U.S. Election Assistance Commission 

FY 2014 Summary of Performance and 

Financial Information

Assisting the effective administration of Federal elections
2

Purpose of the Report

This Fiscal Year (FY) 2014 Summary of Performance and Financial Information represents the 

U.S. Election Assistance Commission’s (EAC’s) effort to provide a clear and concise description 

of the agency’s mission and organizational structure; summary 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 report is 

intended as a vehicle for communicating insights about the agency, its operations, programs, 

successes, challenges and future outlook. 

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 and set out comprehensive 

programs of funding, voluntary guidance, and research. To foster those programs and to 

promote and enhance voting for United States citizens, HAVA established the Election 

Assistance Commission (EAC). The vision for EAC, according to the Strategic Plan 2009-2014, 

adopted March 2009, is to lead election reform that reaffirms the right to vote and to have all 

eligible votes counted accurately. 

EAC is an independent, bipartisan agency. 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. Its mission is to provide assistance to State and local election officials in the effective 

administration of Federal elections. EAC is statutorily required to: 

• Create a clearinghouse of information for election officials and the public; 

• Distribute and monitor HAVA funds to States for election administration improvements; 

• Issue, periodically review and modify, as necessary, Voluntary Voting System Guidelines 

(VVSG); 

• Accredit voting system test laboratories and certify voting equipment; 

• Conduct periodic studies of election administration issues as determined by the 

Commission; 

• Establish best practices and guidelines on election administration for State and local 

election officials; 

• Maintain the national voter registration form developed in accordance with the National 

Voter Registration Act (NVRA) of 1993; and

• Provide Congress with a bi-annual report to assess the impact of the NVRA. 

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

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

addition, the Technical Guidelines Development Committee (TGDC) assists EAC in the 

preparation of the VVSG. The VVSG sets the standards against which voting systems are tested. 

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 
3

Committee. Additionally, HAVA specifies that NIST provide recommendations to EAC 

regarding voting system test laboratories. Since Fiscal Year 2004, EAC’s annual appropriations 

have included funds for NIST support. 

In Fiscal Years 2003 and 2004, Congress appropriated nearly $3 billion in Federal financial 

assistance for payments to the States under Titles I and II of HAVA. States received the funds to 

upgrade their voting systems, establish a statewide voter registration database, train election

officials, and educate voters. In Fiscal Year 2003, the General Services Administration (GSA) 

distributed $649,500,000 in HAVA funds to the fifty States, Guam, Puerto Rico, the U.S. Virgin 

Islands, American Samoa and the District of Columbia on EAC’s behalf. The funds were 

distributed for activities to improve the administration of elections (Section 101) and to replace 

punch card and lever voting machines (Section 102). 

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

January 2004, within ten months of the date mandated by HAVA. The Agency’s Fiscal Year 

2004 operating budget was $1.7 million. At the close of the fiscal year, EAC had a staff of 18. 

EAC’s focus in 2004 was to assemble staff, obtain office space, arrange for administrative 

support from GSA, establish a website, start election administration clearinghouse operations, 

and distribute Federal financial assistance to the States. In FY 2004, EAC also appointed a 

statutorily-required General Counsel. 

During Fiscal Year 2005, EAC appointed its other statutorily-required position, the Executive 

Director, and an interim Inspector General. EAC’s focus in subsequent years was on upgrading 

the VVSG, completing required research to promote effective Federal elections and present key 

data on election practices and voting, instituting a voting system testing and certification 

program, auditing State use of HAVA funds, and providing information on improving elections 

to its stakeholders. 

In FY 2007, Congress recognized the expanding Agency responsibilities and lifted the full-time 

equivalent staffing ceiling of 24. As of the end of FY 2014, EAC had a full-time staff of 19

employees. Since its inception, EAC has received $2,606,150,000 in requirements payments, 

$25,850,000 in discretionary grant funds for Poll Workers, Mock Elections, Election Data 

Collection, Voting Technology Improvement Research and Equipment and Pre-Election Logic 

and Accuracy Testing and Post-Election Verification and transferred $33,788,000 to NIST. EAC 

also tracks and provides technical assistance on the Section 101 funds. The time period for using 

the Section 102 funds has expired, and EAC is in the process of collecting remaining unused 

funds. 

EAC Organization by Program 

EAC has organized its offices around the goals in the Strategic Plan. Below are brief 

descriptions of the four offices responsible for implementing the Strategic Plan programmatic 

goals: Communicate; Fund and Oversee; Study, Guide, Assist; and Test and Certify. Following 

the descriptions is EAC’s organization chart. 
4

Communications and Clearinghouse 

The Communications and Clearinghouse division is responsible for external communications and 

the tools and platforms used to provide information to election officials and the general public. 

Areas of responsibility include: 

• EAC Website and Clearinghouse

• Social media 

• Media inquiries 

• External communications 

• Congressional relations 

• The Freedom of Information Act 

• National Archives and Records Act 

• Editorial support: press releases, speeches, and Congressional testimony 

The agency’s website, www.eac.gov, is the primary communications tool. EAC.gov contains 

thousands of documents and information about voting systems, press releases, informational 

videos, research, data and program-related information. It also features on-demand webcasts and 

related information from public meetings, hearings and roundtables. 

EAC’s award-winning website features a user-driven notification system, allowing visitors to 

customize how they receive information. Users can customize their online experience by signing 

up for automatic e-mail alerts on a variety of election topics and events, including public 

meetings, advisory board meetings, reports, policies and agency news. These alerts can be 

received in real time on a daily or weekly basis. 

Grants Management 

The Grants Management Division: 

• Provides technical assistance to the States on administering Federal funds; 

• Awards and monitors discretionary grant programs including: Help America Vote 

College Program, Help America Vote Mock Election Program, Military Heroes Initiative, 

Voting System Pre-Election Logic and Accuracy Testing and Post-Election Audit 

Initiative, and Accessible Voting Technology Initiative; 

• Processes and disburses payments to States and discretionary grant recipients; 

• Tracks the submission of and reviews the content of financial and performance reports 

submitted by States and discretionary grant recipients; 

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

audit findings applicable to EAC programs; 

• Reviews amended State Plan submissions; and 

• Drafts advisory opinions for Commission approval and issuance. 
5

Research, Policy and Programs 

The Research, Policy and Programs Division: 

• Conducts research on election administration topics as mandated by Congress and at the 

discretion of the Commission; 

• Administers the biennial Election Administration and Voting Survey; 

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

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

• Administers the Election Management Guidelines and Quick Start Tips Program to help 

election officials promote secure, efficient, accurate, and accessible elections by 

providing information on topics such as Ballot Design, Polling Place Management, 

Voting Accessibility, Communicating with the Public, Contingency Planning, Managing 

Change in an Election Office, Media and Public Relations, and Developing an Audit 

Trail for the verification of votes; 

• Manages the Language Accessibility Program to provide informational materials on the 

Federal election process and glossaries of election terminology in English and six other 

languages, and translates the National Mail Voter Registration Form into ten languages 

other than English; and 

• Provides materials to voters and election administration officials to facilitate their 

successful participation in Federal elections such as registering to vote. 

Research and reporting is mandated by HAVA on topics such as the impact of the National Voter 

Registration Act and on the Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA)

for military and overseas voters’ participation in Federal elections; the feasibility and advisability 

of establishing free absentee ballot return postage; recounts and contests; the feasibility of 

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

mail; administering elections in urban and rural areas; and the feasibility and advisability of 

identifying voters by Social Security Number. 

Voting System Testing and Certification 

Under the Help America Vote Act, EAC accredits voting system test laboratories and certifies 

voting equipment, marking the first time the Federal government has offered these services to the 

States. Participation by States in the program is voluntary. Staff works with NIST to evaluate 

and accredit voting system test laboratories and the management of the voting system 

certification process. 

The Testing and Certification (T&C) Division: 

• Assists States with voluntary certification of their systems; 

• Supports local elections officials in the areas of acceptance testing and pre-election 

system verification; 

• Promotes quality control in voting system manufacturing through the EAC quality 

monitoring program; and

• Provides procedures to the voting system manufacturers for the testing and certification 
6

of voting systems to specified Federal standards consistent with the requirements of 

HAVA Section 231 Certification and Testing of Voting Systems. 

EAC’s voting system certification program establishes accountability through its Quality 

Monitoring Program which ensures, through various check points, that the voting systems used 

in the field are the same systems EAC has certified. For instance, under the program, EAC has 

the ability to conduct site visits of production facilities to determine whether systems produced 

are consistent with those that have received EAC certification. In addition, EAC collects reports 

from election officials regarding voting system anomalies. After reviewing the reports, EAC 

disseminates the information to election officials. Furthermore, upon invitation or with 

permission from election officials, EAC conducts reviews of systems that are in use in the field. 

More information about EAC’s Voting System Certification and Testing Program is available in 

EAC’s Frequently Asked Questions on eac.gov. 

 
7

Commissioners

Inspector General Executive Director

General Counsel Chief Financial Officer/

Budget Director

Chief Operating 

Officer

Communications & 

Clearinghouse

Advisory Board (37 members)

Standard Board (110 members) &

Technical Guidelines Development 

Committee (15 members)

Statutory, non-monetary positions

Grants 

Managment

Accounting

Procurement

Voting System 

Testing and 

Certification

Research, Policy 

& Programs

Information 

Technology 

Service

Human 

Resources

Administrative 

Services

ELECTION ASSISTANCE COMMISSION 

ORGANIZATION CHART
8

PERFORMANCE GOALS, OBJECTIVES AND RESULTS 

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

Plan 2009-2014. The plan was reviewed by the Office of Management and Budget, and 

presented to EAC’s Board of Advisors and Standards Board for comment, as required by HAVA. 

EAC adopted the Plan in March 2009. 

How EAC Assesses Performance 

EAC has five strategic goals: 

1. Communicate timely and accurate information on the effective administration of elections for 

Federal office and on the operations and services offered by EAC. 

2. Deliver and manage Federal funds effectively. 

3. Identify and develop information on areas of pressing concern regarding the administration 

of elections for Federal office, issue recommended improvements, guidance, translations, and 

best practices as required by HAVA, and carry out responsibilities under the National Voter 

Registration Act. 

4. Build public confidence in elections by testing and certifying voting systems to improve 

system security, operation, and accessibility. 

5. Achieve organizational and management excellence. 

The EAC Strategic Plan objectives listed below describe in general terms the results needed to 

accomplish its Strategic Goals. 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, documentable, representations of a capacity, process or 

outcome that is relevant to the assessment of performance. 

 

Strategic Plan Goal 1: Communicate timely and accurate information on the effective 

administration of elections for Federal office and on the operations and services offered by 

EAC. 

Outcome: The Congress, Federal agencies, State and local election officials and the public 

receive reliable, accurate, and non-partisan information about administering, conducting and 

participating in Federal elections and how, where, and when Americans vote. 

FY 2014 Enacted Budget 

Communications

Direct Costs $677,274

Indirect Costs 295,668

 Total $972,942

Goal 1’s aim of communication of timely and accurate information is the responsibility of the 

Communications and Clearinghouse division. 
9

Goal 1 FY 2014 Accomplishments 

The Communications and Clearinghouse division began Fiscal Year 2014 with focused efforts 

on providing information and best practices to election officials and voters. EAC maintained the 

goal of building a community of knowledge and expertise that could save election officials time 

and money in preparation for the 2014 Federal election cycle. 

EAC.gov Resources 

• The Election Official Exchange: an online resource built by EAC to help local election 

officials connect and leverage their collective knowledge by sharing best practices and 

knowledge. By participating in the Exchange, any U.S. election official can call on a 

colleague for advice about virtually any administrative task they face, from testing voting 

equipment and training poll workers to creating an audit trail and conducting a recount. 

• Events finder: a comprehensive presentation of all EAC public events, including 

meetings, hearings and roundtable discussions. 

• Webcasts: public events are offered live. On demand webcasts are available within 24 

hours. The meeting agenda accompanies the webcast, and the viewer can select topics of 

interest. All meeting materials are also available to the public. 

• Customized program updates: a listserv for EAC’s newsletter and automatic program 

updates. Users are notified daily or weekly when new documents are posted based on 

their delivery preferences. 

Social Media and Stakeholder Updates 

• Blog posts provided periodic election updates and highlighted program activities 

including: EAC resources; the 2014 election calendar and election updates; voting system 

testing updates to track progress made on EAC voting system certification; Quick Tips 

for voters and election officials; FAQ Facts about voting in Federal elections; roundtable 

discussions on managing the polling place; reforms to the testing and certification 

process; the past successes and future direction of the EAC grants program; State 

Requests for Procurement for purchases of voting systems/e-pollbooks, and the Institute 

of Electrical and Electronics Engineers Voting System Standard Committee

• Used 

working 

group on common data format; and ongoing blog posts covering election-related topics to 

answer frequently asked questions and provide critical or time-sensitive information to 

stakeholders and the media; 

@EACgov on Twitter to rapidly deliver information and updates to stakeholders 

and the public about the voting system certification program, EAC activities and election 

information, communicate with election officials, and build a community of expertise; 

• Maintained Twitter @EACgov and the hashtag #EACvote where election officials and 

the public can gather and discuss preparation for the next Federal election. The number 

of EAC Twitter followers grew from 1,602 to 1,968 from October 2013 through 

September 2014;

• Delivered information and updates to election officials and stakeholders about:

1) roundtable discussions, workshop seminars and webinars;

2) research products and resources;
10

3) voting system certification; and 

4) HAVA grants management. 

• Publicized and circulated EAC’s four new online downloadable Quick Start Tips that 

offer concise tips for election officials with links to examples of materials to help them 

better manage their elections process on how to:

1) Manage the Voting Process Better; 

2) Employ Effective Poll Workers; 

3) Strengthen Voter Education Programs; and

4) Make Election Data Pay Off. 

• Publicized and circulated EAC’s 10 voter tips and 14 voter FAQ facts to help and 

encourage voters to become familiar with the voting process before the 2014 election. 

• Notified States about EAC’s new streamlined process for requesting and receiving 

HAVA requirements payments funds and posted the certification and assurances forms 

and memorandum to chief election officials on the website. 

• Circulated updated EAC HAVA funding charts with statistics to stakeholders tracking 

HAVA Title I Payments to States for Election Administration Improvements and 

Replacement of Punch Card and Lever Voting Machines and Title II Commission funds 

awarded and disbursed to the States.

• EAC Notices for Public Comments: 

 Notice issued for public comment on whether to amend the State-specific NVRA 

instructions for Arizona, Kansas, and Georgia to include additional proof-ofcitizenship instructions on the national mail voter registration form.

 Notices issued for each of two public comment periods on EAC's 2014 research 

regarding consolidating the U.S. Department of Defense Federal Voting 

Assistance Program (FVAP) local election official survey into the EAC survey. 

 Notices issued for each of two public comment periods on the renewals of two 

existing information collections: EAC's Voting System Testing and Certification 

Program Manual, Version 1.0; and EAC's Voting System Test Laboratory 

Program Manual, Version 1.0. 

• EAC Memorandum of Decision on NVRA Form: posted a memorandum of decision 

concerning State requests to include additional proof-of-citizenship instructions on the 

national mail voter registration form (January 17, 2014). 

• As requests were received from election officials, EAC continued to add more links to 

State and local election social media sites. 

2014 Public Roundtable Discussions, Workshop Seminars and Webinars 

In Fiscal Year 2014, EAC hosted three public roundtable discussions which followed the series 

of prior EAC roundtables. In March, EAC hosted a roundtable consisting of two former 

Presidential Commission on Election Administration (PCEA) commissioners, and State and local 

election officials to discuss recommendations made by the PCEA related to polling place 

location and design, managing queues, recruiting and training poll workers and the use of 

precinct management technologies to improve and streamline the voting experience. 

A second roundtable was held in June to discuss reforms to the testing and certification process 

that can better meet the needs of State and local jurisdictions. Panelists included State and local 
11

election officials, technical experts and former members of PCEA. In September, EAC hosted a 

third roundtable for State and local election officials, grant managers and research experts to 

discuss EAC’s grants program past successes and future direction. 

All three roundtables were webcast live and featured a live Twitterfall. Questions and comments 

were taken from the public through the webcasts. EAC distributed press advisories to national 

media daybooks and contacts, and to the home State and local media outlets representing 

roundtable participants. 

EAC also publicized and promoted participation in six regional Election Center (an association 

for individuals involved in voter registration and elections administration) Accessible Voting 

Workshop seminars to help election jurisdictions of all sizes to prepare for an anticipated rise in 

the number of voters with disabilities; four EAC/NIST Accessible Voting Technology Initiative 

(AVTI) webinars; and an Information Technology and Innovation Foundation (ITIF) panel 

discussion and demonstration of accessible technologies developed through an ITIF initiative 

funded by EAC. The initiatives were made possible through EAC grants funded by FYs 2009

and 2010 Congressional appropriations. 

Strategic Plan Goal 2: Deliver and manage Federal funds effectively. 

Outcome: States and other recipients promptly and accurately receive Federal funds 

administered by EAC and use the funds appropriately to improve the administration of elections 

for Federal office. 

Goal 2 is administered by the Grants Management division and the Office of the Inspector 

General. 

Goal 2 FY 2014 Accomplishments 

• Disbursed Requirements Payment grants to States certifying compliance for the FY 2009 

through FY 2011 award years ($2,070,509 for FY 2009 to two States; $1,449,356 for FY 

2010 to two States; and $95,153 for FY 2011 to five States); 

• Provided technical assistance to grant recipients as they are responsible for establishing 

and maintaining internal controls that reasonably ensure compliance with Federal laws, 

FY 2014 Enacted Budgets 

Grants Management and 

Office of the Inspector General (OIG)

Grants Management $ 414,091

OIG 1,157,241

Indirect Costs 1,256,590

 Total $2,827,922
12

regulations, and the provisions of authorizing legislation and grant agreements for the 

applicable grant programs; 

• Monitored and provided technical assistance for the Voting System Pre-Election Logic 

and Accuracy Testing & Post-Election Audit Initiative grants, and the Accessible Voting 

Technology Initiative grants. The projects focused on making pre-election information 

accessible to voters and using specialized systems in the field for elections; 

• Closed the remaining four three-year award 2010 College Poll Worker and four 2010 

Mock Election Program grants; 

• Closed seven of eight open Office of the Inspector General audits of State use of HAVA 

funds. 

Strategic Plan Goal 3: Identify and develop information on areas of pressing concern 

regarding the administration of elections for Federal office and issue recommended 

improvements, guidance, translations, and best practices as required by HAVA, and carry 

out responsibilities under the National Voter Registration Act. 

Outcome: As a result of this goal: 1) the election community and other key stakeholders 

improve the administration of elections for Federal office on the bases of pertinent, impartial, 

timely, and high-quality information, recommendations, guides and other tools on election and 

voting issues, and 2) eligible citizens use the mail voter registration application to register to 

vote, register with a political party, or report a change of name, address, or other information. 

Goal 3 is administered by the Research, Policy and Programs division. 

Goal 3 FY 2014 Accomplishments 

Research: 

• Responded to ongoing inquiries regarding the 2012 EAVS data and responded to States’

requests to post updates/corrections to their data files. In preparation for administering 

the 2014 EAVS, performed an assessment of the 2012 survey. 

• Completed two Federal Register Notice public comment periods on the 2014 EAVS. 

Performed a review and analysis of public feedback (45 comments) from the Federal 

Register public comment periods, completed the Paperwork Reduction Act (PRA) 

package for the 2014 survey submission to Office of Management and Budget (OMB) 

and received final OMB approval. 

• Pursuant to a Memorandum of Understanding between EAC and FVAP, the 2014 EAVS 

will include 12 additional FVAP questions. These questions are incorporated from the 

FY 2014 Enacted Budget

Study, Guide and Assist

Direct Costs $969,894

Indirect Costs 770,527

 Total $1,740,421
13

previous FVAP local election official survey. EAC and FVAP staff and each agency’s 

contractors reached agreement on the final wording of the 2014 questions, agreed on the 

rules that will be used to validate the UOCAVA data that State’s provide and agreed to a 

timeline for the release of the FVAP report that will use 2014 EAVS data. 

• EAC finalized a contract to administer the 2014 EAVS, analyze the data and prepare a 

report summarizing the data. 

• In consultation with the contractor, staff made final changes to the 2014 EAVS 

Supplemental Instruction Manual and the 2014 EAVS Statutory Overview. By the end of 

FY 2013, 42 states had completed their submission of data for the 2014 Statutory 

Overview. 

• Reviewed and gave sign-off to a GAO document referencing EAC data related to 

provisional voting and voter registration. 

Policy: 

• Staff met with U.S. Department of Justice (DOJ) staff attorneys regarding pending court 

cases involving the States of Kansas and Arizona. Staff prepared documents and 

certifications of EAC materials related to these court cases including creating a notice for 

public comment in the Federal Register regarding a response to the Kansas court decision 

on Kobach vs. EAC. 

• For follow-up to the Kansas court decision (regarding EAC and its update to the NVRA 

State instructions), EAC worked with DOJ attorneys and other Federal agency staff to 

ensure: prompt and proper posting of a Federal Register Notice; cataloguing and 

monitoring of those public comments through the Federal Document Management 

System (FDMS) website; and subsequent uploading of the 241 comments captured 

through the FDMS website onto Regulations.gov. 

• Processed changes to the NVRA form to update State instructions for three requesting 

States. 

• Finalized a contract award for translation services. The vendor completed foreignlanguage updates to NVRA State instructions for Georgia, Wisconsin, New York State 

and Tennessee. These updates were posted to EAC's website. 

• Participated in senior management discussions related to updating the EAC strategic plan 

and completed the update of the RPP portion (Study, Guide and Assist) portion of the 

2015-2020 EAC Strategic Plan. 

Programs:

• Two former local election officials were hired as part-time employees to assist with 

updating EAC’s Quick Start Guides. Further, a contract also was awarded to HR 

Communications to create a new design and brand for the Quick Start program. 

• During Fiscal Year 2014, four new Quick Tips (formerly referred to as Quick Starts) 

were published on: Managing the Voting Process; Educating Voters; Poll Worker 

Recruitment and Training, and Why Good Data Matters. Information contained in the 

Quick Tips was based on conference calls conducted with a group of local election 

officials and on research performed on election jurisdictions from around the country. 

• Drafts of Quick Tips documents were written on:
14

1) Serving UOCAVA Voters, 

2) Conducting Audits,

3) Monitors at the Polls, 

4) Administering Provisional Ballots,

5) Alternative Voting Methods,

6) Disaster and Contingency Planning and 

7) Managing Change in Elections. 

These Quick Tips, to be designed and edited by a contractor will be published in early FY 

2015. 

• A flier on “10 Tips to Enhance Your Voting Experience” was written and posted to 

EAC’s website. This is an update to the 2014 EAC Voter Tips flier. 

• A flier on “14 Facts About Voting in Federal Elections” was written and posted to 

EAC’s website. This is an update to the 2011 EAC Voter’s Guide to Federal Elections. 

• In consultation with EAC’s communications department staff, developed a social media 

program plan to promote the new Quick Tips program and products through EAC’s 

social media. 

• Performed ongoing program reviews of final program reports submitted by Mock 

Election and College Poll Worker program grantees. 

Strategic Plan Goal 4: Build public confidence in elections by testing and certifying voting 

systems to improve system security, operation and accessibility. 

Outcome: Voting equipment operates more reliably and securely and is more accessible to the 

disabled. States use the EAC testing and certification program to ensure voting systems meet 

standards. 

Goal 4 is administered by the Voting System Testing and Certification (T&C) division. 

Goal 4 FY 2014 Accomplishments 

In FY 2014, the Certification Division: 

• Certified six voting systems; 

• Managed testing campaigns for five additional systems (testing not completed as of the 

date of this report); 

• Processed the registration of one new voting system manufacturer; 

• Drafted and published four Requests for Interpretation (RFIs) to the Voluntary Voting 

System Guidelines (VVSG); 

FY 2014 Enacted Budget 

Testing and Certification 

Direct Costs $ 1,006,457

Indirect Costs 1,552,258

 Total $ 2,558,715
15

• Drafted and published three Notices of Clarification (NOCs) to Testing & Certification 

Program Manuals; 

• Continued development of and implemented major updates to EAC’s Virtual Review 

Tool (VRT); 

• Audited two voting system manufacturing facilities; 

• Conducted two Manufacturing Quality Assurance audits; 

• Held an in-person Technology Testing Agreement meeting between EAC, a VSTL and 

non- traditional voting system manufacturer. 

• Performed two laboratory re-accreditation audits, and a follow-up to an initial new 

laboratory accreditation audit. 

• Held one VSTL Meeting and one Voting System Manufacturers Meeting. 

Strategic Plan Goal 5 is to implement a high performance organization. The anticipated 

outcome of the goal is that EAC proficiently carries out EAC’s strategic objectives. 

The three strategic objectives of Goal 5 are to improve performance, strengthen internal controls; 

and maximize efficiencies. 

Key performance measures include implementing 90 percent of Office of the Inspector General 

audit recommendations within agreed upon timeframes, and to meet and exceed annual 

performance measures. To date, only two of the recommendations remain open pending a 

quorum of the Commission for final resolution. 

On the metric regarding meeting annual performance measures, management continually works 

to foster a culture of accountability among staff. Agency directors responsible for 

implementation of the EAC Strategic Plan goals report on their division metrics in the Agency 

Financial Report, the Annual Performance Report along with the Congressional Budget 

Justification, and on planned metrics in the OMB Budget Justification each year. 

Towards efforts at continually improving internal controls, the agency seeks to improve staff 

satisfaction ratings and achieve management excellence. Directors complete assessable unit risk 

assessment questionnaires and individual letters of assurance, which are reviewed and rolled into 

the agency’s Annual Statement of Assurance. EAC will continue to focus on resolution of issues 

identified in audits, setting up sound systems and policies and procedures, working with 

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

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

responsibilities. 

In FY 2014, EAC provided valuable financial management tools and support. All staff were 

offered internal control training on-site; Contracting Officer’s Representative were offered 

financial report and accrual training; and managers held a retreat on updating performance 

measures in the draft EAC Strategic Plan for 2015-2020. Agency staff is able to utilize four 

automated systems (procurement, travel, purchase-card, and time and attendance) via 

interagency agreements. 

During FY 2014, to further maximize efficiencies, EAC stored hundreds of boxes of files 
16

inexpensively at the National Archives and Records Administration Federal Records Center 

according to their records retention schedules. Further, EAC continued its commitment made in 

October 2010 to reduce staff; has reassigned functions internally and uses the services of other 

agencies to obtain efficiencies of scale. 

The agency moved to new space in a Federal building in Silver Spring, Maryland from 

Washington, DC. The move was consistent with Section 3 of Office of Management and Budget 

Memorandum 12-12 Promoting Efficient Spending to Support Agency Operations, and OMB 

Management Procedures Memorandum 2013-02 Freeze the Footprint policy implementing 

guidance. The number of square feet utilized by the agency declined from 17,548 in FY 2013 at 

$52.46 per square foot ($920,568.08) to 6,000 in FY 2014 at $37.12 per square foot ($222,720) 

after the move. The agency’s move to new open office space, saved $697,848.08 or over 75 

percent on rent. 

The open office space concept allows for scaling the number of staff up or down through the use 

of telecommuting. In FY 2014, staff was equipped with laptop computers so they could 

telecommute two days per week from any location. Telecommuting has been shown to improve 

staff’s work-life balance and morale. It also helps ensure that the agency is able to implement its 

continuity of operations plans if needed. 

Summary Performance Information 

The following table presents key EAC FY 2014 program performance data. More detailed 

performance information is presented, and variances discussed, in the FY 2014 Annual 

Performance Report along with the FY 2016 Congressional Justification.

EAC FY 2014 Performance Summary

Program Performance Indicator

Type of 

Indicator Planned Actual

Strategic Goal 1: Communicate

Issue Clearinghouse policy Output Final

In Final Draft (quorum 

required for final approval)

Issue Policies/Procedures to process requests 

from outside EAC Output Final In Final Draft

Strategic Goal 2: Fund and Oversee

Award grants within established timeframes Output 100%

L&A round two pending 

quorum (to approve new 

Notice of Funds 

Availability)

Resolve 100 percent of audit findings within 

established time frames Output 100%

88% (one audit remains 

open)
17

Negotiate indirect cost rates within 30 days of 

receipt of acceptable indirect cost proposals Output 100%

Submit requests for 

negotiation to HHS upon 

receipt (proposals are 

forwarded by EAC 

electronically to HHS for 

negotiation)

Strategic Goal 3: Study, Guide, Assist

Issue reports to Congress by statutory 

deadlines Output 3 3

Disseminate all completed research project 

reports to stakeholders Output 100% 100%

Strategic Goal 4: Test and Certify

Produce updates to the VVSG in Fiscal Years 

2010 and 2014 Output

VVSG Version 1.1 revised 

and updated. Awaiting 

EAC Commissioner

adoption

Conduct at least one review of a manufacturing 

facility of a registered manufacturer at least once 

every 4 years Output 1

2 (Dominion and 

MicroVote)

Plan to conduct field reviews for at least 50 

percent of jurisdictions that volunteer for reviews Output 50%

N/A (No requests made in 

FY 2014)

Portfolio Analysis 

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

Reform Programs, and for FY 2008 only, Election Data Collection Grants. The purpose of the 

Data Collection grants of $2.0 million each to five States was to measure the costs of improving 

the collection of election data at the precinct level during the 2008 Federal election. In FY 2014, 

the Salaries and Expenses appropriation of $10.0 million funded a $1.9 million transfer to NIST, 

staff salaries and benefits, travel, rent and telecommunications, printing, contracts, supplies and 

equipment. 

FINANCIAL RESULTS 

This analysis is intended to help readers understand EAC’s financial results, position and 

condition as portrayed in the financial statements and notes to the statements. It explains 

changes in assets, liabilities, costs, revenues, obligations, and outlays; includes comparisons of 

FY 2014 to FY 2013; and discusses the relevance of balances and amounts in the financial 

statements and notes. The changes are discussed in the context of whether the year’s activities 

improved or deteriorated the agency’s financial position. 

Budgetary Resources 

Budgetary resources (obligations incurred, apportioned unobligated balances, and unobligated 
18

balances not available) are the amounts available to enter into new obligations and to liquidate 

them. The majority of EAC’s available budgetary resources are for Requirements Payments in 

the Election Reform Program appropriation. Budgetary resources include new Budget Authority 

from appropriations and unobligated balances of Budget Authority provided in previous years in 

the no year Election Reform Program account. 

For FY 2014, the available budgetary resources were $19.9 million, in both FY 2014 and the 

restated FY 2013. In FY 2014, EAC’s appropriations totaled $10.0 million, for salaries and 

expenses, down from $10.9 million in FY 2013. 

The majority of the remaining unspent HAVA Section 102 payments made to the States in FY 

2003 and FY 2004 were returned to EAC in FY 2014. These funds will be disbursed as HAVA 

Section 251 Requirements Payments. 

Obligations Incurred decreased from $8.1 million in the restated FY 2013 to $6.5 million in FY 

2014 primarily as a result of the disbursement of FYs 2008-2011 Requirements Payments and 

the reduction in the annual appropriation. Unobligated Balance – Apportioned increased from 

$3.3 million in the restated FY 2013 to $4.2 million in FY 2014. 

Financial Position 

Assets 

EAC had $25.9 million in total assets (Fund Balance with Treasury, Advances and Prepayments, 

and Other Assets) as of September 30, 2014, down from $29.3 million in restated FY 2013. This 

decrease is largely the result of disbursements of Requirements Payments from the FYs 2008-

2011 awards. 

Liabilities 

EAC had total liabilities (accounts payables, accrued payroll and benefits, and unfunded leave) 

of $6.5 million as of September 30, 2013 and $3.5 million September 30, 2014.

Net Position 

Net position (Unexpended Appropriations and Cumulative Results of Operations) decreased in 

FY 2014 to $22.3 million from $22.8 million in FY 2013. Unexpended Appropriations 

decreased primarily due to expenditure of Requirements Payments. 

Results of Operations 

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

programs: Communications and Clearinghouse; Fund and Oversee; Study, Guide, Assist; and 

Testing and Certification. Costs specifically identified with each of these programs such as 

assigned personnel costs and specific program contract costs are allocated to the program 

directly. The Fund and Oversee program reports the expenditures for the Requirements 
19

Payments and the other EAC grants. In years in which EAC received significant appropriation 

for these HAVA funds, this program, Fund and Oversee, typically exceeded the other programs 

in overall costs. Other general agency overhead costs such as rent, human resource costs and 

financial management costs are allocated on a per employee basis. This 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. 

Total Net Cost of Operations (expenses in the salaries and expenses, and grant appropriations) 

for EAC was $7.9 million for Fiscal Year 2014. 

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.C. 3515(b). While the 

statements have been prepared from the books and records of the entity 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, which are prepared 

from the same books and records. 

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

Government, a sovereign entity. 

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: 

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 operations 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 qualified assurance that internal control over financial reporting to 

ensure 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 
20

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

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

Laws that help 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 the internal control (FMFIA Section 2) and financial management systems 

(FMFIA Section 4) that protect the integrity of Federal programs. Since FY 2009, EAC has 

incorporated the results of self-assessments of financial management internal controls to further 

demonstrate evaluation of internal controls. 

A material weakness was identified by management beginning in FY 2008 concerning EAC’s 

lack of effective written policies and procedures. EAC finalized records management procedures 

in FY 2014. EAC plans on adopting Communications and Clearinghouse Policy and National 

Voter Registration Act revised rules once a quorum is in place. 

EAC is working with the new financial services provider to ensure internal controls over 

financial reporting are strong. 

Entity-Wide Security Program 

EAC recognizes that effective security management is critical to EAC's mission. The ability to 

ensure confidentiality, integrity, and availability of its information assets is essential to 

minimizing risks of inadvertent or deliberate misuse, fraud or destruction. 

The FY 2014 Federal Information Security Management Act (FISMA) evaluation report found 

that EAC was in substantial compliance with FISMA requirements. Specifically, it was noted 

that EAC had established sufficient policies and procedures relating to its IT security program to 

address identified risks; implemented actions to address prior concerns relating to Privacy Act 

requirements; established a continuous monitoring program that substantially addressed all NIST 

requirements (using Asset management and IT service desk utilities); provided annual security 

awareness training and specialized training to its IT specialists; developed and tested a 

contingency plan; and had established required access controls sufficient to meet identified risks. 

The summary of EAC’s 2014 FISMA audit shows that EAC was in substantial compliance with 

FISMA requirements, OMB policy and guidelines, and applicable NIST standards and guidelines 

for the security control areas evaluated. EAC had developed an agency-wide IT security program 

based upon assessed risk. The FISMA audit concluded that the security program in place 

provided reasonable assurance that the agency’s information and information systems are 

appropriately protected. 
21

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. As of 

September 30, 2014, EAC has two open findings to resolve. EAC also considers and responds to 

recommendations from audits and reviews conducted by the Government Accountability Office. 

Management Challenges Identified by the Inspector General

EAC’s Inspector General reported on two categories of management challenges in October 2014: 

performance management and accountability, and records management. The former consists of 

pending Communications and Clearinghouse policy and procedures which will be presented to 

EAC’s recent quorum of commissioners for adoption. Regarding records management, EAC 

expects to submit records retention schedules for the offices of Communications; Research, 

Policy, and Programs (RPP); and Testing and Certification during FY 2015.

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 Fiscal Year 2014 financial statement audit report, in which the agency was given an 

unmodified or “clean” audit opinion, identified a material weakness in internal control over 

financial reporting. 

Federal Information Security Management Act 

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

2014. 

Inspector General Act Amendments of 1988 

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

HAVA grants and transmits single audit reports that present findings on HAVA funds to EAC. 

The principal recipients of HAVA grant funds are State governments. 
22

Links to documents:

FY 2014 Agency Financial Report, 

http://www.eac.gov/assets/1/Documents/Final%20AFR%2011.13.14.pdf

FY 2014 Annual Performance Report, 

http://www.eac.gov/assets/1/Documents/APR%20FY%2014%20January%2029%202015%20FI

NAL.pdf

FY 2016 Congressional Budget Justification,

http://www.eac.gov/assets/1/Documents/FY%202016%20CBJ%20Jan%2029%202015%20FIN

AL.pdf