The EAC replaced its legacy WAN 

network architecture with a modernized SDWAN, or software-defined wide-area network, 

which provides the EAC with increased visibility into the network and improves the agency’s 

security posture. In accordance with Executive Order 13800 released in 2017, the EAC also 

implemented Cloud First Technology by migrating file services to a FedRAMP compliant 

secure Cloud. The agency further implemented numerous real-time threat protection tools with 

enhanced traffic visibility (hardware and software) to mitigate risk to the EAC network. These 

efforts have resulted in a more scalable, cost effective, robust, secure, and efficient network for 

the agency. 

10. AGENCY RELOCATION 

The EAC was funded by Congress in FY2020 to relocate. The EAC’s previous space was 

inadequate for the number of staff, which forced the agency to assume unnecessary costs to host 

hearings and other events. The EAC has worked diligently this year, taking numerous critical 

steps to identify adequate space and to pack and move the agency. The agency relocation will 

better position it to interact with stakeholders and other federal partners in the space. The 

agency finalized the move the week of November 20th. 

Additionally, please note that the EAC has elected to submit its FY2020 Agency Financial 

Report within the extended submission deadline rather than the initial deadline of November 

16th. This is largely due to the increased workload of the EAC during the 2020 election 

season, as well as the agency’s response to the COVID-19 pandemic and its impact on the 

voting process in 2020. 
 

_____________________________ 

US EAC Chairman, Benjamin Hovland 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TABLE OF CONTENTS 

Page 

SECTION I - Management Discussion and Analysis....................................................1 

I.A. Background, Vision, Mission and Organizational Structure .....................................1 

Funding ......................................................................................................................4 

Organization by Program ...........................................................................................5 

Organization Chart .....................................................................................................8 

I.B. Performance Goals, Objectives, and Results..............................................................9 

How EAC Assesses Performance ...............................................................................9 

Accomplishments by Goal..........................................................................................9 

FY2019 Performance Summary ...............................................................................21 

Portfolio Analysis .....................................................................................................23 

I.C. Financial Results ......................................................................................................23 

Budgetary Resources................................................................................................23 

Financial Position.....................................................................................................24 

Results of Operations ...............................................................................................24 

Limitations of the Financial Statements...................................................................24 

I.D. Analysis of Controls, Management Systems, and Legal Compliance .....................26 

Internal Control Environment ..................................................................................26 

Federal Manager’s Financial Integrity Act ..............................................................26 

Entity-Wide Security Program .................................................................................26 

Federal Information Security Management Act.......................................................27 

Audit Follow-Up ......................................................................................................27 

Federal Financial Management Improvement Act...................................................27 

Accountability of Tax Dollars Act of 2002..............................................................27 

Inspector General Act Amendments of 1988 ...........................................................27 

Fraud Reduction Report ...........................................................................................27 

GONE Act ................................................................................................................32 

Annual Assurance Statement on Internal Control....................................................33 

SECTION II – Financial Section ..................................................................................34 

II.A. Inspector General’s Assessment ..............................................................................35 

II.B. Independent Auditor’s Report..................................................................................37 

SECTION III - Other Accompanying Information ....................................................60 

III.A. Major Management and Performance Challenges Facing the EAC.......................61 

III.B. Improper Payments.................................................................................................68 

III.C. Summary of Financial Statement Audit and Management Assurances..................68 
 

 

 

 

 

 

 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

SECTION I 

Management Discussion and Analysis 

The Management Discussion and Analysis (MD&A) is presented per the Statement of Federal 

Financial Accounting Standards (SFFAS) 15. The MD&A intends to provide a clear and concise 

description of the agency’s mission and organizational structure; high-level discussion of key 

performance goals, results, and measures; analysis of financial statements, systems, controls, and 

legal compliance; and actions taken or planned to address issues. It provides a balanced analytical 

assessment, with both positive and negative information, of key program, and financial 

performance. The MD&A is a vehicle for communicating insights about the agency, its operations, 

programs, successes, challenges, and future outlook. Contents of this report and the MD&A are in 

conformance with the Office of Management and Budget (OMB) Circular A-136, Financial 

Reporting Requirements. 

I.A. BACKGROUND, VISION, MISSION AND ORGANIZATIONAL STRUCTURE 

In October 2002, Congress passed the Help America Vote Act (HAVA) of 2002. The law 

recognized the need for states to invest in their election infrastructure. The Act set out 

comprehensive programs of funding, voluntary guidance, and research. HAVA established the 

Election Assistance Commission (EAC) to foster those programs and promote and enhance voting 

for United States citizens. In passing the EAC’s 2018-2022 Strategic Plan, the EAC framed the 

mission and vision of the agency set out in its chartering legislation with the following: 

EAC Mission Statement: 

The U.S. Election Assistance Commission helps election officials improve the administration of 

elections and helps Americans participate in the voting process. 

EAC Vision Statement: 

A trusted, proactive, and responsive federal agency that helps election officials administer and 

voters participate in elections. 

The EAC is an independent, bipartisan agency. By statute, four full-time Commissioners, 

appointed by the President and confirmed by the U.S. Senate, and three federal advisory 

committees: the Standards Board, Board of Advisors, and Technical Guidelines Development 

Committee guide the EAC. Currently, there are four Commissioners. The EAC’s statutory mission 

consists of: 

a) adopting voluntary voting system guidelines available for use by the states; 

b) accrediting voting system testing laboratories and certifying voting systems; 

c) developing guidance for state and local election officials to meet HAVA requirements; 

d) serving as a national clearinghouse of information on election administration, including 

tools and best practices; 

e) maintaining the National Mail Voter Registration Form, developed per the National Voter 

Registration Act (NVRA) of 1993; 

f) promoting accessibility for voters with disabilities; 

g) providing grantees with technical assistance on use of payments and grant funds, and 

h) auditing the use of HAVA funds. 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

The Standards Board and the Board of Advisors provide advice and guidance to the EAC on the 

Voluntary Voting System Guidelines (VVSG) and other election administration issues. HAVA 

established the Technical Guidelines Development Committee (TGDC) to help the EAC prepare 

the VVSG and voting systems test against the established VVSG standards. 

The Director of the National Institute of Standards and Technology (NIST) of the U.S. Department 

of Commerce serves as the Chair of the TGDC and provides technical support to the Committee. 

Additionally, HAVA specifies that NIST provides recommendations to the EAC regarding voting 

system test laboratories. Since Fiscal Year (FY) 2004, the EAC’s annual appropriations have 

included a total to date of $40.9 million for NIST support. 

In FY2003 and FY2004, Congress appropriated nearly $3 billion in federal financial assistance for 

payments to states under Titles I and II of HAVA. States received the funds to upgrade their voting 

systems, establish statewide voter registration databases, train election officials, and educate 

voters. In FY2003, the General Services Administration (GSA) distributed $649.5 million in 

HAVA funds to the fifty states, Guam, Puerto Rico, the U.S. Virgin Islands, American Samoa, and 

the District of Columbia on the EAC’s behalf. The funds were distributed for activities to improve 

the administration of elections (HAVA Section 101) and replace punch cards and lever voting 

machines (Section 102). 

The Senate confirmed four Commissioners in December 2003, and the EAC began operations in 

January 2004. The agency’s FY2004 operating budget was $1.7 million. At the close of the fiscal 

year, the EAC had a staff of 18. The EAC’s focus in 2004 was to assemble a team, obtain office 

space, arrange for administrative support from the GSA, establish a website, start election 

administration clearinghouse operations, and distribute federal financial assistance to the states. 

In FY2004, EAC also appointed a statutorily-required General Counsel. During FY2005, EAC 

appointed its other statutorily-required positions: the Executive Director, and an interim Inspector 

General. The EAC had several focus areas in subsequent years. 

• Upgrading the VVSG; 

• Performing research to promote effective federal elections; 

• Presenting vital data on election best practices; 

• Instituting a testing and certification program; 

• Auditing state HAVA funds; and 

• Disseminating information on improving elections to its stakeholders. 

In FY2007, Congress recognized the expanding agency responsibilities and lifted the full-time 

equivalent (FTE) staffing ceiling of 24. As of the end of FY2020, the EAC had 36 FTE. Since its 

inception, the EAC has received $2,606,150,000 in requirements payments; and $25,550,000 

in discretionary grant funds for poll workers, mock elections, election data collection, voting 

technology improvement research and equipment, pre-election logic and accuracy testing, and postelection verification. The EAC also tracks and provides technical assistance on the Section 101 funds 

to improve the administration of federal election, which is reported by the states. The period for using 

the Section 102 punch card/lever replacement funds expired, and the EAC collected all unused funds 

by the end of FY2018. In FY2018 and FY2020, Congress appropriated $380 million and $425 million 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

in formula grants to improve federal elections. In FY2020, Congress appropriated an additional $400 

million in grant funds to the EAC through the Coronavirus Aid, Relief, and Economic Security 

(CARES) Act to help states prevent, prepare for, and respond to the coronavirus for the 2020 federal 

election cycle. 

In FY2015, the Senate confirmed three Commissioners appointed by the President. In FY2018, 

there were two Commissioner vacancies. 

In FY2019, the Senate confirmed two Commissioners appointed by the President. The EAC 

currently has a full quorum of Commissioners. 

COVID-19 Activity 

The EAC did not receive supplemental funding for internal operations. On March 12, 2020, the 

EAC expeditiously moved to conduct all operations and activities remotely in response to the 

pandemic. While EAC already had a functioning telework system, the shift of daily operations to 

full remote work led to increased provisions in IT equipment, telecommunication equipment, and 

software, such as Zoom, to assist a constant level of productivity and activity. 

The EAC also adapted how it served election stakeholders and provided resources throughout the 

pandemic. All divisions worked closely with the Finance Division to coordinate budget and 

resource adjustments. In adherence to COVID-19 restrictions, the EAC adjusted activities and 

programs. The agency added resources and events to help support election administration during 

the pandemic. The EAC Commissioners limited activity to mission-critical travel and instead 

conducted a series of virtual interviews and roundtables with stakeholders. Also, the EAC hosted 

virtual annual board meetings. 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

FUNDING 

EAC Appropriation History Fiscal Years 2003 – 2020 

(Dollar in Thousands) 

Fiscal Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 Total 

Section 101 and 102 649,500 649,500 

Administrative 

Expenses 500 500 

Subtotal 101, 102 650,000 650,000 

Election Reform Program Grants 

Requirement 

Payments 830,0001 1,491,150 115,000 100,000 70,000 2,606,150 

Poll Worker Grants 1,500 1,500 

Foundation 1,500 1,500 

Voting Technology 

Research 5,000 3,000 8,000 

Testing & 

Verification 1,000 2,000 3,000 

Election Security 

Grants 380,000 425,000 805,000 

Subtotal, Election 

Reform 833,000 1,491,150 115,000 106,000 75,000 380,000 425,000 3,425,150 

Election Data Collection Grants 

Subtotal, Data 

Collection 10,000 10,000 

COVID-19 Response (CARES) Grants 

Subtotal, 

COVID-19 

Response (CARES) 400,000 400,000 

EAC Salaries & Expenses (S&E) 

Operations 2,000 1,6742 11,110 10,986 11,313 12,330 12,909 13,409 13,024 8,750 8,292 8,100 8,100 8,100 8,200 8,600 7,950 11,271 166,118 

Mock Election 

Grants 200 300 300 800 

Poll Worker Grants 750 750 750 2,250 

Transfer to NIST 2,778 2,772 4,950 3,250 4,000 3,500 3,243 2,750 2,745 1,900 1,900 1,500 1,400 1,500 1,250 1,500 40,938 

Relocation 2,400 2,400 

Subtotal, S&E 2,000 1,674 13,888 13,758 16,263 16,530 17,959 17,959 16,267 11,500 11,037 10,000 10,000 9,600 9,600 10,100 9,200 15,171 212.506 

TOTAL 1,485,000 1,492,824 13,888 13,758 16,263 141,530 123,959 92,959 16,267 11,500 11,037 10,000 10,000 9,600 9,600 390,100 9,200 840,171 4,697,656 

1/Carried forward to FY2005 

2/ Includes $481,092 transferred from the Federal Election Commission 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

Organization by Program 

The EAC has organized its offices around the mandates of HAVA. Below are brief explanations of 

the divisions responsible for implementing the Strategic Plan programmatic goals. Following the 

descriptions is EAC’s organization chart. 

Communications 

The Communications Division: 

• is responsible for external communications and the tools and platforms used to provide 

information to election officials and the general public; 

• maintains the EAC website; 

• collects, develops, and publishes resources (Clearinghouse function); 

• operates agency social media; 

• responds to and manages media inquiries; 

• plans and executes agency events in coordination with agency leadership and state and local 

election officials 

• manages external communications; 

• responds to Congressional inquiries; and 

• provides editorial support, including press releases, speeches, and Congressional testimony. 

EAC.gov is the agency’s primary communications tool and contains thousands of documents and 

information about voting systems and election administration, informational videos, research, data, 

and program-related content. It also features on-demand webcasts and related information from 

public meetings, hearings, summits, and roundtables. 

Finance (Payments and Grants Management): 

The Finance Division: 

• is responsible for all areas of budget formulation, execution and funds administration; 

• is responsible for coordinating with Treasury and OMB on all financial matters as necessary, 

• provides technical assistance to the states on administering federal funds; 

• processes and disburses payments to the states and executes all essential grants management 

responsibilities; 

• tracks the submission and reviews the content of financial and performance reports submitted 

by states; 

• analyzes grant audit reports and works with fund recipients on recommendations to resolve 

audit findings applicable to EAC’s programs; 

• reviews amended State Plan submissions on the use of Requirements Payments funds so 

states can comply with HAVA Title III, Uniform and Nondiscriminatory Election 

Technology and Administration Requirements; and 

• drafts advisory opinions for commission approval and issuance. 

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FY 2020 Agency Financial Report 

Research 

The Research Division: 

• administers the biennial Election Administration and Voting Survey (EAVS) to 50 states, the 

District of Columbia, American Samoa, Guam, Puerto Rico, and the Virgin Islands (the 

states). The survey produces data and reports mandated by HAVA. Topics include the impact 

of the National Voter Registration Act of 1993 and the impact of the Uniformed and 

Overseas Citizens Absentee Voting Act (UOCAVA) on military and overseas voters’ 

participation in federal elections. EAVS is the only comprehensive collection and report of 

data on elections in the United States; 

• researches election administration topics as mandated by Congress and at the discretion of 

the EAC. Research has included administering elections in urban and rural areas; the 

feasibility and advisability of establishing free absentee ballot return postage; the feasibility 

of alternative voting methods; and the voting experiences of first-time voters who register to 

vote by mail; 

• manages the National Mail Voter Registration Form as prescribed by the National Voter 

Registration Act of 1993 (NVRA), also known as “Motor Voter;” 

• administers the Election Management Guidelines Program to assist state and local election 

officials with conducting secure, efficient, accurate, and accessible elections. The educational 

materials provide information and “Quick Tips” on topics such as: Employing Poll Workers, 

Polling Place Management, Voting Accessibility, Communicating with the Public, 

Contingency Planning, Managing Change in an Election Office, Serving UOCAVA voters, 

and Developing an Audit Trail for the verification of votes; 

• manages the Language Accessibility Program that provides informational materials on the 

federal election process, glossaries of election terminology in English and other languages, 

and translates the National Mail Voter Registration Form into languages other than English; 

and 

• provides materials to voters and election officials to facilitate successful participation in 

federal elections. 

Voting System Testing and Certification 

Under the Help America Vote Act, the EAC is responsible for assisting states with improvements to 

voting systems through the distribution of federal funds. The EAC accredits voting system test 

laboratories and certifies voting equipment. Participation by states in the certification program is 

voluntary. Throughout the certification process, the EAC provides election officials with test plans, 

test reports, and reports on voting system anomalies in the field. Staff members work with the 

National Institute of Standards and Technology (NIST) to evaluate and accredit voting system test 

laboratories, and the criteria regarding the voting system certification process’s life cycle. 

The Testing and Certification (T&C) Division: 

• assists states with voluntary certification of voting systems; 

6 
 

 

I 

Election Assistance Commission 

FY 2020 Agency Financial Report 

• supports local elections officials in the areas of engineering change order updates, 

acceptance testing, and pre-election system verification for EAC-certified systems, issuance 

of Requests for Proposal, and information on how to maintain aging voting technology; 

• promotes quality control in test laboratories and voting system manufacturing through the 

EAC Quality Monitoring Program, including periodic lab and manufacturing facility audits 

of EAC-registered entities; 

• provides procedures to voting system manufacturers for the testing and certification of 

voting systems to specified federal standards consistent with the requirements of HAVA 

Section 231(a)(1); 

• upon invitation or with permission from election officials, conducts reviews of systems in 

use in the field; and 

• along with its advisory boards, EAC and NIST work together to update and implement 

voluntary testing guidelines for voting systems. 

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8 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

I.B. PERFORMANCE GOALS, OBJECTIVES, AND RESULTS 

The EAC formalized its planning, reporting, and execution activities with its first five-year Strategic 

Plan 2009-2014. The Office of Management and Budget reviews the plan, and EAC presents it to its 

Board of Advisors and Standards Board for comment, as required by HAVA. EAC adopted the Plan 

in March 2009. Per OMB A-11, the EAC adopted a new strategic plan in 2018. The new Strategic 

Plan covers 2018-2022. Following OMB-136, the performance goals and results align with the 

Statement of Net Cost. 

How EAC Assesses Performance 

The sections below describe the role that the programs play in helping the commission meet its 

congressional mandates and the results needed to accomplish its goals. The EAC’s 2018-2022 

Strategic Plan extensively lists the strategy for collectively driving its programs to achieve the 

agency’s mission. Outcomes measure the effect program outputs have on their stakeholders. 

Outputs are quantifiable targets that directly measure the results of a program. A program may 

have multiple outputs, but each output is associated with one program. Performance measures are 

quantifiable and documentable representations of a capacity, process, or outcome that is relevant to 

the assessment of performance. 

Program Area: Communications 

The Communications Division supports the mission of the agency by providing state and local 

election officials, voters, Congress, other federal agencies, and the public with reliable, accurate, 

and non-partisan information about the administration of federal elections. 

Current Strategic Plan (2018-2022) Goals: 

• Build: Proactively and responsively create products that help election officials improve the 

administration of elections and help voters more easily participate in elections. 

• Distribute: Help election officials improve the administration of American elections 

through the distribution of EAC assistance and products. 

FY2020 Accomplishments 

The COVID-19 pandemic made election officials adjust how they managed elections across the 

country. Throughout 2020, the EAC adapted how it served election officials and the resources 

provided as the primaries and general election approached. The EAC accomplished the goals of 

building and distributing materials by listening to election officials’ needs and adjusting to the 

virtual environment many were working in. This section primarily addresses the distribution of 

materials and information. Goal 3 describes the development of original research, promotion of 

election security and accessibility resources, and the creation of other best practices resources. 

9 
 

 

 

Twitter Performance Summary 

Impressions 

2,701,224 

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72,436 )'1313% 

Post Link Clicks 

21,871 )'1615% 

Election Assistance Commission 

FY 2020 Agency Financial Report 

Communications, Events, and Outreach 

In FY2020, the EAC continued to update and improve its website with dynamic and engaging 

content resulting in 2.3 million users on the website, with over 4.5 million page views. The 

communications team distributed 41 press releases and generated over 10,000 press mentions. The 

EAC hosted two in-person events early in the year: The 2020 Elections Summit and the 2020 

Elections: Disability, Accessibility, and Security Forum. Because of the pandemic, the EAC hosted 

and produced a wide range of videos and live-streamed events. This year the EAC posted videos of 

38 virtual events resulting in almost 43,000 views on YouTube alone. The EAC also shared these 

videos on social media to broaden their reach. The EAC exponentially grew its social media 

community resulting in 9,244 Twitter followers, 2,500 Facebook likes, 365 Facebook posts, 543 

Instagram followers, and 875 LinkedIn follows. 

Overall, the EAC hosted two in-person events, five COVID-19 related virtual hearings or roundtable 

discussions, virtual Board meetings, and three public hearings on the VVSG 2.0 Requirements. The 

EAC also designated September 1st, 2020, as National Poll Worker Recruitment Day to encourage 

more people to sign up to become election workers for the November election. The following 

provides additional detail about some of these efforts. 

Figure 1. Percentage change compares FY19 to FY20. 

Media Coverage & Engagement 

The EAC worked to be proactive with press outreach as well as responding to requests and making 

sure reporters have timely and accurate information about U.S. election administration. The EAC’s 

staff and leadership regularly provide expertise on a broad range of topics and often highlight the 

Election Administration and Voting Survey data. In FY20, the EAC was mentioned in about 8,300 

print stories and about 1,800 broadcast news stories in the United States. 

Events 

Before COVID-19 restrictions were in place, the EAC hosted two in-person meetings: The EAC 

2020 Elections Summit and the 2020 Elections: Disability, Accessibility, and Security Forum. Both 

events were open to the public and press and were livestreamed. 

10 
 

 

 

 

 

Elections 

Disability, Accessibility 

and Security Forum 

* 

* EAC 2020 ELECTIONS SUMMIT 

Election Assistance Commission 

FY 2020 Agency Financial Report 

The Elections Summit was an all-day event highlighting 

critical issues facing state and local election officials as they 

worked to prepare for the 2020 primaries and general election. 

State and local election officials, representatives from federal 

agencies that support elections, and other key election 

stakeholders discussed election security and combating foreign 

interference in elections. Other topics included, preparing for high turnout, ensuring access for 

voters with disabilities and limited English proficiency, and recruiting and training effective poll 

workers, among other topical issues. 

The Disability, Accessibility, and Security Forum addressed growing concerns 

regarding accessibility and security. This all-day forum brought together state 

and local election officials, people with disabilities, disability advocates, and 

election security experts to discuss issues and advance solutions. The 

collaborative workshops and the EAC’s efforts assisted election officials in 

identifying best practices to serve voters with disabilities in the 2020 elections 

and beyond. 

As the COVID-19 pandemic impacted the country, EAC hearings, Board meetings, and forums 

moved to a virtual format. These meetings were live-streamed and open to the public. Recordings 

are available at eac.gov and on the EAC’s YouTube channel. 

On February 7, the Technical Guidelines Development Committee (TGDC) unanimously approved 

VVSG 2.0 Requirements and sent the Requirements to the EAC Acting Executive Director via the 

Director of the National Institute of Standards and Technology (NIST). Part of the next steps in the 

VVSG 2.0 approval process were public hearings. The EAC hosted three virtual public hearings, 

which included comments from the public. 

• Virtual Hearing 1: Introduction and Foundation Of VVSG 2.0 Requirements 

• Virtual Hearing 2: Implementation Of The VVSG at the State and Local Level 

• Virtual Hearing 3: Manufacturers, Technology and Testing Labs 

Typically held in person in the spring, the EAC’s annual Standards Board and Board of Advisors 

meetings, as mandated by HAVA, include election officials and other election stakeholders from 

around the country. Due to COVID-19, these meetings were held virtually this summer. A 

prominent focus of the meetings related to the VVSG 2.0 approval process and getting feedback 

from Board members. These meetings were live-streamed. 

In addition to the EAC’s regular efforts to support election officials, the agency also developed 

resources and events related to administering elections during the COVID-19 pandemic. Public 

events including virtual hearings and roundtable discussions featured state and local election 

officials, federal partners including representatives from the Centers for Disease Control (CDC), 

Federal Voting Assistance Program (FVAP), U.S. Postal Service (USPS), and other subject area 

experts. EAC hosted a combination of five virtual hearings and roundtable discussions: 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

• Roundtable Discussion: Election Night Reporting for the 2020 Election 

• Roundtable Discussion: Voter Registration During the COVID-19 Pandemic 

• Roundtable Discussion: UOCAVA and Accessibility Issues During the COVID-19 Pandemic 

• Public Hearing: Lessons Learned from the 2020 Primary Elections 

• Public Hearing: Election Response to COVID-19 Administering Elections During the 

Coronavirus Crisis 

The EAC Commissioners also recorded a series of interviews with election officials, partners, and 

subject matter experts covering various issues addressing topics like absentee and vote by mail, use 

of CARES Act Grants, how states were utilizing the National Guard, and more. All these videos are 

available at eac.gov and the EAC’s YouTube channel. 

During the primary elections, officials across the country reported 

critical shortages of poll workers amid the COVID-19 pandemic. In 

response, the EAC designated September 1, 2020 as National Poll 

Worker Recruitment Day to encourage more people to sign up to 

become 

election workers for the November election. National Poll Worker 

Recruitment Day raised awareness about the benefits and importance 

of poll working and inspired more Americans to sign up. Leading up 

to September 1, the EAC drove those interested in signing up as poll 

workers to www.HelpAmericaVote.gov where they could find 

information on how to help in their community. The lookup tool on 

the page offered information about being a poll worker in specific jurisdictions including hours, 

requirements, pay, and information on how to apply. The EAC used social media, online tools, and 

earned media to build attention for the effort and alleviate the need for poll workers for the general 

election. The day garnered national attention and highlighted the need for poll workers across the 

United States. There was bipartisan support of the day with 37 state election offices participating 

along with advocacy groups, members of Congress, celebrities, and corporations. 

In January 2020, the EAC announced the winners of our 2019 Clearinghouse Awards for Best 

Practices in Election Administration. The awards, also known as the Clearies, provide election 

offices across America an opportunity to share their innovative efforts and celebrate successes. 

EAC added a new category in 2019: Most Creative and Original "I Voted" Stickers. Under the Help 

America Vote Act of 2002 (HAVA), the EAC serves as a clearinghouse for election administration 

information. The Clearies are part of the EAC’s efforts to share and highlight best practices in 

furtherance of that mandate. 

Federal Advisory Committee Act (FACA) Activities 

The EAC’s three (3) FACA boards held a collective total of eight (8) meetings, including electing 

board officers, passing resolutions, and amending bylaws. The EAC also timely published Sunshine 

Act Notices in the Federal Register for the Federal Advisory Committee Meetings (the boards). The 

EAC Office of General Counsel coordinates EAC engagement with the three FACA boards with 

12 
 

 

 

 

 

 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

programmatic and technical assistance in hosting meetings provided by the Communications and IT 

departments. 

Freedom of Information Act (FOIA) Activity 

The Office of General Counsel completed 20 FOIA requests during FY2020. It also maintained its 

online FOIA reading room to ensure frequently requested documents and information is easily 

available to the public. 

Program Area: Finance (Payments and Grants Management) 

The Office of Grants Management (Grants Office) within the EAC Finance Division supports the 

agency’s mission by delivering and managing federal funds that help election officials procure 

modern election systems and improve the administration of federal elections. The Grants Office 

issues grant awards, provides guidance on the appropriate use of funds, oversees and monitors all 

state grant activities, provides technical assistance to the states, tracks activities, monitors expenses, 

prepares financial reports for Congress, resolves audits conducted by the OIG and closes out grants 

when all revenue is expended. 

This program primarily supports the strategic goals listed below: 

Current Strategic Plan (2018-2022) Goals: 

• Distribute: Help election officials improve the administration of American elections through 

the distribution of EAC assistance and products. 

FY2020 Accomplishments 

HAVA CARES Funding 

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) included $400 million in 

new Help America Vote Act (HAVA) emergency funds, made available to states to prevent, prepare 

for, and respond to the coronavirus for the 2020 federal election cycle. This supplemental 

appropriation funding, distributed by the EAC to 55 states and U.S. territories, and the District of 

Columbia, provides them with additional resources to protect the 2020 elections from the effects of 

the novel coronavirus’s effects. In FY2020, the grants office awarded the funding in 30 days. The 

open and active grants to 56 entities total $397,205,287. Some states requested only the amount of 

funds they were sure they could match at the 20% required state share level. 

HAVA Election Security Funding 

The HAVA Election Security funds appropriated in 2018 and 2020 totaled $805 million, $380 

million in 2018, and $425 million in 2020. Congress authorized HAVA Election Security funds 

under Title I Section 101 of the Help America Vote Act (HAVA) of 2002. These funds mark the 

first new appropriations for HAVA grants since FY2010. EAC made grants to states to improve the 

administration of federal elections, including to enhance technology and make election security 

13 
 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

improvements. In FY2020, as required by law, the grants office awarded the additional 2020 

funding within 45 days of the signing of the Appropriations act. The open and active grants to 55 

states and territories, and the District of Columbia total $804,978,602. 

HAVA Section 251 Requirements Payments 

Requirements Payments are used to meet the requirements of Title III Uniform and 

Nondiscriminatory Election Technology and Administration Requirements of HAVA. Title III 

requirements include voting system standards, voting information requirements, provisional voting, 

statewide voter registration lists, and identification requirements for voters who register by mail. In 

FY2020, the grants office monitored Section 251 Requirements Payment open and active grants of 

$1,940,912,185 to 41 states. 

HAVA Section 101 Funding 

Section 101 funds are more generally available for activities “to improve the administration of 

federal elections.” Activities include educating voters on voting rights, voting procedures and 

voting technology, training election officials and poll workers, improving, acquiring, leasing or 

replacing voting equipment, improving the accessibility and quality of polling places (including for 

voters with limited English proficiency), and hotlines for voters to obtain election information and/or 

report complaints of fraud or voting rights violations. 

The grants office monitored Section 101 open and active grants in the amount of $200,313,551 to 26 

states. 

Agency Capacity Building 

The EAC hired a full-time Grants Manager to lead and support the increased responsibilities for the 

agency. 

The agency developed an electronic format for submission and review of grantee progress reports. 

The grantees piloted the format in their 20-day CARES reporting and it is now implemented for 

progress reports across all HAVA grants. 

The agency also transitioned from a manual paper submission process to electronic submission of 

grantee Federal Financial Reports in the Payment Management System operated by the Program 

Support Center at the U.S. Department of Health and Human Services. The system will be live for 

the report submissions due on December 29, 2020. 

Also, the EAC is now fully compliant with requirements to post grant funding in USA Spending and 

has updated policies and procedures for submission of the data. 

Finally, the agency received Paperwork Reduction Act approval from OMB for both progress and 

financial report information collection instruments and complies with this requirement. 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

Oversight and Monitoring 

The EAC is mandated to monitor and provide oversight for all HAVA grants. The CARES Act 

requires states to submit reports on expenditures within 20 days of each primary and the general 

election. The EAC developed an efficient process to review and aggregate those reports and submit 

them to Congress within three days of the grantees’ deadline, as required by the CARES Act. During 

FY2020, the grants office submitted reports to Congress related to the states’ primaries between 

March 28, 2020, and September 30, 2020, the end of the fiscal year. In FY2021, the EAC will report 

on expenditures under the grant to support the 2020 general election on November 3 from 55 states 

and territories, and the District of Columbia. The EAC will continue to oversee the funds’ 

expendituresand is developing a process to identify all funds remaining unspent to return to the U.S. 

Treasury after December 31, 2020. 

During FY2020, staff reviewed Federal Financial Reports (FFRs) and accompanying narrative 

reports submitted by the states for their HAVA Section 101 grants for activities to improve the 

administration of elections, 251 Requirements Payment funds, and the 2018 appropriation of the 

Election Security grants. Information from the FFRs as of September 30, 2019, was used to compile 

the annual grant expenditure report during FY2020. The report is available on www.EAC.gov. The 

FFR covering the additional CARES funding is not due and reviewed until 2021. 

The EAC’s Inspector General audits the states’ use of the funds, and EAC grants team has worked 

with the OIG to resolve and closeout audit findings. 

Training and Technical Assistance 

EAC staff members provide technical assistance to the states as they plan and implement federal 

funds. During FY2020, staff conducted remote technical assistance to states and developed tailored 

guidance around the CARES funding and use of other HAVA funding during the pandemic. 

Specifically, EAC developed Frequently Asked Questions (FAQs), written guidance, and webinars 

to train grantees on the new CARES funding and the additional Election Security funds. The team 

responded to a high volume of inquiries regarding allowable, allocable, reasonable, and necessary 

expenditures and funding activities. 

Additionally, EAC staff created guidance and training to support the change in reporting 

requirements and mechanism for the grantee progress and financial reports andcoordinated indirect 

cost rate negotiations for states with the Department of Health and Human Services. 

Program Area: Research 

The Research Division supports the agency’s mission by providing useful resources that assist state 

and local election officials in administering elections and helps voters participate in the process. 

Among the products created and managed by this program is the EAC’s Election Administration and 

Voting Survey (EAVS). The Research Division primarily supports the strategic goals listed below. . 

15 
 

 

 

 

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Current Strategic Plan (2018-2022) Goals: 

• Analyze: Expand the nation’s comprehensive understanding of American election 

administration. 

• Build: Proactively and responsively create products that help election officials improve 

elections administration and help voters more easily participate in elections. 

• Distribute: Help election officials improve the administration of American elections through 

the distribution of EAC assistance and products. Research is responsible for gathering and 

creating election administration resources to assist election officials and voters. 

FY2020 Accomplishments 

Conducting Original Research 

On a biennial basis, the EAC administers the EAVS, the most comprehensive survey on data and 

practices concerning the administration of U.S. elections. The survey collects data on more than 400 

variables from all fifty states, the District of Columbia, American Samoa, Guam, Puerto Rico, and the 

Virgin Islands. The EAVS dataset is usable by other federal agencies, election officials, academics 

and other researchers to understand and improve the administration of U.S. elections. Additionally, 

through the successful administration of EAVS, the EAC meets numerous legislative mandates related 

to the Uniformed and Overseas Citizens Absentee Voting Act and the National Voter Registration Act 

for the collection of information pertaining to the administration of U.S. elections. 

In FY2020, the EAC initiated a needs assessment review by interviewing 34 states about their 

experiences completing the 2018 EAVS and gathered input from participants about the 2020 EAVS. 

In October 2019, the EAC began the 60-day public comment period for the 2020 EAVS, and the 30-

day public comment period began in February 2020. The Policy Survey was revised and expanded to 

add new questions, electronic ballot transmission, mail balloting deadlines, postmark requirements, 

16 
 

 

 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

and election certification dates. Following approval from OMB, the EAC proceeded to administer the 

2020 EAVS. In the summer of 2020, the EAC initiated usability testing of the survey for the first time. 

Through this user-centered testing, EAVS and Policy Survey navigation is evaluated by real users 

under the observation of a trained researcher to improve user experience. The EAC conducted pre2020 survey administration outreach calls with 10 states to enhance technical assistance that 

accompanies the survey. The EAC also published an updated Guide to the Election Administration 

and Voting Survey for the first time in 10 years. Based on feedback received through outreach to states, 

the Policy Survey was available to states to complete in August 2020, which is the first time it was 

administered before the election and allows for data pre-population of the EAVS, which opened for 

states to complete after the November 2020 elections. The EAC also released three state-requested 

updates to the 2018 EAVS data and a data interactive using 2018 EAVS data. 

In FY2020, the EAC staff on the research team completed training related to survey design and 

cybersecurity to enhance the current knowledge base and research capacity in this and related areas. 

The EAC is continually building products using EAVS data. For example, the EAC staff on the 

research team have written blogs using past EAVS data to inform election officials, the public, and 

the media on election administration trends over time related to voting by mail and poll worker 

recruitment. Staff also interviewed state and local officials to write products on GIS mapping and 

voter assignments, statewide voter registration databases, and options for states to consider for mailin voting. Lastly, staff performed data analysis on past EAVS data related to over 40 vote by mail 

and poll worker inquiries from the media and the agency’s commissioners. 

Serving Voters 

In FY2020, the EAC processed three state-requested updates to the National Mail Voter Registration 

form instructions and accompanying language translations. The EAC began to process a fourth 

state’s updates at the end of the fiscal year. In addition to the form’s availability in 15 languages, a 

Braille translation of its content was added in Fall 2019. The EAC understands it must not only help 

election officials improve the administration of their elections, but must also directly help voters. 

Voter resources is one of the most frequently visited portions of the agency’s website. Voters can 

find a Voter’s Guide to Federal Elections, resources for overseas and military voters, information on 

registering to vote – including the National Mail Voter Registration Form, information about 

becoming a poll worker, general educational information, and Election Day contact information. In 

FY2020, staff on the research team responded efficiently to over 550 voting questions from 

domestic and overseas voters across 40 states and five countries. 

Program Area: Testing and Certification 

The Testing and Certification Division supports the mission of the agency by providing project 

management and subject matter expertise in the modification of the Voluntary Voting System 

Guidelines (VVSG), overseeing the testing and certification of voting systems to the VVSG, running 

a quality monitoring program to ensure that EAC-registered voting system manufacturers and EACaccredited voting system test laboratories (VSTL) comply with VVSG and EAC policies, and 

assisting election administrators. This program primarily supports the strategic goals listed below. 

17 
 

 

 

 

 

 

 

 

 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

Current Strategic Plan (2018-2022) Goals: 

• Build: Proactively and responsively create products that help election officials improve the 

administration of elections and help voters more easily participate in elections 

• Distribute: Help election officials improve the administration of American elections 

through the distribution of EAC assistance and products. 

FY2020 Accomplishments 

The EAC administers and manages the only national standard-setting program to build, test, and 

certify voting systems. States’ use of this program and its standards is voluntary. Most, if not all, 

states use the program in some way. The program operates by creating and modifying the VVSG, 

certifying test laboratories to test against these guidelines, and administering voting system test 

campaigns. Manufacturers submit voting systems to the test laboratories for testing. If a voting 

system meets all the requirements established in the guidelines, then the EAC certifies the voting 

system. Election officials use this information to help them know that they are procuring highquality, reliable voting systems. Some states only allow their officials to procure and use voting 

systems that have been certified to the VVSG. Other states use the standard by itself, and still, others 

use the testing program’s labs to help with their certifications. 

To ensure that the EAC is setting a standard of modern quality that helps ensure voting systems are 

secure, accessible, up-to-date and functional, the EAC’s Testing and Certification program works to 

update the standard and its underlying components. In FY2019, EAC made significant progress in 

the continued crafting and presentation of the newest set of standards, VVSG 2.0. This certification 

standard includes modern security, accessibility, and functionality standards. Technology, its uses, 

and the threats against it are changing, and the EAC is working to help ensure voting systems are 

ready for current challenges. The VVSG 2.0 draft requirements were drafted and reviewed by the 

Technical Guidelines Development Committee during their September 2019 meeting. 

In addition to the work on VVSG 2.0, the EAC’s Testing and Certification program tested and 

certified ten voting systems. To continue the EAC cybersecurity efforts, the program provided 

Election Technology and Security Training to over 400 state and local election officials in three 

states across the country. Election officials are managers of complex IT systems. The EAC uses its 

unique ability to collect information and practices from around the country to help election officials 

be effective IT managers. The training prepares election officials to understand better how to 

manage best and secure their IT systems in their states. 

The Testing and Certification program also provided risk-limiting audits (RLA) assistance to states 

to several states. Some services included drafting protocols and providing hands-on training 

for pilot RLAs, and some assistance involved discussions about how to implement RLAs in 

particular jurisdictions. 

These ongoing, regular efforts to assist election officials are critical to the successful operation of the 

program. Thousands of election jurisdictions nationally are continually researching and procuring 

18 
 

 

 

 

 

 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

voting equipment, and the EAC’s Testing and Certification Division help them navigate this process 

with confidence. 

Program Area: Cyber Access and Security Program 

The Cyber Access and Security program (CAS) was launched in 2020 and supports the agency 

mission by making timely and relevant cybersecurity information available to election officials and 

others involved in election administration. Additionally, the program supports internal training, 

compliance, and monitoring to ensure the agency’s cybersecurity posture remains at consistently 

high levels. This program primarily supports the strategic goals listed below. 

Current Strategic Plan (2018-2022) Goals: 

• Build: Proactively and responsively create products that help election officials improve the 

administration of elections and help voters more easily participate in elections 

• Distribute: Help election officials improve the administration of American elections 

through the distribution of EAC assistance and products. 

FY2020 Accomplishments 

The Cyber Access and Security Program (CAS) is an integral part of the EAC’s clearinghouse 

mission. CAS maintains an Election Security Preparedness page on the EAC website with 

cybersecurity, risk management, training, best practice, and other resources to support this key 

mission objective. CAS coordinates closely with other agencies such as NIST, CISA, and FBI to 

produce relevant and timely products that complement other agency offerings. Examples of this 

include the publishing of a joint risk management guide for remote ballot delivery and return and the 

hosting of CISA’s Election Risk Management online tool. 

CAS also engages with private partners to produce high-quality cybersecurity training materials for 

use by state, local, tribal, and territorial election administrators. In partnership with the Center for 

Tech and Civic Life (CTCL), the EAC made available no-cost, self-paced online cybersecurity 

training focused on election officials. Additionally, the program engaged FireEyes’s resources to 

produce webinars on cyber risk and crisis management and create complimentary white papers for 

each. 

The EAC and CAS continue to seek new and innovative ways to deliver high-quality information 

and training to election officials. As the federal agency tasked with distributing election 

administration best practices, the EAC is well positioned to expand its leadership in this area in 

coordination with our public and private partners. 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

Additional Information Regarding Agency Management and Operations 

EAC leadership regularly works to further the agency’s mission by providing EAC staff the 

necessary resources to improve performance and strengthen internal controls that will maximize the 

agency operation. This program primarily supports the strategic goals listed below. 

Current Strategic Plan (2018-2022) Goals: 

• Operate: Ensure continued effective operation of the EAC in order to achieve its goals while 

acting as good stewards of public funds. 

During FY2020, the EAC held a virtual Standards Boards and Board of Advisors meeting in June 

pursuant to the Help America Vote Act. The Advisory Boards reviewed the next generation of 

VVSG, discussed the intent and application process for newly appropriated HAVA funding, 

examined election security efforts, and tackled other timely election-related issues, such as disaster 

recovery contingency planning. 

Pursuant to government reform initiatives, the EAC is actively working with the Office of 

Management and Budget and looking at our funding mechanism with NIST. In addition, the Office 

of Personnel Management (OPM) completed an assessment of our structure and positions that will 

contribute to the creation of the Human Resources Plan, address the EAC’s planning and strategy 

processes, and evaluate internal policies and procedures. 

The EAC focuses on establishing sound systems and policies and procedures, working with 

managers on the relationship between budget and performance, maximizing efficient use of staff and 

financial resources, and training the EAC staff on financial management processes and their specific, 

individual responsibilities. Budget holders complete assessable unit risk and fraud assessment 

questionnaires. The risk and fraud assessments are reviewed by the Executive Director and the 

Financial Director, and rolled into the agency’s Annual Statement of Assurance that is presented in 

this report. 

In FY2020, the EAC continued to provide financial management tools and support to staff. Agency 

staff can utilize five automated systems (procurement, travel, purchase card, invoice, and time and 

attendance) via interagency agreements with the General Services Administration and the U.S. 

Department of Treasury Bureau of the Fiscal Service. The EAC staff Contracting Officer’s 

Representatives (CORs) were provided annual training and have access to free online COR and 

invoice approval training via the procurement service provider agency. 

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FY2020 Performance Summary 

The following table presents key EAC FY2020 program performance results data. 

Performance Indicator 

Type of 

Indicator Outcome 

Program Area: Communications and Clearinghouse 

Regularly issue information on EAC 

activities. 

Output Distributed about 41 press releases 

Generated about 8,300 print press mentions 

and about 1,800 broadcast mentions 

365 Facebook posts with over 250,000 

impressions 

798 Tweets with about 2.7 million 

impressions 

Produce the annual report of EAC activities 

to Congress by January 31 of each year for 

the preceding year ending September 30, 

and other original documents. 

Output Annual report transmitted to Congress 

January 31, 2020 

Lead writing of Lessons Learned from the 

2020 Primaries GCC/SCC Joint COVID 

Working Group documents and contributed 

to other Working Group materials 

Tips for Empowering Voters with 

Disabilities in the 2020 General Election 

and COVID-19 Crisis 

Produced the video “In-Person Voting 

Guidelines Amid COVID-19 presented by 

the EAC” 

Developed content and social media 

campaign for National Poll Worker 

Recruitment Day and acquired the url 

HelpAmericaVote.gov. 

Program Area: Finance (Payments and Grants Management) 

Award 2020 Election Security Funding Output Awarded in 45 days 

Award CARES Act Funding Output Awarded in 30 days 

HAVA Section 251 Requirements 

Payments Oversight and Monitoring 

Output Continuous monitoring of grant reporting 

and activities 

HAVA Section 101 Funding Oversight and 

Monitoring 

Output Continuous monitoring of grant reporting 

and activities 

Establish electronic format for progress 

reporting 

Output The format was piloted for the 20-day 

CARES reporting and is now implemented 

for progress reports across all HAVA 

grants. 

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FY 2020 Agency Financial Report 

Establish electronic format for financial 

reporting 

Output The Payment Management System process 

for Federal Financial Reports has been setup 

and will be live for the next round of report 

submissions due on December 28, 2020 

Paperwork Reduction Act approval for both 

progress and financial report information 

collection instruments. 

Output EAC is fully compliant with this 

requirement. 

Review progress reporting and reporting 

anomalies or failures to file within 30 days. 

Output EAC reviewed Federal Financial Reports 

(FFRs) and accompanying narrative reports 

submitted by the states for their HAVA 

Section 101 grants for activities to improve 

administration of elections, 251 

Requirements Payment funds and the 2018 

appropriation of the Election Security 

grants. EAC also reviewed the 20-day 

Progress Reports for CARES grants. 

Submit 20 Day CARES Act Reports to 

Congress within 3 days of grantee deadline. 

Output 100%. EAC turned around every report to 

Congress within the required timeframe. 

DATA Act – USASpending.gov Grants 

Reporting 

Output 100%. EAC is now fully compliant with 

requirements to post grant funding in USA 

Spending and has updated policies and 

procedures for submission of the data. 

Training and Technical Assistance Output Provided training and technical assistance 

over email, phone, webinars and written 

guidance in the form of Frequently Asked 

Questions for HAVA and CARES funding 

usage under the pandemic. 

Program Area: Research 

Effectively and efficiently distribute 

federal resources to EAC stakeholders. 

Output Updated 3 state requests to the NVRA form, 

translated NVRA form into Braille, created 

1 online tool for election research and data 

Serve as an expert on the 

administration of American elections. 

Output Wrote research products on GIS mapping 

and voter assignments, statewide voter 

registration databases, and options for states 

to consider for mail-in voting. 

Wrote blog posts on vote by mail and poll 

workers using EAVS data. 

Performed EAVS data fact checks 

originating from press requests. 

Responded to over 550 voter questions 

leading up to the 2020 election. 

Program Area: Testing and Certification 

Test and certify voting systems. Output Certified 10 voting systems 

Produce voting system guidance for use 

in the field. 

Output Began public comment review of VVSG 

draft requirements and updating relevant 

EAC documentation 

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FY 2020 Agency Financial Report 

Program Area: IT & Cyber 

Transition to fully remote workforce in 

response to COVID-19 

Output The EAC was able to fully transition its 

operations, overnight, to a fully remote 

workforce without degradation to its 

services 

Provide timely cybersecurity training 

information to election officials 

Output The EAC provided no-cost, self-paced 

training via online content delivery for 

cybersecurity 101, 201, 301 courses as well 

as webinars focused on cyber risk and crisis 

management. 

Increase the cybersecurity capabilities 

of the agency for both internal and 

external customers 

Output The EAC hired two staff with extensive 

cybersecurity backgrounds and moved a 

third from the Testing and Certification 

program to a newly created Cyber Access 

and Security Program. 

Continue to modernize EAC IT 

infrastructure 

Output The EAC converted its cloud-based 

collaboration tools from Google Gsuite to 

Microsoft Office 365 to improve integration 

with our existing MS Azure cloud 

investments. 

Portfolio Analysis 

Since 2004, EAC has received funds in four appropriations: Salaries and Expenses, Election Reform 

Programs, for FY2008 only, Election Data Collection Grants, and for FY2020 only CARES. In 

FY2020, EAC received funds in the Salaries and Expenses (S&E) appropriation of $15.2 million and 

$425 million in election security grants. The S&E appropriation was used for a $1.5 million transfer 

to NIST, agency relocation expenses, payroll, travel, rent, telecommunications, printing, contracts, 

supplies, subscriptions, equipment and software. Additionally, the EAC received $400 million in 

Coronavirus Aid, Relief, and Economic Security (CARES) Act to assist election officials prepare for 

the primaries and general election in response to COVID-19. 

I.C. FINANCIAL RESULTS 

The following analysis is intended to provide information on EAC’s financial results, position, and 

condition as portrayed in the financial statements and the notes to the statements presented in 

Sections II.D and II.E of this report. Changes in assets, liabilities, costs, revenues, obligations, and 

outlays are explained; comparisons are made between amounts in FY2019 to FY2020; and the 

relevance of balances and amounts in the financial statements and notes are discussed. The changes 

provide context as to how the year’s activities impacted the agency’s financial position. 

Budgetary Resources 

Budgetary resources are the amounts made available and their status at the end of the fiscal year. 

The majority of EAC’s available budgetary resources are in the one-year Salaries and Expenses 

appropriation. Budgetary resources include new Budget Authority from annual Salaries and 

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FY 2020 Agency Financial Report 

Expenses appropriations, unpaid obligations, recoveries, offsetting collections, carryover no year 

grant funds, and unobligated balances. 

FY2020, the available budgetary resources were $843.6 million, up from $14.5 million in FY2019. 

In FY2020, as mentioned previously, EAC’s appropriations totaled $15.2 million for Salaries and 

Expenses, including a $1.5 million non-expenditure transfer to NIST and $825 million in grant 

funds. 

Obligations Incurred increased from $7.8 million in FY2019 to $837.8 million in FY2020 (due to 

S&E appropriation increase and grant funding). The Unobligated Balance – Apportioned decreased 

from $1.6 million in FY2019 to $1.2 million in FY2020. 

Financial Position 

Assets 

EAC had $15.1 million in total assets (Fund Balance with Treasury; Accounts Receivable; Property, 

Equipment, and Software; and Other Assets) as of September 30, 2020, compared to $10.1 million 

in FY2019. 

Liabilities 

EAC had total liabilities (Accounts Payable, accrued salaries and benefits, and unfunded leave) of 

$645,871 as of September 30, 2019. Liabilities increased to $2,845,558 as of September 30, 2020. 

Net Position 

Net position (Unexpended Appropriations and Cumulative Results of Operations) increased from 

$10.1 million in FY2019, to $15.1 million in FY2020. 

Results of Operations 

The EAC, as presented in the Statement of Net Costs, reports the results of operations within four 

programs: Analyze; Build; Distribute; and Operate. Costs specifically identified with each of the 

programs, such as direct personnel costs and specific program contract expenses, are allocated to the 

programs directly. Other general agency overhead costs, such as rent, information technology, and 

financial management, are allocated on a per employee basis. The methodology is outlined in EAC’s 

Cost Allocation Model and is reviewed by the financial statement auditors each year to ensure the 

accurate allocation of expenses to each program. 

The Total Net Cost of Operations (expenses in the Salaries and Expenses, and Election Reform 

Programs appropriations) for the EAC was $834 million due to the appropriation of the Election 

Security grant and CARES grant, increased from $9 million in FY2019. 

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FY 2020 Agency Financial Report 

Limitations of the Financial Statements 

The principal financial statements have been prepared to report the financial position and results of 

operations of the entity, pursuant to the requirements of 31 U.S. Code 3515(b). The statements have 

been prepared from the books and records of EAC in accordance with Generally Accepted 

Accounting Principles (GAAP) for federal entities and the formats prescribed by the Office of 

Management and Budget. The statements are in addition to the financial reports that are used to 

monitor and control budgetary resources during execution of the budget, which are prepared from 

the same books and records. 

The statements should be read with the understanding that they are for a component of the U.S. 

Government, a sovereign entity. 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

I.D. ANALYSIS OF CONTROLS, MANAGEMENT SYSTEMS, AND LEGAL 

COMPLIANCE 

Internal Control Environment 

EAC is subject to numerous legislative and regulatory requirements that promote and support 

effective internal controls. EAC believes that maintaining integrity and accountability in its 

programs and operations is critical for good government, demonstrates responsible stewardship over 

assets and resources, helps ensure high-quality and responsible leadership, allows for effective 

delivery of services to customers, and maximizes desired program outcomes. 

EAC has developed and implemented management, administrative and financial system controls 

with the aim of ensuring that: 1) programs and operations achieve intended results efficiently and 

effectively, 2) resources are used in accordance with the mission of the agency, 3) programs and 

resources are protected from waste, fraud and abuse, 4) program and operational activities are in 

compliance with laws and regulations, and 5) reliable, complete and timely data are maintained and 

used for decision-making. 

The agency can provide unqualified assurance that internal control over financial reporting is 

effective, ensuring that transactions are executed in accordance with budgetary and financial laws 

and other requirements, consistent with the purposes authorized, and recorded in accordance with 

federal accounting standards. EAC ensures that assets are properly acquired and used, and 

safeguarded to deter theft, accidental loss or unauthorized disposition, and fraud. 

Laws that help the EAC improve the management of its financial operations and programs are as 

follows: 

Federal Manager’s Financial Integrity Act 

The Federal Manager’s Financial Integrity Act (FMFIA) of 1982 requires Executive Branch 

agencies to establish, maintain, and assess internal controls to ensure that agency program and 

financial operations are performed effectively and efficiently. To help ensure that controls have been 

identified and implemented, the heads of agencies must annually evaluate and report on the 

effectiveness of internal controls (FMFIA Section 2) and financial management systems (FMFIA 

Section 4) that protect the integrity of federal programs. 

Entity-Wide Security Program 

The EAC’s Information Technology (IT) staff explores innovations to update and improve network 

services for security, availability, efficiency, and productivity. Currently, EAC operates its own 

infrastructure. The EAC IT staff of four maintains personal computers, smart phones, and servers; 

provides software requested by EAC staff, remote access services, Voice Over Internet Protocol and 

Interactive Voice Response telecommunications tools; and performs vulnerability scans (in addition 

to DHS Cyber Hygiene scans). IT staff remediates and updates security patches so that staff is 

equipped to perform work both on- and off-site in a secure environment. 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

The EAC manages firewalls, intrusion detection, Trusted Internet Connections (TIC) compliant T1 

lines, and routers and switches for Federal Information Security Management Act (FISMA) 

compliance. The EAC’s cybersecurity management needs are managed by three staff members with 

extensive cybersecurity backgrounds as part of a newly created cybersecurity program. The 

program, in conjunction with IT personnel, continuously monitors the EAC's IT systems security as 

described in OMB M-10-15, FY 2010 Reporting Instructions for the FISMA and Agency Privacy 

Management, dated April 21, 2010. 

Federal Information Security Management Act 

EAC was overall in compliance with the Federal Information Security Management Act at the end 

of FY2020. The audit will be available on EAC’s website. 

Audit Follow-Up 

EAC’s Office of the Inspector General (OIG) conducts audits and reviews of the agency’s 

operations. The Office of the Chief Financial Officer (OCFO) works closely with EAC management 

and the OIG to complete actions necessary to respond to audit findings. EAC’s Inspector General’s 

statement of major management and performance challenges are documented in Section III.A. of 

this report. EAC also considers and responds to recommendations from audits and reviews 

conducted by the Government Accountability Office. 

Federal Financial Management Improvement Act 

Per OMB Bulletin No. 14-02, “Audit Requirements for Federal Financial Statements,” EAC as an 

Accountability of Tax Dollars Act of 2002-covered agency, is not subject to the requirements of the 

Federal Financial Management Improvement Act. 

Accountability of Tax Dollars Act of 2002 

The FY2020 financial statement audit report identified no material weaknesses in internal control 

over financial reporting. 

Inspector General Act Amendments of 1988 

The EAC Office of the Inspector General audits HAVA funds administered by recipients of HAVA 

payments and grants, and transmits OMB Circular A-133 single audit reports that present findings 

on HAVA funds to EAC. The principal recipients of HAVA payments and grant funds are state 

governments. 

Fraud Reduction Report 

Pursuant to the Fraud Reduction and Data Analytics Act of 2015 (Public Law 114-186, 32 U.S. 

Code 3321 note), EAC is reporting on its fraud reduction efforts since the final quarter of FY2020 in 

three key areas: 

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FY 2020 Agency Financial Report 

I. Implementation of financial and administrative controls 

Financial and administrative controls are described in the EAC’s Annual Accounting Handbook, 

Annual Financial Statement Preparation Guide, Procurement Handbook, Budget Policy, 

Administrative Control of Funds Policy, Internal Control Procedures, Grants Handbook, and Travel 

Handbook. Standard Forms 49 Requisitions are used for credit card approvals. The forms are used to 

reconcile monthly purchase card statements in the Citi system, entered by cardholders and reviewed 

and approved by the Financial Manager as cardholder agency point of contact. 

Financial and administrative controls are further described in annual cycle memoranda prepared as 

part of the annual financial statement audit, which lasts from April through mid-November. The 

memos are in the areas of: Fund Balance with Treasury, Accounts Receivable, Accounts Payable, 

Payroll, Budget, Cash Receipts and Disbursements, and Undelivered Orders. 

II. The fraud risk principle in the Standards for Internal Control in the Government (the GAO 

Green Book) 

Principle 8 of the Green Book requires agency management, “to consider the potential for fraud 

when identifying, analyzing, and responding to risks.” The Green Book defines fraud as “obtaining 

something of value through willful misrepresentation.” Historically, EAC has not experienced 

willful fraud. Management views the risk of fraud as minimal given the agency’s size, budget, 

existence of shared service providers, and a culture of zero tolerance for fraud. Further, management 

signed a document stating that they are not aware of instances of fraud in FY2020. 

The Green Book identifies three types of fraud: 

1. Fraudulent financial reporting (intentional misstatements or omissions or disclosures) 

2. Misappropriation of assets (theft, embezzlement, fraudulent payments) 

3. Corruption (bribery and other illegal acts) 

Another fraud risk is misconduct (e.g., waste or abuse of government resources). 

The EAC, has built-in segregation of duties with a contractual financial, travel and procurement 

services provider at another federal agency via interagency agreement, a second federal agency 

provider for payroll and human resources services, a third interagency for a large contract, and a 

full-time Inspector General. Most financial transactions involve three individuals. 

EAC is assessed to have a low risk of fraud in these areas: 

• Fraudulent financial reporting risk: financial reporting is provided by one of the four OMBauthorized financial service providers. All financial reporting, including financial statements 

and necessary journal entries, is reviewed and approved by the EAC Finance Office prior to 

publication. Further, the EAC has undergone a financial statement audit by an independent 

financial auditor each year since FY2008. The auditors’ working papers are reviewed by the 

agency’s Inspector General. 

• Misappropriation of assets: assets are recorded in the general ledger, inventoried and tagged by 

two offices within the EAC, and schedules of depreciation of the assets are maintained by the 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

financial services provider. The EAC’s building and its assets are secured by the Federal 

Protective Service via interagency agreement. Property removed from the building requires 

presentation of a signed property pass to a guard. 

• Bribery: contracting officers are located at other agencies, the EAC staff serves as vendor 

contract proposal evaluation panel reviewers, funds for procurements are certified by the 

Finance Office, and staff is made aware in mandatory training and at all staff meetings that 

taking gifts valued over $20 is prohibited. 

• Illegal acts: staff is encouraged to report perceived illegal acts to the General Counsel as Ethics 

Officer, supervisors, and the Inspector General. The EAC’s Human Resource Handbook 

provides thorough descriptions of standards of conduct, fitness for duties based on character and 

conduct, disciplinary and adverse actions for misconduct, and ethics. 

• Waste of government resources and abuse of authority or position: the IG maintains a fraud, 

waste, abuse hotline. Staff and the public can call the hotline anonymously to report perceived 

cases of fraud, waste, or abuse. Further, staff is provided with Whistleblower training, so they 

know how to protect themselves from repercussions related to reporting wrongdoing. Other 

EAC mandatory training includes Privacy Act and IT security training. Standards of conduct are 

laid out in the EAC’s Office of Human Resources Handbook, available on the agency’s shared 

drive, and reviewed at New Employee Orientation. The manual specifies that the agency’s 

General Counsel serves as the Designated Agency Ethics Officer, who should be consulted on 

specific issues of concern. 

Fraud risk factors in the Green Book are incentive/pressure, opportunity (e.g., absence of or 

ineffective controls, override of controls), and attitude/rationalization. The risk factors are used by 

management to identify fraud risks. As mentioned above, the EAC relies on Inspector General and 

internal auditors and other internal and external individuals to provide information about suspected 

fraud or allegations of fraud. 

The risk of opportunity is greatly reduced with financial staff at the EAC separate from the 

accounting and procurement service provider. Independent auditors recommendations are taken 

seriously and implemented timely, at times in conjunction with the service providers’ controls. The 

EAC does not have identified material weaknesses in internal controls over operations in FY2020. 

Any management override of controls would necessarily involve staff at two federal agencies since 

the EAC does not have “write” access to the core financial system. 

Management communicates the consequences of committing fraud in mandatory Ethics, Prohibited 

Practices and Whistleblower Protection, Information Technology Security, Privacy Act, and Privacy 

Rules of Behavior training. 

III. OMB Circular A-123 with respect to leading practices for managing fraud risk 

The EAC management and its independent financial statement and Federal Information Security 

Management Act (FISMA) auditors are responsible for disclosing detected risks. This and other 

information help management identify and assess risks. Assessment of fraud risk is crucial so that it 

can be mitigated or prevented and does not adversely impact agency mission and operations 

objectives by affecting its ability to effectively and efficiently use its resources. 

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FY 2020 Agency Financial Report 

The EAC is required to report on progress in identifying risks and vulnerabilities to fraud, including 

the areas of: payroll, beneficiary payments (such as life insurance), grants, large contracts, 

information technology and security, asset safeguards, purchase cards, and travel cards. The EAC 

has assessed its vulnerabilities to fraud in these areas as low, taking into account use of another 

federal agency for payroll, IT and human resources services, and a second federal agency for 

accounting services, disbursement of grant funds, and purchase and travel card programs. Via 

interagency agreement, two agencies award EAC’s large contracts. As mentioned elsewhere in this 

report, assets are protected by Federal Protective Service guards assigned to the building, and by a 

key card system protecting the EAC’s suite within the building. 

Due to its size and relationship with federal service providers, where the majority of financial 

transactions involve separation of duties and involvement by at least three staff, the risks within the 

agency are assessed to be low. Grant risks are remediated by Inspector General audits and agency 

assistance to grantees on technical assistance and audit resolution. The EAC controls include 

controls related to its use of service organizations. Separation of duties between federal entities is 

laid out in the roles and responsibilities sections of their interagency agreements. 

The EAC utilizes automated time and attendance, procurement, contract payments, and travel and 

purchase card systems housed at other agencies. EAC has agency points of contact for purchase and 

travel cards, as does the financial service provider. Travel service provider accountants reconcile 

EAC’s Central Billing Account each month. Agency-specified types of vendors allowed for use are 

established under the procurement card program via the use of Master Contract Codes. All other 

vendors will result in a card decline until the type of procurement is reviewed and access is given 

temporarily for the purchase. 

Grantees, as well as vendors, are required to be registered in the federal System for Award 

Management (SAM). Grantee requests for payment are reviewed by several staff at the EAC and 

recorded on route slips prior to sending the requests to the service provider’s Accounts Payable 

office. Further, grantee Federal Financial Reports are reviewed and analyzed each year. The process 

includes confirmation of period of performance of the award, report type (annual or final), Dun & 

Bradstreet Number and Employer Identification Number. Total award, Required Match, and 

Program Incomes are reviewed for accuracy. The reports are reconciled against prior year 

submission to analyze spending rates over time. Questions and errors are relayed back to the grantee 

timely. EAC creates reports tracking key metrics related to expenditure of federal funds and state 

match. Grant expenditure reports are provided to Congress and posted on EAC.gov. 

Requests for payments to vendors are reviewed by trained and certified Contracting Officer’s 

Representatives. Payments are made by service provider staff for interagency agreements, and in the 

Internet Payment Platform for the two federal agencies that award contracts on EAC’s behalf for 

commercial vendors by EAC CORs. If a vendor claims nonpayment of bills, Treasury reports are 

requested to provide banking information confirming payment with banking information. It should 

be noted that grantees and vendors contact the agency if a payment is not received timely, which 

could be an indicator of fraud, so misdirection of funds is considered low risk. Financial system 

controls prevent vendor overpayment. 

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FY 2020 Agency Financial Report 

Further, CORs and the EAC Finance Division provide quarterly accruals and deobligations to the 

financial service provider on all open obligations. The Finance Office is required to certify that the 

open obligations are valid. The certification is reviewed by the financial statement auditors each 

year. 

Each year, the EAC performs an Improper Payments Elimination and Recovery Improvement Act 

review for the financial statement audit. 

Strategies, Procedures and Other Steps 

The EAC is required to report progress to curb fraud by establishing strategies, procedures, and 

other steps. Steps include agency requirement for ethics training for all staff, which includes how to 

avoid a conflict of interest. Several staff members complete confidential and public Financial 

Disclosure reports annually. The reports are reviewed by the Ethics Officer for conflicts of interest. 

Further, Contracting Officer’s Representatives are required to take Ethics in Contracting training, 

which further reinforces the need to avoid conflicts of interest in procurements. Contracting 

Officer’s Representative can also take a free online course entitled Procurement Fraud Indicators. 

Cards and system access are cancelled for exiting employees. The financial service provider asks for 

annual certification from the Finance Office on all systems access by EAC staff. The process 

includes review of roles and transaction amount limits for authorized staff. 

The EAC undergoes annual financial statement and Federal Information Security Management Act 

audits. The EAC reviews grant audit findings and works with grantees pre- and post-audit. The EAC 

reviews financial transactions for error and potential fraud, and the financial service provider has 

staff accountants with CPAs who review financial transactions. Generally, the requestor of a 

transaction, his or her supervisor, and the EAC funds certifier sign off on transactions. The service 

providers obligate procurement funds. The EAC analyzes its shared service provider’s regular audits 

throughout the year including purchase card payment timeliness, completeness of card logs, and 

accuracy of payments; Internet Payment Platform invoice post-payment audits of timeliness and 

accuracy, prompt pay reports; accounts payable delinquencies; and travel audits of compliance with 

the Federal Travel Regulation, attachment of required receipts to vouchers, and accuracy and 

timeliness of payment amounts. 

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FY 2020 Agency Financial Report 

GONE Act 

CATEGORY 2-3 Years 3-5 Years More than 5 Years 

Number of 

Grants/Cooperative 

Agreements with Zero 

Dollar Balances 

1 3 5 

Number of 

Grants/Cooperative 

Agreements with 

Undisbursed Balances 

0 0 0 

Total Amount of 

Undisbursed Balances 

In 2020, EAC closed 18 grants. There are no other grants overdue for closeout. The eight grants 

remaining to be closed require additional data from the grantees and final Federal Financial Reports 

before EAC can close them. EAC expects to receive that data in the next three months. 

32 
Assurance Statement on Internal Control 

December 14, 2020 

The management of the Election Assistance Commission (EAC) is responsible for establishing 

and maintaining effective internal control and financial management systems that meet the 

objectives of the Federal Managers' Financial Integrity Act (FMFIA) and Office of Management 

and Budget (0MB) Circular A-123, Management's Responsibility for Enterprise Risk 

Management and Internal Control. Internal control is an integral component of EA C's 

management, providing reasonable assurance that the following objectives are being achieved: 

effectiveness and efficiency of operations, reliability of financial reporting, and compliance with 

applicable laws and regulations. 

The EAC's assessment of internal controls for ensuring the effectiveness and efficiency of 

operations focused on assessing controls for ensuring the reliability of information associated 

with the perforn1ance measures presented in its strategic plan, and on self-assessments. With 

respect to assessing internal control designed to ensure the reliability of financial reporting, the 

EAC relied upon the evaluation of internal controls over financial reporting conducted by its 

independent auditors, on reports issued by the Inspector General, and on agency risk assessments 

and letters of assurance over the program offices, financial management functions (accounting, 

budget, payments and grants, and procurement), and administrative offices. 

Regarding internal controls to ensure compliance with laws and regulations, the EAC relied upon 

the evaluation conducted by its independent auditors and the Inspector General. 

In FY2020, the auditors found no material weaknesses or significant deficiencies in internal 

controls over financial management reporting. Further, the auditors found no instances of 

noncompliance with laws and regulations. 

The EAC provides an unmodified statement of assurance that internal control and financial 

management systems meet the objectives of the Federal Managers' Financial Integrity Act. 

Chairman Hovland 

Election Assistance Commission 

FY 2020 Agency Financial Report 

Annual Assurance Statement on Internal Control 

December 14, 2020 

The management of the Election Assistance Commission (EAC) is responsible for establishing and 

maintaining effective internal control and financial management systems that meet the objectives of 

the Federal Managers’ Financial Integrity Act (FMFIA) and Office of Management and Budget 

(OMB) Circular A-123, Management's Responsibility for Enterprise Risk Management and Internal 

Control. Internal control is an integral component of EAC's management, providing reasonable 

assurance that the following objectives are being achieved: effectiveness and efficiency of 

operations, reliability of financial reporting, and compliance with applicable laws and regulations. 

The EAC's assessment of internal controls for ensuring the effectiveness and efficiency of operations 

focused on assessing controls for ensuring the reliability of information associated with the 

performance measures presented in its strategic plan, and on self-assessments. With respect to 

assessing internal control designed to ensure the reliability of financial reporting, the EAC relied 

upon the evaluation of internal controls over financial reporting conducted by its independent 

auditors, on reports issued by the Inspector General, and on agency risk assessments and letters of 

assurance over the program offices, financial management functions (accounting, budget, payments 

and grants, and procurement), and administrative offices. 

Regarding internal controls to ensure compliance with laws and regulations, the EAC relied upon the 

evaluation conducted by its independent auditors and the Inspector General. 

In FY2020, the auditors found no material weaknesses or significant deficiencies in internal controls 

over financial management reporting. Further, the auditors found no instances of noncompliance 

with laws and regulations. 

The EAC provides an unmodified statement of assurance that internal control and financial 

management systems meet the objectives of the Federal Managers’ Financial Integrity Act. 

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Election Assistance Commission 

FY 2020 Agency Financial Report 

SECTION II 

Financial Section 

34 
ELECTION ASS ISTANCE COMMISSION 

1335 EAST-WEST HIGHWAY, SUITE 4300 

SILVER SPRING, MD 20910 

OFFICE OF THE INSPECTOR GENERAL 

November 13, 2020 

Benjamin W. Hovland, Chairman 

U.S. Election Assistance Commission 

1335 East-West Highway, Suite 4300 

Silver Spring, MD 20910 

Re: Audit of the U.S. Election Assistance Commission's Financial Statements for Fiscal Year 

2020 (Assignment No. I-PA-EAC-01-20) 

Introduction 

The Chief Financial Officer's (CFO) Act of 1990 (P.L. 101-576), as amended, requires the 

Inspector General for the U.S. Election Assistance Commission (EAC) or an independent 

external auditor, as determined by the Inspector General, to audit EAC's financial statements. 

The independent public accounting firm of Brown & Company CPAs, PLLC (Brown & Company) 

performed the audit of the EA C's financial statements under contract with the Office of 

Inspector General (OIG). The contract required the audit to be performed in accordance with 

auditing standards generally accepted in the United States of America; Government Auditing 

Standards issued by the Comptroller General of the United States; Office of Management and 

Budget (0MB) Bulletin 19-03, Audit Requirements for Federal Financial Statements; and the 

Financial Audit Manual issued jointly by the Council of the Inspectors General on Integrity and 

Efficiency (CIGIE) and the Government Accountability Office. 

Results of Audit 

In Brown & Company's opinion, the financial statements present fairly, in all material respects, 

the financial position of EAC as of September 30, 2020 and 2019, and its net costs, changes in 

net position, budgetary resources, and custodial activities for the years then ended, in 

accordance with accounting principles generally accepted in the United States of America. 

Within the limitations on the scope of their testing of controls and compliance as described in 

the report, Brown & Company also reported no material weaknesses in control and no 

instances of noncompliance with laws, regulations, or significant provisions of contracts or 

grant agreements. 

Telephone: 301-734-3104 https://www .eac.gov/ inspector-genera 1/. E-mail: eacoig@eac.gov Toll free: 1- 866-552-0004 

Election Assistance Commission 

FY 2020 Agency Financial Report 

II.A. Inspector General’s Ass essment

35 
of Brown & Company's Audit Performance 

To fulfill our responsibilities under the CFO Act of 1990, as amended, and other related financial 

management requirements, the OIG: 

• Reviewed Brown & Company's approach and planning of the audit; 

• Evaluated the qualifications and independence of the auditors; 

• Monitored the progress of the audit at key points; 

• Coordinated periodic meetings with EAC management to discuss progress, findings, and 

recommendations; 

• Reviewed Brown & Company's draft audit report; 

• Performed other procedures we deemed necessary; and 

• Coordinated issuance of the audit report. 

Brown & Company is responsible for the attached auditor's report and the conclusions 

expressed in the report. Our review of the contractor's performance was not an audit of the 

financial statements, internal controls, or compliance, and was not sufficient to conclude on 

any of those subjects of the audit. Consequently, the OIG does not express any opinion on 

EAC's financial statements or conclusions on the effectiveness of internal control or compliance 

with laws, regulations, or provisions of contracts or grant agreements. 

Report Distribution 

The Inspector General Act of 1978, as amended, requires semiannual reporting to Congress on 

all reports issued, actions taken to implement recommendations, and recommendations that 

have not been implemented. Therefore, we will report the issuance of this audit report in our 

next semiannual report to Congress. The distribution of this report is not limited and copies are 

available for public inspection on the EAC OIG website (EAC IG Website) and on CIGIE's 

oversight web page (Oversight.gov). 

The OIG appreciates the courtesies and cooperation EAC extended to Brown & Company and 

the OIG during the audit. If you, or your staff, has any questions, please contact me at (202) 

853-2760. 

Sincerely, 

Patricia L. Layfield 

Inspector General 

Attachment 

2 

Election Assistance Commission 

FY 2020 Agency Financial Report 

36 
Election Assistance Commission 

FY 200 Agency Financial Report 

37 

 1 

BALANCE SHEET ............................................................................................................... 2 

STATEMENT OF NET COST ............................................................................................. 3 

STATEMENT OF CHANGES IN NET POSITION ............................................................. 4 

STATEMENT OF BUDGETARY RESOURCES ................................................................ 5 

NOTES TO THE FINANCIAL STATEMENTS .................................................................. 6-19 
OUN'[ TS AND l\lAN,AGEME T ON. rrANT "'• Pl LC 

INDEPENDENT AUDITOR'S REPORT 

U.S. Election Assistance Co mmi ssi on 

Washington, D.C 

In our audits of the fiscal years 2 02 0 and 2019 financial statements of the US. Election Assistance 

commission (EAC), we found: 

• EAC's financial statements as ofandforthefiscal years ended September 30, 2020, and 2019, 

are presented fairly, in all material respects, in accordance with US. generally accepted 

ace oun ting p rinci p 1 es; 

• no material weaknesses in internal control over financial reporting based on the limited 

procedures we performed; and 

• no rep o rtab 1 e non co mpli anc e for fiscal year 2 0 2 0 with provi si o ns of applicable 1 aws, 

regulations, con tracts, and grant agreements we tested. 

The following s e cti on s di s cuss in mo re detail ( 1 ) our report on the financial statements, which includes 

required supp 1 em ent ary inform ati on (RS I) and other info rm ati on included with the fi nan ci al statements; 

(2) our report on internal control over financial reporting; and (3) our report on compliance with laws, 

regulations, con tracts, and grant agreements. 

Report on the Financial Statements 

In accordance with the provisions of Accountability o fTax Dollars Act of 200 2 (ATDA) (Pub. L No. 107-

28 9), we have audited EAC' s financial statements. EAC' s financial statements comprise the balance 

sheets as of September 30, 20 2 0, and 2019; the related statements of net cost, changes in net position, 

and budgetary resources for the fi seal years then ended; and the rel atednotestothe financial statements. 

We conducted our audits in ace ordanc e with U. S. generally ace ept ed government auditing standards. We 

believe th at the audit evidence we obtained is suffi ci ent and appropriate to pro vi de a basis for our audit 

op1ruons. 

Management's Responsibility 

EAC' s management is resp on si bl e for (1) the preparation and fair presentation o f these financial statements 

in ace ordanc e with U.S. generally ace epted ac counting principles; (2) preparing, measuring, and pres en ting 

the RS I in ace ordanc e with U.S. generally accepted ace oun ting principles; (3) preparing and pres en ting 

other information in cl u ded in documents containing the audited financial statements and auditor's report, 

and ensuring the c onsi sten cy of th at information with the audited financial statements and the RS I; and ( 4) 

maintaining effective internal control over financial reporting, including the design, implementation, and 

maintenance of internal control relevantto the preparation and fair presentation o ffinancial statements that 

are free from material mis statement, whether duet o fraud or error, 

6401 GOLDEN TRL-\NGLE DRIVE , U I.TE SlO • GllEEINBEt.T, MD 20-710 

PHO : (240l 77 -4900 • ~; (S.OH 773•2 90 • ma.il@ brownco -c;pa com • www.b wnoo-ep111 s.oom 

Election Assistance Commission 

FY 2020 Agency Financial Report 

Independent Auditor’s Report on the Financial Statements 

38 
Responsibility 

Our resp onsi bi li ty is to express an o pini on on these financial statements based on our audits. U. S. generally 

accepted government auditing standards require that we plan and perform the audit to obtain reasonable 

assurance about whether the financial statements are free from m ateri al mi sstat em ent. We are also 

resp onsi bl e for app 1 ying certain limited pro ce dure s to RS I and other information included with the financial 

statements. 

An audit of financial statements invo 1 ve s performing procedures to obtain audit evidence about the amounts 

and disclosures in the financial statements. The procedures selected d ep end on the au di tor' s judgment, 

in cl uding the auditor's assessment of the risks of material mis statement of the financial statements, whether 

due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to 

the entity's preparation and fair presentation o fthe financial statements in order to design audit procedures 

th at are appropriate in the ci rcum stances, but not for the purpose of expressing an opinion on the 

e ffe cti ven es s o f the entity' s internal control. Ace ordingl y, we express no such opinion. hl audit of financial 

statements also involves evaluating the appropriateness of the accounting policies used and the 

re as onabl ene ss of si gni fi cant ac counting estimates made by management, as well as evaluating the overall 

presentation of the financial statements. Our audits also in cl u ded performing such other procedures as we 

considered necessary in the circumstances. 

Opini on on Financial Statements 

In our opinion, EAC' s financial statements present fairly, in all material respects, EAC' s financial 

position as of September 30, 202 0, and 2019, and its net cost of operations, changes in net position, and 

budgetary resources for the fiscal years then ended in ace ordanc e with U. S. generally ace ep ted ace oun ting 

principles. 

Other Matters 

Required Supplementary Information 

U.S. generally accepted accounting principles issued by the Federal Accounting Standards 

Ad vi s ory Board (FAS AB) require th at the RS I be pr es en te d to sup pl em en t the financial 

statements. Although the RS I is not apart of the financial statements, F ASAB considers this 

information to be an essential part of financial reporting for placing the financial statements in 

appropriate operational, economic, or historical context. We have applied certain limited 

procedures to the RSI in accordance with U.S . generally accepted government auditing 

standards, which consisted of inquiries of management aboutthe methods of preparing the RSI 

and comparing the information for consistency with management's responses to the auditor's 

inquiries, the financial statements, and other knowledge we obtained during the audit of the 

fin an ci al statements, in order to rep ort o mi s si o ns or material departures from FAS AB 

guidelines, if any, identified by these limited procedures. We did not audit and we do not 

express an opinion or pro vi de any assurance on the RSI because the limited procedures we 

applied do not pro vi de sufficient evidence to express an opinion or provide any assurance . 

2 

============================ ________ c RTIFIED PUBLI A 00BROWN , TAJ & A1'i1D COMPANY MANAG-EMENT ~~~~~~~~~~~~~~============== co ULTANTS, PLJ..c ________ =t_. ,, 

Election Assistance Commission 

FY 2020 Agency Financial Report 

39 
er Inform ati on 

EAC's other information contains a 'Wide range of information, some of which is not directly 

related to the financial statements. This information is presented for purposes of additional 

analysis and is not a required part of the financial statements or the RSI. We read the other 

info rm ati on in cl u de d 'Wi. th the financial st at em en ts in order to identify material inc on si sten ci es, 

if any, with the audited financial statements. Our audit was conducted for the purpose of 

forming an opinion on EAC' s financial statements. We did not audit and do not express an 

opinion or provide any assurance on the other information. 

Report on Internal Control over Financial Reporting 

In connection 'With our audits of EAC' s financial statements, we considered EAC' s internal control 

over financial reporting, consistent 'With our auditor's responsibility discussed below. We performed 

our procedures related to EAC's internal control over financial reporting in accordance 'With U.S. 

generally ace ep te d government auditing standards. 

Management's Responsibility 

EAC' s m anag em en t is resp on si b 1 e for maintaining e ffe cti v e intern al control over financial reporting, 

in cl u ding the design, imp 1 em en tati on, and maintenance of in tern al con tro 1 relevant to the preparation 

and fair pr es en tati on of financial statements th at are free from material mis st at emen t, whether due to 

fraud or error. 

Audi tor's Responsibility 

In p 1 anni ng and performing our audit of EAC' s financial statements as o f and for the year ended 

September 3 0, 20 2 0, in accordance 'With U.S. generally accepted government auditing standards, we 

considered the EAC' s internal control over financial reporting as ab asis for designing audit procedures 

that are appropriate in the circumstances for the purpose of expressing our opinion on the financial 

statements, but not for the purpose of expressing an opinion on the effectiveness of EAC' s internal 

control over financial reporting. Accordingly, we do not express an opinion on EAC' s internal control 

over financial reporting. We are required to report all deficiencies that are considered to be significant 

deficiencies or material weaknesses. We did not consider all internal controls relevant to operating 

obj ecti v es, such as tho s e controls rel evan t to prep arin g performance inform ati on and ensuring e f fi ci en t 

operations. 

De fini ti on and Inherent Li mi tati on s of In tern al Co ntro 1 over Fin an ci al Rep ortin g 

An entity's internal control over financial reporting is a process effected by those charged 'With 

governance, management, and other personnel, the objectives of which are to pro vi de reasonable 

assurance that (1) transactions are properly recorded, processed, and summarized to permit the 

prep arati on of financial st at em ents in ac c or dance 'Wi. th U. S . generally accepted accounting pri nci pl es, 

and assets are safeguarded against loss from unauthorized acquisition, use, or disposition, and (2) 

transactions are executed in accordance 'With provisions of applicable laws, including those governing 

the use of bud get authority, re gul ati on s, con tracts, and grant agreements, noncom pli anc e 'Wi. th which 

could have a material effect on the financial statements. 

Because of its inherent limitations, in tern al con tro 1 over fi nan ci al rep ortin g may not prevent, or detect 

and correct, misstatements due to fraud or error. 

3 

============================ ________ c RTIFIED PUBLI A 00BROWN , TAJ & A1'o1D COMPANY MANAO:RMENT ~~~~~~~~~~~~~~============== co ULTANTS, PLJ..c ________ =t_. ,, 

Election Assistance Commission 

FY 2020 Agency Financial Report 

40 
of Our Consideration of Internal Control over Financial Reporting 

Our consideration of internal control was for the limited purpose described above, and was not 

designed to identify all deficiencies in internal control that might be material weaknesses and 

significant deficiencies or to express an opinion on the effectiveness of EAC' s internal control over 

financial reporting. Given these limitations, during our audit, we did not identify any deficiencies in 

internal control over financial reporting that we consider to be material weaknesses. However, 

material weaknesses may exist that have not been identified. 

Intended Purpose of Report on Internal Control over Financial Reporting 

The purpose ofthis report is solely to describe the scope of our consideration of EAC' s internal control 

over financial reporting and the results of our procedures, and not to pro vi de an opinion on the 

effectiveness of the EAC' s internal control over financial reporting. This report is an integral part of 

an audit per formed in accordance with U.S. generally accepted government auditing standards in 

co nsi d erin g in tern al control over fi nan ci al rep ortin g. Ac co rdin gl y, this report on in tern al con tro 1 over 

financial reporting is not suitable for any other purpose . 

Rlport on Compliance with Laws, Regulations, Contracts, and GrantAgreemwts 

In connection with our audits of EAC' s financial statements, we tested compliance with selected 

provisions of applicable laws, regulations, contracts, and grant agreements consistent with our 

auditor's responsibility discussed below. We caution that noncompliance may occur and not be 

detected by these tests. We performed our tests of compliance in accordance with U.S. generally 

ac cep te d government auditing st and ard s. 

Management's Responsibility 

EAC' s m anag em ent is resp on si b 1 e for complying with 1 aws, re gul ati on s, con tracts, and gr ant 

agreements applicable to EAC. 

Audi tor's Responsibility 

Our responsibility is to test compliance with selected provisions of applicable laws, regulations, 

contracts, and grant agreements applicable to EAC that have a direct effect on the determination of 

material amounts and disclosures in EAC' s financial statements, and perform certain other limited 

procedures. Accordingly, we did not test compliance with all laws, regulations, contracts, and grant 

agreements applicable to EAC. 

Results of Our Tests for Compliance with Laws, Regulations, Contracts, and Grant Agreements 

Our tests for compliance with s elected pr ovi si on s of ap pl i cable 1 aws, re gul ati on s, con tracts, and grant 

agreements disclosed no instances of noncompliance for fiscal year 2 0 20 that would be reportable 

under U.S. generally accepted government auditing standards. However, the objective of our tests was 

not to provide an opinion on com pl i anc e with 1 aws, r egul ati on s, contracts, and grant agreements 

applicable to EAC. Accordingly, we do not express such an opinion. 

Intended Purpose of Report on Compliance with Laws, Regulations, Contracts, and Grant Agreements 

The purpose of this report is solely to describe the scope of our testing of compliance ,1-7i th selected 

provisions of applicable laws, regulations, contracts, and grant agreements, and the results of that 

testing, and not to provide an opinion on compliance. This report is an integral part of an audit 

Election Assistance Commission 

FY 2020 Agency Financial Report 

41 
formed in accordance with U.S. generally accepted government auditing standards in considering 

compliance. Accordingly, this report on compliance with laws, regulations, contracts, and grant 

agreements is not suitable for any other purpose. 

Election Assistance Commission 

FY 2020 Agency Financial Report 

42 
ASSITANCECOMMISSION 

BALANCE SHEET 

AS OF SEPTEMBER JO, 2020 AND 2019 

(ht Dollars) 

2020 2019 

Assets: 

Intrag overnrnental 

Fund Balance With Treasury (Note 2) $ 14,405,640 

Accounts Receivable (Note 3) 

Other (Note 52 541,032 

Total Intragovernrnental 14,946,672 

Accounts Receivable, Net (Note 3) 6,292 

General ProEert:i::, Plant, and EquiEment, Net {Note 42 194,953 

Total Assets $ 15,147,917 

Liabilities: 

Intrag overnmental 

Accounts Payable $ 98,480 

Other (Note 7) 85,518 

Total Intragovernrnental 183,998 

Accounts Payable 2,069,959 

Other (Note 7) 591,601 

Total Liabilities $ 2,845,558 

Net Position: 

Unexpended Appropriations - All Other Funds $ 12,373,070 

Cumulative Results of Operations - All Other Funds {70,7112 

Total Net Position $ 12,302,359 

Total Liabilities and Net Position $ 15,147,917 

The accompanying notes are an integral part of these financial statements. 

6 

$ 9,241,889 

6,400 

614,764 

9,863,053 

33,460 

249,426 

$ 10,145,939 

$ 25,370 

43,447 

68,817 

235,545 

341,509 

$ 645,871 

$ 9,411,674 

88,394 

$ 9,500,068 

$ 10,145,939 

Election Assistance Commission 

FY 2020 Agency Financial Report 

43 
ASSITANCE COMMISSION 

STATEMENT OF NET COST 

FOR THE YEARS ENDEDSEPTEMBER J0,2020 AND2019 

(In Dollars) 

2020 2019 

Gross Program Costs (Note 9): 

ProgramA : 

Gross Costs $ 2,255,082 

Less:EarnedRevenue 

Net Program Costs $ 2,255,082 

ProgramB : 

Gross Costs $ 43,070,207 

Less: EarnedRevenue 

Net Program Costs $ 43,070,207 

Program C : 

Gross Costs $ 659,606,714 

Less:EarnedRevenue 

Net Program Costs $ 659,606,714 

ProgramD : 

Gross Costs $ 129,065,718 

Less:EarnedRevenue 

Net Program Costs $ 129,065,718 

Net Cost ofS2£erations $ 833,997?21 

The accompanying notes are an integral part of these financial statements. 

7 

$ 1,081,987 

~7702 

$ 1,081,217 

$ 876,900 

(624) 

$ 876,276 

$ 2,416,573 

~1,7192 

$ 2,414,854 

$ 4,621,269 

(3,287) 

$ 4,617,982 

$ 8,9901329 

Election Assistance Commission 

FY 2020 Agency Financial Report 

44 
ASSITANCE COlVIMISSION 

STATEMENT OF CHANGES IN NEf POSIDON 

FOR TIIEYEARS ENDIDSEPTE1VIBJiR30, 2020 AND 2019 

(In Dollars) 

2020 2019 

Consolidated Total Consolidated Total 

Unexpended Awropriations: 

Beginning Balances $ 9,411 ,674 

Ad·ustments 

Beginning Balances, as Adjusted 9,411 ,674 

Budgetary Financing Sources: 

Appropriations Received 840,171,000 

Appropriations Transferred In/Out (1,500,000) 

Other Adjustments (2,086,994) 

Appropriations Used (833,622,610) 

Total Budgetaiy Financing Sources 2,961 ,396 

Total Unepended Appropriations $ 12,373,070 

Cumulatiw Results of Operations: 

Beginning Balances $ 88,394 

Ad"ustments 

Beginning Balances, as Adjusted $ 88,394 

Budgetary Financing Sources: 

Appropriations Used 833,622,610 

Other Financing Sources (Non-Exchange): 

Imputed Financing (Note 102 216,006 

Total Financing Sources 833,838,616 

Net Cost of Qperations (833,997, 7212 

Net Ornnge ~159,1052 

Cumulative Results of Operations $ ~70,7112 

Net Position $ 12,302,359 

The accompanying notes are an integral part of these financial statements. 

8 

$ 12,124,765 

12,124,765 

9,200,000 

(1,250,000) 

(1,833,388) 

(8,829,703) 

(2,713,091) 

$ 9,411,674 

$ 40,009 

$ 40,009 

8,829,703 

209,011 

9,038,714 

(8,990,3292 

48,385 

$ 88,394 

$ 9,500,068 

Election Assistance Commission 

FY 2020 Agency Financial Report 

45 
TION ASSITANCECOMMISSION 

STATEMENT OFBUDGETARYRID-lOlR.C~ 

FOR THE YEARS ENDED SEPTEMBER. J O, 2 020 AND 2 01 9 

(In Dollars) 

2020 2019 

Budgetary Resources: 

Un obligated balance from prior year budget authority, net (discretionary and mandatory) $ 4,946,179 

Appropriations 838,671,000 

SEending authori!i: from offsetting collections 

Total Budgetary Resources $ 843,617,179 

Status of Budgetary Resources: 

New obligations and upward adjustments (total) $ 837,750,200 

Unobligated balance, end of year: 

Apportioned, unexpired account 1,224,374 

UnaEEortioned, une::92ired accounts 2,927,110 

Unexpired unobligated balance, end of year 4,151,484 

Expired unobligated balance, end ofiear 1,715,495 

Unobligated balance, end ofiear ~total2 5,866,979 

Total Budgetary Resources $ 843,617,179 

Outlays, Net and Disbursements, Net: 

Outlays, net (total) $ 831,420,254 

Distributed Offsetting ReceiEts 

Agenci outlais, net $ 831,420,254 

The accompanying notes are an integral part of these financial statements. 

9 

$ 6,570,730 

7,950,000 

6,400 

$ 14,527,130 

$ 7,824,216 

1,563,271 

1,596,066 

3, 159,337 

3,543,577 

6,702,914 

$ 14,527,130 

$ 8,756,875 

$ 8,756,875 

Election Assistance Commission 

FY 2020 Agency Financial Report 

46 
Assistance Commission 

NOTES TO THE FINANCIAL STATEMENTS 

NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

A. Reporting Entity 

U.S. Election Assistance Commission (EAC) is an independent, bipartisan commission charged 

with developing guidance to meet the Help America Vote Act (HA VA) requirements, adopting 

voluntary voting system guidelines, and serving as a national clearinghouse of information about 

election administration. EAC also accredits testing laboratories and certifies voting systems, as 

well as audits the use of HA VA funds. 

Other responsibilities include distributing and monitoring HA VA funds provided to States and 

other grantees; and maintaining the national mail voter registration form developed in accordance 

with the National Voter Registration Act of 1993. 

HA VA established the Standards Board and the Board of Advisors to advise EAC. The law also 

established the Technical Guidelines Development Committee to assist EAC in the development 

of voluntary voting system guidelines. 

The four EAC commissioners are appointed by the president and confirmed by the United States 

Senate. EAC currently has four commissioners. EAC is required to submit an annual report to 

Congress as well as testify periodically about HA VA progress and related issues. The commission 

also holds public meetings and hearings to inform the public about its progress and activities. 

The EAC reporting entity is comprised of General Funds and General Miscellaneous Receipts. 

General Funds are accounts used to record financial transactions arising under congressional 

appropriations or other authorizations to spend general revenues. EAC manages Operations and 

Facilities, Engineering and Development General Fund accounts. 

General Fund Miscellaneous Receipts are accounts established for receipts of non-recurring 

activity, such as fines, penalties, fees and other miscellaneous receipts for services and benefits. 

EAC has rights and ownership of all assets reported in these financial statements. The reporting 

entity is a component of the U.S Government. For this reason, some of the assets and liabilities 

reported by the entity may be eliminated for Government-wide reporting because they are offset by 

assets and liabilities of another U.S. Government entity. These financial statements should be read 

with the realization that they are for a component of the U.S. Government, a sovereign entity. EAC 

does not possess any non-entity assets. 

B. Basis of Presentation 

The financial statements have been prepared to report the financial position and results of 

operations of EAC. The Balance Sheet presents the financial position of the agency. The Statement 

10 

Election Assistance Commission 

FY 2020 Agency Financial Report 

47 
Net Cost presents the agency's operating results; the Statement of Changes in Net Position 

displays the changes in the agency's equity accounts. The Statement of Budgetary Resources 

presents the sources, status, and uses of the agency's resources and follows the rules for the Budget 

of the United States Government. 

The statements are a requirement of the Chief Financial Officers Act of 1990, the Government 

J'vfanagement Reform Act of 1994 and the Accountability of Tax Dollars Act of 2002. They have 

been prepared from, and are fully supported by, the books and records of EAC in accordance with 

the hierarchy of accounting principles generally accepted in the United States of America, standards 

issued by the Federal Accounting Standards Advisory Board (F ASAB), Office of Management and 

Budget (0MB) Circular A-136, Financial Reporting Requirements, as amended, and EAC 

accounting policies which are summarized in this note. These statements, with the exception of 

the Statement of Budgetary Resources, are different from financial management reports, which are 

also prepared pursuant to 0MB directives that are used to monitor and control EAC's use of 

budgetary resources. The financial statements and associated notes are presented on a comparative 

basis. Unless specified otherwise, all amounts are presented in dollars. 

C. Basis of Accounting 

Transactions are recorded on both an accrual accounting basis and a budgetary basis. Under the 

accrual method, revenues are recognized when earned, and expenses are recognized when a liability 

is incun-ed, without regard to receipt or payment of cash. Budgetary accounting facilitates 

compliance with legal requirements on the use of federal funds. 

D. Fund Balance with Treasury 

FBWT is an asset of a reporting entity and a liability of the General Fund. It is the aggregate amount 

of the EAC's funds with Treasury in expenditure accounts. Appropriated funds recorded m 

expenditure accounts are available to pay cun-ent liabilities and finance authorized purchases. 

The EAC does not maintain bank accounts of its own, has no disbursing authority, and does not 

maintain cash held outside of Treasury. When the reporting entity seeks to use FBWT to liquidate 

budgetary obligations, Treasury will finance the disbursements in the same way it fmances all other 

disbursements, which is to hon-ow from the public if there is a budget deficit (and to use cun-ent 

receipts if there is a budget surplus). Funds are disbursed for the agency on demand. 

E. Accounts Receivable 

Accounts receivable consists of amounts owed to EAC by other federal agencies and the general 

public. Amounts due from federal agencies are considered fully collectible. Accounts receivable 

from the public include reimbursements from employees. An allowance for uncollectible accounts 

receivable from the public is established when, based upon a review of outstanding accounts and 

the failure of all collection efforts, management determines that collection is unlikely to occur 

considering the debtor's ability to pay. 

F. Property, Equipment, and Software 

Property, equipment and software represent furniture, fixtures, equipment, and information 

technology hardware and software which are recorded at original acquisition cost and are 

depreciated or amortized using the straight-line method over their estimated useful lives. Major 

alterations and renovations are capitalized, while maintenance and repair costs are expensed as 

incun-ed. EAC's capitalization threshold is $10,000 for individual purchases and $100,000 for bulk 

purchases. For leasehold improvements and software, the capitalization threshold is $25,000. 

11 

Election Assistance Commission 

FY 2020 Agency Financial Report 

48 
, equipment, and software acquisitions that do not meet the capitalization criteria are 

expensed upon receipt. Applicable standard governmental guidelines regulate the disposal and 

convertibility of agency property, equipment, and software. The useful life classifications for 

capitalized assets are as follows: 

Description 

Leasehold Improvements 

Office Furniture 

Computer Equipment 

Office Equipment 

Software 

G. Advances and Prepaid Charges 

Useful Life (years) 

4-7 

5 

5 

5 

5 

Advance payments are generally prohibited by law. There are some exceptions, such as 

reimbursable agreements, subscriptions and payments to contractors and employees. Payments 

made in advance of the receipt of goods and services are recorded as advances or prepaid charges 

at the time of prepayment and recognized as expenses when the related goods and services are 

received. 

H. Liabilities 

Liabilities represent the amount of funds likely to be paid by the EAC as a result of transactions or 

events that have already occurred. 

EAC reports its liabilities under two categories, Intragovernmental and With the Public. 

Intragovernmental liabilities represent funds owed to another government agency. Liabilities with 

the Public represent funds owed to any entity or person that is not a federal agency, including 

private sector firms and federal employees. Each of these categories may include liabilities that 

are covered by budgetary resources and liabilities not covered by budgetary resources. 

Liabilities covered by budgetary resources are liabilities funded by a current appropriation or other 

funding source. These consist of accounts payable and accrued payroll and benefits. Accounts 

payable represent amounts owed to another entity for goods ordered and received and for services 

rendered except for employees. Accrued payroll and benefits represent payroll costs earned by 

employees during the fiscal year which are not paid until the next fiscal year. 

Liabilities not covered by budgetary resources are liabilities that are not funded by any current 

appropriation or other funding source. These liabilities consist of accrued annual leave. 

I. Annual, Sick, and Other Leave 

Annual leave is accrued as it is earned, and the accrual is reduced as leave is taken. The balance in 

the accrued leave account is adjusted to reflect current pay rates. Liabilities associated with other 

types of vested leave, including compensatory, restored leave, and sick leave in certain 

circumstances, are accrued at year-end, based on latest pay rates and unused hours of leave. 

Funding will be obtained from future financing sources to the extent that current or prior year 

appropriations are not available to fund annual and other types of vested leave earned but not taken. 

Nonvested leave is expensed when used. Any liability for sick leave that is accrued but not taken 

by a Civil Service Retirement System (CSRS)-covered employee is transferred to the Office of 

Personnel Management (OPM) upon the retirement of that individual. Credit is given for sick leave 

12 

Election Assistance Commission 

FY 2020 Agency Financial Report 

49 
in the computation of annuities upon the retirement of Federal Employees Retirement 

System (FERS)-covered employees. 

J. Accrued and Actuarial Workers' Compensation 

The Federal Employees' Compensation Act (FECA) administered by the U.S. Department of Labor 

(DOL) addresses all claims brought by the EAC employees for on-the-job injuries. The DOL bills 

each agency annually as its claims are paid, but payment of these bills is deferred for two years to 

allow for funding through the budget process. Similarly, employees that the EAC terminates 

without cause may receive unemployment compensation benefits under the unemployment 

insurance program also administered by the DOL, which bills each agency quarterly for paid 

claims. Future appropriations will be used for the reimbursement to DOL. 

K. Retirement Plans 

EAC employees participate in either the CSRS or the FERS. The employees who participate in 

CSRS are beneficiaries of EAC matching contribution, equal to seven percent of pay, distributed 

to their annuity account in the Civil Service Retirement and Disability Fund. 

Prior to December 31, 1983, all employees were covered under the CSRS program. From January 

1, 1984 through December 31, 1986, employees had the option of remaining under CSRS or joining 

FERS and Social Security. Employees hired as of January 1, 1987 are automatically covered by 

the FERS program. Both CSRS and FERS employees may participate in the federal Thrift Savings 

Plan (TSP). FERS employees receive an automatic agency contribution equal to one percent of 

pay and EAC matches any employee contribution up to an additional four percent of pay. For 

FERS pa1ticipants, EAC also contributes the employer's matching share of Social Security. 

FERS employees and certain CSRS reinstatement employees are eligible to pa1ticipate in the Social 

Security program after retirement. In these instances, EAC remits the employer's share of the 

required contribution. 

EAC recognizes the imputed cost of pension and other retirement benefits during the employees' 

active years of service. OPM actuaries dete1mine pension cost factors by calculating the value of 

pension benefits expected to be paid in the future and communicate these factors to EAC for current 

period expense reporting. OPM also provides information regarding the full cost of health and life 

insurance benefits. EAC recognized the offsetting revenue as imputed financing sources to the 

extent these expenses will be paid by OPM. 

EAC does not report on its financial statements information pertaining to the retirement plans 

covering its employees. Reporting amounts such as plan assets, accumulated plan benefits, and 

related unfunded liabilities, if any, is the responsibility of the OPM, as the administrator. 

L. Other Post-Employment Benefits 

EAC employees eligible to participate in the Federal Employees' Health Benefits Plan (FEHBP) 

and the Federal Employees' Group Life Insurance Program (FEGLIP) may continue to participate 

in these programs after their retirement. The OPM has provided the EAC with certain cost factors 

that estimate the true cost of providing the post-retirement benefit to current employees. The EAC 

recognizes a current cost for these and Other Retirement Benefits (ORB) at the time the employee's 

services are rendered. The ORB expense is financed by OPM, and offset by the EAC through the 

recognition of an imputed financing source. 

M. Use of Estimates 

13 

Election Assistance Commission 

FY 2020 Agency Financial Report 

50 
preparation of the accompanying financial statements in accordance with generally accepted 

accounting principles requires management to make certain estimates and assumptions that affect 

the reported amounts of assets, liabilities, revenues, and expenses. Actual results could differ from 

those estimates. 

N. Imputed Costs/Financing Sources 

Federal Government entities often receive goods and services from other Federal Government 

entities without reimbursing the providing entity for all the related costs. In addition, Federal 

Government entities also incur costs that are paid in total or in part by other entities. An imputed 

financing source is recognized by the receiving entity for costs that are paid by other entities. EAC 

recognized imputed costs and financing sources in fiscal years 2020 and 2019 to the extent directed 

by accounting standards. 

0. Grants 

The EAC administers and oversees the grant making process in connection with federal 

Requirement Payments and grants made to recipient organizations and the HA VA. As 

Requirement Payments and grants are awarded, they are recorded as obligations and represent uses 

of budgetary resources. 

Payments made under the grant awards for expenditures already incurred by the recipients are fully 

expended and are included in the statement of net costs. Grant awards made to grantees in advance 

of expenditures are recorded as advances and are included in the balance sheet. 

P. Classified Activities 

Accounting standards require all reporting entities to disclose that accounting standards allow 

certain presentations and disclosures to be modified, if needed, to prevent the disclosure of 

classified information. 

14 

Election Assistance Commission 

FY 2020 Agency Financial Report 

51 
2. FUND BALANCE WITH TREASURY 

Fund balance with Treasury account balances as of September 30, 2020 and 2019, were as follows: 

2020 2019 

Status of Fund Balance with Treasury: 

Unobligated Balance 

Available $ 1,224,374 $ 1,563,270 

Unavailable 4,642,605 5,139,643 

Obligated Balance Not Yet Disbursed 8,538,661 2,538,976 

Total $ 14,405,640 $ 9,241 ,889 

No discrepancies exist between the Fund Balance reflected on the Balance Sheet and the balances 

in the Treasury accounts. 

The available unobligated fund balances represent the current-period amount available for 

obligation or commitment. At the start of the next fiscal year, this amount will become part of the 

unavailable balance as described in the following paragraph. 

The unavailable unobligated fund balances represent the amount of appropriations for which the 

period of availability for obligation has expired. These balances are available for upward 

adjustments of obligations incurred only during the period for which the appropriation was 

available for obligation or for paying claims attributable to the appropriations. 

The obligated balance not yet disbursed includes accounts payable, accrued expenses, and 

undelivered orders that have reduced unexpended appropriations but have not yet decreased the 

fund balance on hand (see also Note 12). 

NOTE 3. ACCOUNTS RECEIVABLE, NET 

Accounts receivable balances as of September 30, 2020 and 2019, were as follows: 

2020 2019 

Intragov emm ental 

Accounts Receivable $ $ 6,400 

Total Intragovernmental Accounts Receivable $ $ 6,400 

With the Public 

Accounts Receivable $ 6,292 $ 33,460 

Total Public Accounts Receivable $ 6,292 $ 33,460 

Total Accounts Receivable $ 6,292 $ 39,860 

15 

Election Assistance Commission 

FY 2020 Agency Financial Report 

52 
accounts receivable is primarily made up of moneys due from funds that had been advanced 

for services that were not used and employee receivables. 

Historical experience has indicated that the majority of the receivables are collectible. There are 

no material uncollectible accounts as of September 30, 2020 and 2019. 

NOTE 4. GENERAL PROPERTY, PLANT AND EQUIPMENT, NET 

Schedule of General Property, Plant and Equipment, Net as of September 30, 2020 

Accumulated 

Acquisition Amortization/ 

Ma"orClass Cost De reciation Net Book Value 

Leasehold Improvements $ 1,205,830 $ 1,205,830 $ 

Furniture & Equipment 1,149,097 1,034,035 115,062 

Software 172,721 172,721 

Software-in-Develo1,;;ment 79,891 NIA 79,891 

Total $ 2 607 539 $ 2 412 586 $ 194 953 

Schedule of General Property, Plant and Equipment, Net as of September 30, 2019 

Accumulated 

Acquisition Amortization/ 

Ma"orClass Cost De 1-eciation Net Book Value 

Leasehold Improvements 

Furniture & Equipment 

Software 

Software-in-Develo1,;;ment 

Total 

NOTE 5. OTHER ASSETS 

$ 

$ 

1,205,830 

1,149,097 

172,721 

79,890 

2,607,538 

$ 1,205,830 $ 

979,561 169,536 

172,721 

NIA 79,890 

$ 2,358,112 $ 249,426 

Advances and Prepayments balances as of September 30, 2020 and 2019, were as follows: 

' 2020 2019 

Intragovemmental 

Advances and Pre£a~ments $ 541,032 $ 614,764 

Total Intragovemmental Other Assets $ 541,032 $ 614,764 

With the Public 

Grant Advances $ $ 

Total Other Assets $ 541,032 $ 614,764 

16 

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FY 2020 Agency Financial Report 

53 
6. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES 

The liabilities for EAC as of September 30, 2020 and 2019, include liabilities not covered by 

budgetary resources. Congressional action is needed before budgetary resources can be provided. 

Although future appropriations to fund these liabilities are likely and anticipated, it is not certain 

that appropriations will be enacted to fund these liabilities. 

2020 2019 

Intragovernmental - Unemployment Insurance $ 5,300 $ 

Unfunded Leave 266,657 194,492 

Total Liabilities Not Covered by Budgetary Resources $ 271 ,957 $ 194,492 

Total Liabilities Covered b~ Budseta~ Resources 2,573,601 451 ,379 

Total Liabilities $ 2,845,558 $ 645,871 

PECA and the Unemployment Insurance liabilities represent the unfunded liability for actual 

workers compensation claims and unemployment benefits paid on EAC's behalf and payable to the 

DOL. 

Unfunded leave represents a liability for earned leave and is reduced when leave is taken. The 

balance in the accrued annual leave account is reviewed qua1terly and adjusted as needed to 

accurately reflect the liability at current pay rates and leave balances. Accrued annual leave is paid 

from future funding sources and, accordingly, is reflected as a liability not covered by budgetary 

resources. Sick and other leave is expensed as taken. 

NOTE 7. OTHER LIABILITIES 

Other liabilities account balances as of September 30, 2020 were as follows: 

Cun·ent Non Current Total 

Intragovemmental 

FECA Liability $ 6,450 $ $ 6,450 

Unemployment Insurance Liability 5,300 5,300 

Pa:i:roll Taxes Pa:iable 73,768 73,768 

Total Intragovemmental Other Liabilities $ 85,518 $ $ 85,518 

With the Public 

Payroll Taxes Payable $ 11,072 $ $ 11,072 

Accrued Funded Payroll and Leave 243,483 243,483 

Unfunded Leave 266,657 266,657 

Other Liabilities 70,389 70,389 

Total Public Other Liabilities $ 591 601 $ $ 591 601 

17 

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FY 2020 Agency Financial Report 

54 
ther liabilities account balances as of September 30, 2019 were as follows: 

Current Non Current Total 

Intragovernmental 

FECA Liability $ 6,450 $ $ 6,450 

Pa:i1oll Taxes Pa;i:able 36,997 36,997 

Total Intragovemmental Other Liabilities $ 43,447 $ $ 43,447 

With the Public 

Payroll Taxes Payable $ 7,646 $ $ 7,646 

Accrued Funded Payroll and Leave 139,371 139,371 

Unfunded Leave 194,492 194,492 

Total Public Other Liabilities $ 341 509 $ $ 341 509 

NOTE 8. LEASES 

Operating Leases 

EAC has no capital leases. EAC relocated from its headquarters office located at 1201 New York 

Avenue NW, Suite 300, Washington, DC, on November 1, 2013 . EAC also ended the lease for 

additional space at 1225 New York Avenue NW, Washington, DC, at the same time. EAC entered 

into a new lease for its headquarters office located at 1335 East-West Highway, Silver Spring, MD, 

which expires on or around November 1, 2018. 

In November 2013, the EAC signed a five year lease. Under the agreement, the last full year of the 

lease started Oct 1,2017 to September 30, 2018, Also, the agreement included one month, Oct 1, 

20 18 to October 31, 20 18. The new 10 year lease begins on November 1st. The first year of the 

new lease is from November 1, 2018 to September 30, 20 19. 

The EAC is planning to relocate its current headquarters to 633 3rd St. NW. Washington, D.C in 

Fall 2020. The new lease is for 10 years and will end September 2029. The amount of the first year 

is estimated to be $440,425. 

Scheduled of Future Lease Payments: 

Asset Category Totals 

Fiscal Year Office S ace ui ment ADP ui ment Federal Non-Federal 

2021 $ 440,425 

2022 628,969 

2023 633,206 

2024 637,542 

2025 641,978 

Thereafter 

;r otal Future Payments $ 2,982,119 

$ $ 

$ $ 

$ 

$ 

440,425 $ 

628,969 

$ 633,206 

$ 637,542 

$ 641,978 

$ 2,982, 119 $ 

The operating lease amount does not include estimated payments for leases with annual renewal 

options. 

18 

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FY 2020 Agency Financial Report 

55 
56 

9. INTRA-GOVERNMENTAL COSTS AND EXCHANGE REVENUE 

Intra-governmental costs and revenue represent exchange transactions between EAC and other 

federal government entities, and are in contrast to those with non-federal entities (the public). Such 

costs and revenue are summarized as follows: 

2020 2019 

Analyze Communications and Clearinghouse 

Intragovemmental Costs $ 9,776 Intragovemmental Costs $ 268,709 

Public Costs 2,245,306 Public Costs 813,278 

Less: Earned Revenue (770) 

Total Costs 2,255,082 1,081,217 

Build Testing and Certifications 

Intragovemmental Costs $ 186,708 Intragovemmental Costs $ 217,775 

Public Costs 42,883,499 Public Costs 659,125 

Less: Earned Revenue (624) 

Total Costs 43,070,207 876,276 

Distribute Research, Policy, and Programs 

Intragovemmental Costs $ 2,859,374 Intragovemmental Costs $ 600,148 

Public Costs 656,747,340 Public Costs 1,816,425 

Less: Earned Revenue (1,719) 

Total Costs 659,606,714 2,414,854 

Operate Fund and Oversee 

Intragovemmental Costs $ 559,496 Intragovemmental Costs $ 1,147,677 

Public Costs 128,506,222 Public Costs 3,473,592 

Less: Earned Revenue (3,287) 

Total Costs 129,065,718 4,617,982 

Total Intragovemmental costs 3,615,354 Total Intragovemmental costs 2,234,309 

Total Public costs 830,382,367 Total Public costs 6,762,420 

Total Costs 833,997,721 8,996,729 

Less: Earned Revenue (6,400) 

Total Net Cost $ 833,997,721 $ 8,990,329 

NOTE 10. INTER-ENTITY COSTS 

EAC recognizes certain inter-entity costs for goods and services that are received from other federal 

entities at no cost or at a cost less than the full cost. Certain costs of the providing entity that are 

not fully reimbursed are recognized as imputed cost and are offset by imputed revenue. Such 

imputed costs and revenues relate to employee benefits and claims to be settled by the Treasury 

Judgement Fund. EAC recognizes as inter-entity costs the amount of accmed pension and postretirement benefit expenses for current employees. The assets and liabilities associated with such 

benefits are the responsibility of the administering agency, OPM. For the periods ended September 

30, 2020 and 2019, respectively, inter-entity costs were as follows: 

Office of Personnel Management 

Total Imputed Financing Sources 

19 

$ 

$ 

2020 2019 

216,006 $ 209,011 

216,006 $ 209,011 

Election Assistance Commission 

FY 2020 Agency Financial Report 
11. NET ADJUSTMENTS TO UNOBLIGATED BALANCE, BROUGHT 

FORWARD, OCTOBER 1 

The Unobligated Balance Brought Fotward from the prior fiscal year has been adjusted for 

recoveries of prior year paid and unpaid obligations and other changes such as canceled authority. 

The Adjustments to Unobligated Balance Brought Fotward, October 1, as of September 30, 2020, 

and 2019, consisted of the following: 

2020 2019 

Unobligat ed Balance Brought Forward From Prior Year, October 1 $ 6,702,.913 $ 8),64,523 

Recoveries of Prior Year Obligations 330,260 139,595 

Other Chan~es in -nobli~atoo Balances ~2.,086,9942 ~1,s33,3ssl 

Unobligated Balanc e From Prior Year Budget Authority, Net 

(Discretimiary and Mandatory) $ 4,946,1 79 $ 6,570,730 

NOTE 12. UNDELIVERED ORDERS AT THE END OF THE PERIOD 

As of September 30, 2020, budgetary resources obligated for undelivered orders were as follows: 

Paid Undelivered Orders 

Unpaid Undelivered Orders 

Total Undelivered Orders 

Federal Non-Federal Total 

$ 541,032 $ $ 541,032 

1 592 014 4 373 045 5 965 059 

$ 2 133 046 $ 4 373 045 $ 6506091 

As of September 30, 2019, budgetary resources obligated for undelivered orders were as follows: 

Paid Undelivered Orders 

Unpaid Undelivered Orders 

Total Undelivered Orders 

$ 

$ 

Federal Non-Federal Total 

614,763 

126,163 

740,926 

$ 

1,967,835 

$ 1,967,835 

$ 614,763 

2,093,998 

$ 2,708,761 

NOTE 13. EXPLANATION OF DIFFERENCES BETWEEN THE SBR AND THE 

BUDGET OF THE U.S. GOVERNMENT 

The President's Budget that will include fiscal year 2020 actual budgetary execution information 

has not yet been published. The President's Budget is scheduled for publication in February 2021 

and can be found at the OIVIB Web site: ht:tp :llwww.whitehouse.gov/ombl The 2021 Budget of 

the United States Government, with the "Actual" column completed for 2019, has been reconciled 

to the Statement of Budgetaiy Resources and there were no material differences. 

In Ivlillions 

New Obligations Distributed 

Budgitary & Upward Offsltting Net 

Resources Adjustments Receipts Outlays 

Combined Statement of Budgetary Resources $ 15 $ 8 $ $ 9 

Sp ending .Authority from Offsetting Collections 

Unobligated Balance Not Available (4) 

Difference - Due to Roundin~ ~1i 

Budget of the U.S. Government $ 11 $ 8 $ $ 8l 

20 

Election Assistance Commission 

FY 2020 Agency Financial Report 

57 
14. CUSTODIAL ACTIVITY 

EAC's custodial collection primarily consists of Freedom oflnformation Act requests. While these 

collections are considered custodial, they are neither primary to the mission of EAC nor material 

to the overall financial statements. EAC's total custodial collections are $0 and $25 for the years 

ended September 30, 2020, and 2019, respectively. 

NOTE 15. RECONCILIATION OF NET COST TO NET OUTLAYS 

The reconciliation of net outlays, presented on a budgetary basis, and the net cost, presented on an 

accrual basis, provides an explanation of the relationship between budgetary and financial 

accounting information. 

Reconciliation of Net Cost to Net Outlays as of September 30, 2020: 

BUDGET AND ACCRUAL RECONCILIATION 

FOR THE YEAR ENDED SEPTEMBER 30, 2020 

(In Dollars) 

Intr oovernmental With the Public Total 

Net Operating Cost ~SNC} $ 3,6 15,354 $ 830,382,367 $ 833,997,721 

Components of Net Operating Cost Not Part of the Budgetary 

Outlays 

Property, plant, and equipment depreciation (54,473) (54,473) 

(lncrease)/Decrease in assets not alfecti ng Budget Outlays: 

Accounts receivable (6,400) (27,168) (33,568) 

Other assets (73,731) (73,731) 

(Increase)/Decrease in Ii abilities not affecting Budget 

Outlays: 

Accounts payable (73,110) (1,834,414) (1,907,524) 

Salaries and benefits (36,772) (107,539) (144 ,311) 

Other liabilities (5,300) (142,554) (147,854) 

Other 1i nanci ng sources: 

Imputed federal em2lo}'.ee retirement benefit costs ~216,006} ~216,006} 

Total Components of Net Operating Cost Not Part of the Budget 

Outl~s $ ~411 ,319} $ ~2, 166,148} $ ~2,577,467} 

Net Outla~ ,calculated Totall $ 3,204,035 $ 828,216,219 $ 831,420,254 

Related Amounts on the Statement of Budgetary Resources 

Outlays, net, (total) (SBR4190) $ 831,420,254 

Distributed offsetti!:1S receil!:s (SBR 4200 2 

~ency OutlaY§, Net (SBR4210) $ 831,420,254 

21 

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FY 2020 Agency Financial Report 

58 
 

of Net Cost to Net Outlays as of September 30, 2019: 

BUDGET AND ACCRUAL RECONCILIATION 

FOR THE YEAR ENDED SEPTEMBER 30, 2019 

(In Dollars) 

lntr overnmental With the Public Total 

Net Operating Cost {SNq $ 2,464 ,722 $ 6,525,607 $ 8,990 ,329 

Components of Net Operating Cost Not Part of the Budgetary 

Outlays 

Property, plant, and equipment depreciation (57,263) (57 ,263) 

(lncrease)/Decrease in assets not affecting Budget Outlays: 

Acc ounts receivable 6,400 32,101 38,501 

Other assets (38,161) (38,161) 

(lncrease)/Decrease in Ii abilities not affecting Budget 

Outlays: 

Accounts payable 4,649 (11,469) (6,820) 

Salaries and benefits (8,641) (25,605) (34,246) 

Other liabilities 73,546 73,546 

Other financing sources: 

Imputed federal emElo1ee retirement benefit costs (209,011) (209,011 ) 

Total Components of Net Operating Cost Not Part of the Budget 

Outl~s $ {244,7642 $ 11,310 $ p33,4542 

Net Outla~ (Calculated Total) $ 2,219,958 $ 6,536,917 $ 8,756,875 

Related Amounts on the Statement of Budgetary Resources 

Outlays, net, (total) (SBR 4190) $ 8,756,875 

Distributed offsetti!IB recei2;s {SBR 42002 

~enc:z: Outla:z:::, Net ~SBR42102 $ 8,756,875 

NOTE 16. REQUIREMENT PAYMENTS AND GRANT PROGRAMS 

The largest of the EAC grant programs is the Help American Vote Act (HA VA) Section 251 

Requirements Payments to the states to help them meet the Title III requirements of HA VA. 

CARES Act grant was appropriated in Emergency Appropriations for Coronavirus Health 

Response and Agency Operations. EAC's discretionary grants have been completed and closed. 

Election Security Grants 

CARES Act Grants 

Net Cost of Operations 

NOTE 17. COVID-19 ACTIVITY 

2020 2019 

$ 425,000,000 

400,000,000 

$ 825,000,000 

$ 

$ 

On March 27th, 2020 the President signed the Coronavirus Aid, Relief, and Economic Security Act 

(CARES) to protect the American people from the public health and economic impacts of COVID19 pandemic. The Act provided $400 million to the EAC, to allocate to 56 states and territories "to 

prevent, prepare for and respond to coronavirus, domestically or internationally for the 2020 

Federal election cycle." The CARES Act provided the funds to EAC under Section 101 ofHAV A. 

Therefore, EAC followed the requirements of Section 101 to allocate the funds to the states to 

address issues arising from the pandemic during the remaining primaries and the general election 

in November 2020. The funds could only be used for costs associated with the pandemic during 

this election season. 

22 

Election Assistance Commission 

FY 2020 Agency Financial Report 

Notes to the Financial Statement 

59 
 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

SECTION III 

Other Accompanying Information 

60 
From: 

Date: 

U.S. ELECTION ASSISTANCE COMMISSION 

1335 EAST-WEST HIGHWAY, SUITE 4300 

SILVER SPRING, MD 20910 

OFFICE OF THE INSPECTOR GENERAL 

Memorandum 

Benjamin W. Hovland, Chairman 

U.S. Election Assistance Commission 

Patru::£a-L. La:Yfi:eld, 

Inspector General 

October 21, 2020 

Subject: Top Management Challenges Facing the U.S. Election Assistance Commission 

Report No. I-MC-EAC-02-21 

In accordance with the Reports Consolidation Act of 2000, I am submitting our annual 

statement summarizing the areas which the Office of Inspector General considers to be the 

most serious management and performance challenges facing the U.S. Election Assistance 

Commission. This list is based upon our audit, inspection and evaluation work and general 

knowledge of the Agency's operations. We added one new challenge, which is not unique to 

EAC: the COVID-19 pandemic response. 

We are also providing updates concerning challenges we reported last year, to include vacancies 

in key EAC positions, the continuing effects on EAC of the declaration of election systems as 

critical infrastructure, and records management. We noted the progress that EAC has made on 

each of these issues. 

If you have any questions or need additional information, please don't hesitate to contact me. 

Attachment 

cc: Commissioner Donald L. Palmer, Vice Chair 

Commissioner Christy A. McCormick 

Commissioner Thomas Hicks 

Executive Director Mona Harrington 

Financial Director Paul Repak 

Telephone 301-734-3104 Fax 301-734-31 l 5 

EAC Inspector General Website Link, E- mail eacoig@eac.gov 

Toll free 1- 866-552-0004 
The Reports Consolidation Act of 2000 requires the Office of Inspector General (OIG) to report 

annually on what it considers to be the most serious management and performance challenges 

facing the U.S. Election Assistance Commission (EAC). Management challenges are derived 

from cross-cutting issues that arise during our regular audit, evaluation and investigative work. 

They are also influenced by our general knowledge of the Agency's operations and the works of 

other evaluative bodies such as the Government Accountability Office (GAO). 

For fiscal year 2020, the OIG is updating the status of prior year challenges. The primary 

challenge for 2020 and beyond is one that is not unique to EAC: the COVID-19 pandemic. 

Challenge 1: Pandemic Response 

Like the rest of the world, EAC found itself immersed in the effects of a global pandemic with 

little or no advance notice during a Presidential election year at a time when a number of states 

had already conducted primary elections or caucuses. Due to the hard work of a number of EAC 

employees, especially IT Support, EAC successfully converted from primarily in-office duty 

locations to 100% telework for its employees virtually overnight. 

On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security 

Act (CARES Act) into law. The Act included $400 million in new Help America Vote Act (HAVA) 

emergency funds , made available to states to prevent, prepare for, and respond to the 

coronavirus for the 2020 federal election cycle. This supplemental appropriation funding, 

distributed by the EAC, provided states with additional resources to protect the 2020 elections 

from the effects of the novel coronavirus. The CARES Act did not provide additional direct 

funding to EAC to support its efforts to meet the challenges the pandemic posed. 

Using the additional funds provided in its 2020 Salaries and Expenses budget, EAC nearly 

doubled its size, adding significantly to its IT and cybersecurity expertise for both internal uses, 

and to support external needs for promoting secure and accessible elections. EAC also 

enhanced its communications, financial management, grants management, and program 

support capabilities. Using those capabilities, EAC responded to the pandemic in the following 

ways: 

• Distributed $400 million in CARES Act grants. 

• Disseminated extensive guidance on the use of CARES Act funds, including guidance on 

allowable, allocable, and reasonable costs; answers to frequently asked questions; 

clarifications on meeting the states' CARES Act matching requirements; and other topics. 

• Organized, developed, and disseminated publicly-available materials in the form of 

web-postings, white papers, blog posts, videos, pamphlets, etc. covering all facets of 

administering elections during the pandemic. 

• Conducted virtual as well as in- person delivery forums, hearings, and other events. 

Page 2 
Provided links on its website to authoritative sources such as state websites and the 

Department of Homeland Security's Cybersecurity and Infrastructure Security Agency 

(CISA) for information about key topics in election administration such as voting in 

person or by mail-in/absentee ballot, election security, cybersecurity, self-assessments, 

procurement, election audits, and other best practices. 

• Provided cybersecurity training resources. 

• Provided up-to-date information to empower voters with disabilities in the 2020 

General Election and the COVID-19 crisis. 

• Developing and/or promoting programs such as National Poll Worker Recruitment Day 

to drive awareness of the critical shortage of poll workers during the pandemic and 

National Voter Registrations Day to educate voters about the importance of participating 

and keeping registrations current. 

Although some of these activities were similar to clearinghouse activities the EAC normally 

provides and were geared toward pandemic response, other activities were entirely new. 

Updates on Prior Year Challenges 

FY 2019 Challenge 1: Vacancies in Key Agency Positions - Originally Issued 

2019 

The Help America Vote Act (HAVA) mandated the appointment of an Executive Director and a 

General Counsel for terms of four years each. The Commission appointed an Executive Director 

and General Counsel on October 22, 2015. The four year terms of the person in each of those 

positions ended on October 22, 2019, and the positions became vacant, effective October 23, 

2019. In addition, EAC's part-time Grants/Financial Expert resigned, effective September 30, 

2019. Among last year's top challenges, we viewed the challenge of leading the agency through 

the upcoming election year as the greatest challenge the EAC faced. 

In June 2020, the Commission unanimously appointed Mona Harrington to the position of 

Executive Director. By unanimous consent, at the same time, the Commission appointed Kevin 

Rayburn as General Counsel. 

In October 2019, the Commission had appointed Ms. Harrington the Acting Executive Director 

of EAC. She came to EAC in 2018 as the Chief Information and Security Officer. In that role, she 

modernized EAC's network, improved security within EAC's information technology (IT) systems 

and infrastructure, and modernized EAC systems. She had prior experience in various executive 

roles within the Federal government. 

Mr. Rayburn came to EAC from his position as Deputy Elections Director and Deputy General 

Counsel for the Georgia Secretary of State's office. In that role, among other duties, he provided 

guidance to state and local election officials on election administration and law, ensured 

Page 3 
with state sunshine laws, helped reform the state's election code and regulations, 

and was an integral part in modernizing the state's voting equipment. He also previously served 

as Assistant Director and Counsel for the Tennessee Secretary of State's office. 

EAC also hired a permanent, full-time Grants Manager in April 2020. Ms. Kinza Ghaznavi 

brought to EAC over 1 0 years of experience in the field of grants management. She has served 

in numerous roles at the Corporation for National and Community Service as a Program Officer, 

Grants Management Specialist, and Senior Grants Management Specialist. She holds a Master 

of Public Administration from the George Washington University. 

As noted above under the discussion of EAC's pandemic response, EAC used the increase in its 

appropriation to nearly double its staff in areas that were critical to serving election 

administrators and voters. 

FY 2019 Challenge 2: Elections Systems as Critical Infrastructure - Originally 

Issued 2017 

Citing the vital role elections play in the country, the Department of Homeland Security (DHS) 

designated elections systems as critical infrastructure in January 2017. EAC possessed the 

subject matter expertise, the relationships with state and local elections officials, and the indepth understanding of local election operations necessary to provide much-needed support to 

DHS in implementing that designation. As such, EAC has played a key role in helping DHS 

understand the elections sub-sector. The agency has also used its communication channels 

with state and local elections officials to educate officials and the public on critical 

infrastructure concepts, roles, responsibilities and DHS' capabilities to apply cybersecurity 

intelligence to hardening the nation's elections systems against intrusion, disruption, and loss. 

As the nation's clearinghouse for election administration information, EAC has taken on the 

challenge of supporting DHS and state and local elections administrators as a crucial partner in 

securing the election infrastructure. EAC struggled to balance that additional role with its 

existing mission functions despite limited human and financial resources that had steadily 

decreased over a nine-year period due to decreases in appropriations. 

In 2019, we reported that EAC's salaries and expenses appropriation had not grown in a 

manner that reflected the mission-related duties the Agency assumed upon the designation of 

elections systems as critical infrastructure. For fiscal year 2020, EAC received an additional $3.3 

million in its regular fiscal year appropriation, presumably to help fund the new roles and 

responsibilities brought on by the designation of election systems as critical infrastructure. As 

noted under 2020 Challenge #1 above, EAC was able to capitalize on the additional funding to 

bolster its staffing and provide assistance to states and voters in administering and 

participating in a General Election during a pandemic; however, the agency received no 

additional funding specifically designated for meeting the extra needs caused by the pandemic 

response. 

Page 4 
2019 Challenge 3: Records Management - Originally Issued 2010 

Maintaining complete and accurate records of the operations, policies, procedures and practices 

are critical to effective agency performance. Furthermore, retention of government records is 

mandated by federal law. Without these records, an agency cannot retain an institutional 

knowledge. 

At the time the OIG originally raised this issue as a significant challenge, EAC did not have 

formal documented policies and procedures for management and retention of records. The OIG 

first noted the EAC's lack of a records management system in 2008, when it issued the 

Assessment of EAC's Program and Financial Operations. The OIG recommended that EAC 

complete its remaining records retention schedules, obtain approval of those schedules as 

needed from the National Archives and Records Administration (NARA), and train its staff on the 

proper retention of federal government records. 

EAC's Progress 

EAC has completed some records retention schedules and submitted the schedules to the 

National Archives and Records Administration (NARA) as needed. The EAC Office of the General 

Counsel (OGC) is reviewing and updating records retention schedules in accordance with law 

and regulations. OGC coordinates with NARA to ensure compliance and is in the early processes 

of structuring records management to incorporate the EAC Human Resources division in a more 

active role. Additionally, OGC staff attends meetings and trainings to remain informed on 

current issues in records management. 

Page 5 
Date: 

To: 

From: 

RE: 

U.S. ELECTION ASSISTANCE COMMISSION 

633 3rd St. NW, Suite 200 

Washington, DC 20001 

MEMORANDUM 

December 14, 2020 

Patricia L. Layfield, Inspector General 

Mona Harrington, Executive Director fl~ f/2u~JJ$,-

Response to Inspector General's Statement Summarizing the Major Management 

and Petformance Challenges Facing the U.S. Election Assistance Commission 

The EAC concurs with the top management challenges outlined by the EAC Inspector General. 

The EAC feels that the findings predominately result from the Commission remaining grossly 

undetfunded over the last decade. Between 2010 and 2019, the EAC's budget significantly 

declined by nearly 50%. During that time, the agency assumed more responsibility with even 

fewer resources. In January 2017, the Department of Homeland Security (DHS) designated the 

nation's election administration infrastructure as critical infrastructure. Following this 

designation, the EAC played a key role in helping DHS create and co-chair the Executive 

Committee of the Government Coordinating Council (GCC) that would help secure and 

monitor the security of the nation's elections. In Fiscal Year (FY) 2018, the EAC had a onetime increase of $500,000 in Salaries and Expenses (S&E) to support the administration of the 

$380 million of new HAVA Grants that were directly disbursed to states. However, in FY 

2019, the EAC received its lowest appropriation of $7.95 million for S&E. Overall, with the 

added critical infrastructure responsibilities, ongoing grant oversight, a full quorum of 

Commissioners (the first time since 2010), a reduced staff and decreasing budget, the EAC 

faced many challenges heading into the 2020 Presidential Election. 

In FY 2020, Congress acknowledged the limited resources and appropriated $15,171,000 

($11,271,000 for S&E) for the EAC, the highest level since 2011 and a 40% increase from the 

year before. In addition, the agency received $425 million in election security grant funds to 

disburse directly to states. In late March, in response to the COVID-19 pandemic, Congress 

appropriated an additional $400 million in CARES grant funding for the EAC to disburse to 

states "to prevent, prepare for and respond to coronavirus, domestically or internationally for 

the 2020 Federal election cycle." However, these funds did not include additional 

administrative funds the agency requested to effectively disburse and conduct oversight of the 

grants. The EAC was very appreciative of the FY 2020 increase but recognizes that there is 
work to do in expanding existing programs and responding to the COVID pandemic, 

which has increased the workload for election officials as it relates to increased mail/absentee 

ballots, providing safe and sanitary conditions for in-person voting and promoting voter 

confidence through outreach campaigns. The pandemic has highlighted subject areas that the 

EAC needs to enhance such as expanding the clearinghouse function, grant oversight, 

accessibility, maintaining and adopting an agile VVSG, and non-voting technology program. 

Additional funds to support existing and new programs will take the agency to the next level 

of providing the necessary resources that election officials and voters need. As the federal 

government, a trusted source of election information, the EAC doesn't currently have 

resources to create important tools for voters. Unfortunately, there are many non-governmental 

organizations that are distributing or hosting election information in numerous formats that are 

not always correct, leading to inadvertent misinformation. The EAC seeks to build website 

tools that benefit election officials and voters. Also additional funds are critical to assist the 

agency with all federal compliance initiatives such as Federal Information Security 

Modernization Act (FISMA), modem and secure IT systems, record keeping, and numerous 

other compliance initiatives that require expertise and resources to implement and maintain the 

building blocks of a federal agency. 

Election Assistance Commission 

FY 2020 Agency Financial Report 

67 
 

 

 

Election Assistance Commission 

FY 2020 Agency Financial Report 

III.B. IMPROPER PAYMENTS 

The Improper Payments Act requires each federal agency to assess all programs and identify 

which, if any, may be subject to high risk with respect to improper payments. For Fiscal Year 

2020, the EAC does not believe that it has any programs where the erroneous payments could 

exceed 1.5 percent of program payments or $10.0 million threshold (set in OMB Guidance) to 

trigger further agency action. 

III.C. SUMMARY OF FINANCIAL STATEMENT AUDIT AND 

MANAGEMENT ASSURANCES 

SUMMARY OF FISCAL YEAR 2020 FINANCIAL STATEMENT AUDIT 

Audit Opinion Unmodified 

Material Weaknesses 

Beginning 

Balance New Resolved Consolidated 

Ending 

Balance 

Financial Accounting & Reporting 0 0 

Total Material Weaknesses 0 0 

Summary of Management Assurances 

Statement of Assurance (FMFIA§ 2) Unmodified 

No. Summary 

Beginning 

Balance New Resolved Consolidated 

Ending 

Balance 

1 Material Weaknesses 

(FMFIA§ 2) 0 0 

Total 0 0 

68