U.S. Election Assistance Commission

Agency Financial Report 

WWW.EAC.GOV
FY 2022 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 format 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) 2022 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. 

2 U.S. ELECTION ASSISTANCE COMMISSION
U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

3

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.” Throughout FY 2022, the EAC recognized the 

advancements made in elections and within the agency itself since this landmark legislation was passed 20 years ago.

The Help America Vote Act (HAVA) 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); the establishment of a national voting system certification 

program; the administration of HAVA grants; and the administration of the National Voter Registration form. The unique 

mission of the EAC makes it the only federal agency solely focused on election administration. 

In FY 2022, the EAC undertook numerous programs to advance the agency’s mission and meet goals set forth in the strategic 

plan. The EAC presents summarized performance data in this report and will provide more detailed data in conjunction with 

the FY 2022 Congressional Budget Justification.

I would like to highlight some of the advances of the agency’s work.

• The EAC administers and manages the only national standard-setting program to build, test, and certify voting systems. As 

part of this work in FY 2022, the EAC continued the implementation process of the Voluntary Voting System Guidelines 

(VVSG) 2.0, including the approval of the Lifecycle Policy, working toward establishing an end-to-end cryptographic 

protocol evaluation plan, and advancing the accreditation process for Voting System Test Labs. These are critical steps for 

new voting systems to be manufactured and tested to these standards and implemented in polling places around 

the country. 

• HAVA tasked the EAC with serving as a clearinghouse of election administration best practices. Through this role, the EAC 

provides resources for election officials and the public on pressing issues that impact their jurisdictions. In FY 2022, the 

EAC expanded the Clearinghouse team, established in late FY 2021, and produced numerous resources to help election 

officials implement best practices on election official security, election night reporting, the canvass, accessibility practices 

to serve voters with disabilities and language minority voters, and numerous other issues. The agency also utilized FY 2022 

funding to expand into innovative research and training, including a partnership with the University of Rhode Island to 

simulate thousands of polling place scenarios to identify best practices. 

• An important function of the EAC is the administration of federal HAVA grants. The EAC dispersed and administered $75 

million in HAVA grants in FY 2022, helping to provide direct assistance to election officials as they sought to administer 

free, fair, and accessible elections. The Grants team also implemented GrantSolutions. The program will allow the Grants 

Division to more rapidly respond to Congressional inquiries on funding, reduce grantee time spent on administrative 

activities, as well as increase transparency, accountability, and oversight for financial assistance funding.

• The Cyber Access and Security Program (CAS) advanced the agency’s internal security posture by establishing plans to 

move IT assets toward a zero-trust architecture. In service of our stakeholders, CAS worked to complete the first phase of 

an online election official portal that will be an innovative tool for the agency and election administrators, allowing them to 

share best practices and network across jurisdictions when it is launched in FY 2023.
FY 2022 AGENCY FINANCIAL REPORT

The EAC is committed to serving as good stewards of the funding that we receive. As we look to build the programming and 

operations of the agency, we are mindful of centering the core functions of our mission and the critical national security role 

that the EAC plays within the nation’s elections infrastructure. The agency is focused on providing resources and support to 

our stakeholders based on their evolving concerns and needs. As the EAC’s Office of the Inspector General notes, the EAC 

faces management challenges stemming from continued underfunding and statutory limitations; but as this report will show, its 

staff has fulfilled the agency’s mission despite those challenges. 

While these highlights paint a vivid picture of the agency’s work to advance our mission and operations, I hope the full range 

of programmatic accomplishments in FY 2022, as laid out in this report, make clear that the EAC is working continuously to 

provide high quality services to our stakeholders and the American public despite our small size. 

We thank you for your interest in the EAC’s mission and activities and are available to provide additional information at 

your request.

Sincerely,

Thomas Hicks 

Chairman 

United States Election Assistance Commission

 ensuring the effectiveness and efficiency of 

nsuring the reliability of information associated 

s strategic plan, and on self-assessments. With 

o ensure the reliability of financial reporting, the 

ntrols over financial reporting conducted by its 

 Inspector General, and on agency risk assessments 

ces, financial management functions (accounting, 

t), and administrative offices.

nce with laws and regulations, the EAC relied upon 

uditors and the Inspector General.

eaknesses or significant deficiencies in internal 

 Further, the auditors found no instances of 

f assurance that internal control and financial 

he Federal Managers’ Financial Integrity Act.

Thomas Hicks

Chairman

U.S. Election Assistance Commission

4 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

Table Of Contents

SECTION I - Management Discussion and Analysis Page

I.A. Background, Vision, Mission, and Organizational Structure ........................................................................................... 7

Funding ................................................................................................................................................................................10 

Organization by Program.................................................................................................................................................... 11

Organization Chart.............................................................................................................................................................14

I.B. Performance Goals, Objectives, and Results .................................................................................................................. 15

How The EAC Assesses Performance .............................................................................................................................. 15

Accomplishments by Goal ................................................................................................................................................. 15

FY 2022 Performance Summary......................................................................................................................................29

Portfolio Analysis................................................................................................................................................................ 31 

I.C. Financial Results .................................................................................................................................................................32

Budgetary Resources..........................................................................................................................................................32

Financial Position ................................................................................................................................................................32

Results of Operations.........................................................................................................................................................33

Limitations of the Financial Statements...........................................................................................................................33

I.D. Analysis of Controls, Management Systems, and Legal Compliance.......................................................................... 34

Internal Control Environment.......................................................................................................................................... 34

Federal Manager’s Financial Integrity Act...................................................................................................................... 34

Entity-Wide Security Program......................................................................................................................................... 34

Federal Information Security Management Act .............................................................................................................35

Audit Follow-Up..................................................................................................................................................................35

Federal Financial Management Improvement Act..........................................................................................................35

Accountability of Tax Dollars Act of 2002......................................................................................................................35

Inspector General Act Amendments of 1988 .................................................................................................................35

Fraud Reduction Report ....................................................................................................................................................35

Grant Programs...................................................................................................................................................................39

Payment Integrity Information Act Reporting................................................................................................................39

Annual Assurance Statement on Internal Control.........................................................................................................40

SECTION II – Financial Section....................................................................................................................... 41

II.A. Inspector General’s Assessment ..................................................................................................................................... 42

II.B. Independent Auditor’s Report......................................................................................................................................... 45

SECTION III - Other Accompanying Information......................................................................................... 84

III.A. Summary of Financial Statement Audit and Management Assurances.................................................................... 85

III.B. Major Management and Performance Challenges Facing the EAC.......................................................................... 86

5 U.S. ELECTION ASSISTANCE COMMISSION
Section 1

Management 

Discussion and Analysis 
FY 2022 AGENCY FINANCIAL REPORT

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 tool 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 and 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. The passage of the EAC’s 2018-2022 Strategic Plan framed the mission and vision set out in the agency’s 

chartering legislation. The following statements were reaffirmed with the approval of the 2022-2027 Strategic Plan. 

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. A fourth discretionary advisory board, the Local Leadership 

Council, was established in 2021 to provide additional guidance from local election administrators. Currently, there are four 

Commissioners. The EAC’s statutory mission consists of: 

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

• accrediting voting system testing laboratories and certifying voting systems; 

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

• serving as a system of information on election administration, including tools and best practices;

• maintaining the National Mail Voter Registration Form, developed per the National Voter Registration Act (NVRA) 

of 1993;

• promoting accessibility for voters with disabilities;

• providing grantees with technical assistance on use of payments and grant funds; and 

• auditing the use of HAVA funds.

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.

7 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

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 FY 2003 and FY 2004, 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 FY 2003, 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 

FY 2004 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 FY 2004, EAC also appointed a statutorily required General Counsel. During FY 2005, 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 FY 2007, Congress recognized the agency’s expanding responsibilities and lifted the full-time equivalent (FTE) 

staffing ceiling of 24. As of the end of FY 2021, the EAC had 46 FTE staff. 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 post-election verification. The EAC also tracks and provides technical assistance on the Section 101 funds to improve 

the administration of federal elections, 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 FY 2018. In FY 2018 and FY 2020, 

Congress appropriated $380 million and $425 million in formula grants to improve federal elections. Congress appropriated an 

additional $75 million in election security formula grants in FY 2022. In FY 2020, 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 FY 2015, the Senate confirmed three Commissioners appointed by the President. In FY 2018, there were two 

Commissioner vacancies.

8 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

In FY 2019, the Senate confirmed two Commissioners appointed by the President. The EAC currently has a full quorum of 

Commissioners. 

COVID-19 Activity

Beginning in March 2020, the EAC conducted all operations and activities remotely in response to the pandemic. Remote 

work continued due to the build out of a new Washington, DC based headquarters. Agency staff worked throughout FY 

2022 to prepare the EAC’s new office space for the eventual return to hybrid in-person operations. Agency management is 

currently drafting a return-to-work plan and anticipates the occupation of the DC headquarters in early FY 2023.  

 The EAC has continued to capitalize on virtual opportunities to serve election officials. Divisions have worked to expand 

resources available on the EAC’s website and have continued to conduct virtual annual meetings, public hearings, interviews 

with election officials and stakeholders, and trainings. In FY 2022, the agency continues reporting for CARES grants and 

overseeing the return of the unused CARES grants from states that are sent to Treasury. 

COVID-19 Activity Funded by DEF Code L, M, N, O, P, U, or V FY 2022 FY 2021

Budgetary Resources: Unobligated (and unexpired) Balance 

Carried Forward from PY

0 0

 New Budget Authority (+) 0 0

 Rescissions (-)/Other Changes (+/-) to Budgetary

 Resources

0 0

 Budgetary Resources Obligated (-) 0 0

Budgetary Resources: Ending Unobligated (and unexpired) 

Balance to be Carried Forward

0 0

Outlays, Net (Total) 0 0

9 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

Funding

EAC Appropriation History Fiscal Years 2003 – 2022

(in thousands)

Fiscal Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 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 75,000 880,000

Subtotal, Election 

Reform 833,000 1,491,150 115,000 106,000 75,000 380,000 425,000 75,000 3,500,150

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 15,500 20,000 201,618

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 1,500 42,438

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 17,000 20,0003

249.506

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 17,000 20,000 4,734,656

1Carried forward to FY 2005.

2

Includes $481,092 transferred from the Federal Election Commission

3Starting FY 2022, the annual NIST transfer shifted to an Interagency Agreement. 

10 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 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 the EAC’s organizational chart.

Clearinghouse

The Clearinghouse Division includes teams devoted to subject matter expertise, communications, and research. Collectively, 

the Clearinghouse Division:

• prepares and implements programs and resources for election officials and voters;

• researches, collects, and analyzes election data and presents findings in reports, infographics, toolkits, best practices, and 

white papers;

• leads an internal accessibility working group with EAC staff from various divisions in the agency;

• ensures 508 Compliance of all EAC materials; and

• recommends action to ensure coordination and integration of accessibility related program activities of each division 

including meetings and activities of EAC advisory boards.

Subject Matter Experts

The Subject Matter Experts within the Clearinghouse Division:

• utilize years of experience running elections or working on focused elections work in areas including accessibility and 

language access to provide subject matter expert feedback to EAC staff across organizational lines, disciplines, and 

functions;

• work independently and with expert contractors to develop innovative tools for use by election officials in modernizing and 

streamlining election administration including toolkits, reports, checklists, and guidance materials;

• support Commissioners in the management and function of FACA Boards; and

• represent the EAC at conferences with key stakeholders across the country to improve the reach of EAC materials in the 

elections community and to gather key information on emerging trends which require agency action. 

Communications

The Communication team within the Clearinghouse 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; 

• operates the 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; 

• responds to Congressional inquiries; and

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

11 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

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

systems and election administration, informational videos, research, data, and program-related content. It also features 

information from public meetings, hearings, summits, and roundtables. 

Research

The Research team within the Clearinghouse Division:

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

American Samoa, Guam, Puerto Rico, the Northern Mariana Islands and the Virgin Islands. 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 

voter accessibility, 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;”

• manages the translation of the National Mail Voter Registration Form into languages other than English; and

• conducts complex analyses of election administration data in order to ensure factual, evidence-based information is available 

to voters, election officials and the general public.

Finance

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;

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

• is responsible for oversight of funds and coordinating with the IG and Treasury on all required annual audits.

12 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

Grants

The Grants Division:

• issues HAVA grant awards;

• provides technical assistance and training to the states on the administration and use of federal funds;

• oversees and monitors all state grant activities;

• monitors 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 grants;

• 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

• prepares grant expenditure reports for Congress and OMB, and closes out grants when all revenue is expended, or the grant 

is expired.

Voting System Testing and Certification

Under the Help America Vote Act (HAVA), 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’s (NIST) and the National Voluntary Lab Accreditation Program (NVLAP) 

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; 

• 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. 

13 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

Organizational Chart

This organizational chart is currently operational but is pending a final vote by Commissioners.

14 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 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 new strategic plans 

in 2018 and 2022. The new Strategic Plan covers 2022-2027. For the purposes of this report, the EAC will reference the 

2018 Strategic Plan as the programming during FY 2022 was developed and initially executed under the previous Strategic 

Plan. Following OMB-136, the performance goals and results align with the Statement of Net Cost.

How The 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: Clearinghouse 

The Clearinghouse Division was formed in FY 2021 to provide subject matter expertise to support the agency’s mission of 

providing best practices and guidance to EAC stakeholders including election officials at the state and local levels. Consisting of 

former election officials and experts on election law, accessibility, and design, the Clearinghouse Division has led the creation 

of timely guidance documents to address pressing issues in election administration including accessibility, audits, election 

security, in-person voting, language access, post-election canvass and certification activities, and communication. Following an 

agency reorganization, the Subject Matter Experts, Research, and Communications teams are all housed within the broader 

Clearinghouse Division.

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.

FY 2022 Accomplishments

The EAC is required by HAVA to establish best practices for election administration. While all divisions of the EAC work to 

fulfill the agency’s mission, additional funding in FY 2022 allowed the EAC to expand its dedicated Clearinghouse Division 

in furtherance of HAVA’s clearinghouse mandate. This division brings to the agency former election officials and experts on 

election law, accessibility, and design with over 30 years of election experience to assist in creating and distributing EAC 

products to improve the administration of American elections. 

The Clearinghouse Division has led on the production, updates, and distribution of several timely and informative products for 

election officials. 

15 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

The escalation of threats to election officials and election workers is of great concern to election officials and the EAC. In late 

2021, the EAC launched a dedicated webpage for security-related concerns: Security Resources for Election Officials. This 

serves as a reference for election workers who may be facing personal threats in the workplace, including a Personal Security 

for Election Officials Checklist, Guidance for Removing PII from internet searches, and an Incident Response Checklist. 

We regularly update this comprehensive resource to include information and best practices specific to the physical security of 

election and poll workers, information on submitting reports to law enforcement, helpful toolkits, and the most recent updates 

and resources from our federal partners. 

Voters look to election officials for trusted information about election results and are often unfamiliar with the mechanics 

of election administration. How election officials display and communicate post-election activities can play a key role in 

facilitating public confidence in election outcomes. As public confidence in elections waned due to mis- and dis-information, 

the EAC dedicated resources to developing important guidance for the American public and election officials to combat 

this developing threat. This year, the EAC launched a dedicated webpage for election officials and voters with post-election 

resources including Checklist for Securing Election Night Results Reporting, Best Practices: Election Results Reporting,

Guide to the Canvass, Guide to Election Certification, Election Audits Across the United States, and Communicating 

Election and Post-Election Processes Toolkit. Many of these tools are provided in formats that allow election offices to 

customize them with URLs, logos, and information specific to their states and jurisdictions. Through the development of these 

tools, the agency hopes to assist election officials in educating the public on the thorough and transparent process that leads to 

official election results. 

The security of voting systems is essential to a trustworthy election. The EAC published several new resources, guides, and 

best practices to help election officials secure election systems and to help the public better understand the types of security 

measures used to secure election technology including Voting System Security Measures, Best Practices for Election 

Technology, Guide to Geo-Enabled Elections, and the Election Technology Security Icon Library which is an interactive tool 

that displays election security measures organized by equipment type that can be found on the EAC’s website.

Through the addition of an accessibility expert, the agency is working to ensure that all EAC best practices and resources 

address the unique challenges of voters with disabilities and voters with language access needs. This year the EAC released 

Best Practices for Accessible In-Person Voting, Best Practices for Accessibility for Voting By Mail, and Native American 

and Disability Access as companions to the EAC Best Practices: Accessible Voter Registration. These resources addressed 

the unique hurdles that voters with disabilities often face throughout the voting process and highlighted actionable steps that 

election officials can take to remove these barriers.

Furthering the EAC’s dedication to promoting access for all voters, the EAC worked with a team of experienced researchers 

from Rutgers University to study how to better communicate with voters with disabilities, regardless of access to the internet. 

The study, “Disability and the Voting Process, and the Digital Divide,” was released to the public in July 2022. The results 

of the study illuminate the longstanding and critical consequences of the digital divide between people with and without 

disabilities. Election officials can use the information in the study to help bridge the gap and ensure citizens with disabilities are 

able to obtain the information they need to fully participate in elections. 

In December 2021, the Census announced 68 new jurisdictions that were required to provide language assistance under 

Section 203 of the Voting Rights Act (VRA). To help election officials prepare, develop and improve language access 

programs, the EAC revised its webpage dedicated to language access resources and published several new Clearinghouse 

resources including Best Practices for Unwritten Languages, Guide to Language Access and Accessibility, and Language 

Access Program Checklist. In addition, the agency provided translations of the National Mail Voter Registration Form, the 

16 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

Glossary of Election Terminology of nearly 1,300 terms and phrases used in elections, and Voting 101 Guides in 21 languages. 

The EAC also compiled, designed, and published the first of its kind interactive map of every jurisdiction required to provide 

language assistance, that jurisdictions can use for networking when improving their language access programs. 

The Clearinghouse Division revised and published the Quick Start Guides series, which includes 26 guides that summarize and 

highlight election administration information in the United States and worked with the University of Rhode Island to produce 

a simulation video series to help election officials to make decisions when addressing challenges in the voting experience. In 

addition, the Clearinghouse Division published Voting Access for Native Americans Case Studies and Best Practices which 

provides detailed background information, case studies, and best practices for providing voting information and services to 

these diverse communities. These resources are designed to be practical and applicable to jurisdictions regardless of their size 

and resources. 

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 nonpartisan information about the administration 

of federal elections.

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.

FY 2022 Accomplishments 

Throughout FY 2022, the communications team promoted the work of the EAC, new materials and research, and efforts to 

better serve the needs of elections officials. 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.

Communications, Events, and Outreach 

Primaries started in March 2022 and continued through September. Throughout the year, the EAC worked to provide timely 

materials for election officials to assist with their immediate needs and for the general election and elections to come. As a 

trusted source of information, the EAC continued to update and improve its website with voting information and additional 

resources resulting in 2.1 million users on the website, with over 3.2 million page views. The EAC grew its social media 

community resulting in 12,800 Twitter followers, 5,261 Facebook likes, 919 Instagram followers, and 1,577 LinkedIn follows. 

The EAC continued to host hearings, Board meetings, and forums virtually but hosted its first in-person event since February 

2020 on September 1, 2022. The EAC’s YouTube page is a library of video resources for election officials on election 

administration topics but also features training and information on grants and the EAVS. This year the EAC posted 59 videos 

and virtual events resulting in almost 6,000 views on the EAC’s YouTube channel alone. The following provides additional detail 

about some of these efforts. 

17 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

The EAC’s annual advisory board meetings for the Standards Board, Board of Advisors, TGDC, and Local Leadership Council 

were all held virtually throughout FY 2022 as mandated by HAVA and the various boards charters. These meetings were livestreamed, and recordings are available on the EAC’s YouTube channel.

Throughout FY 2022, the EAC worked on various steps toward implementation of the VVSG 2.0. During a virtual public 

meeting on April 5, the four EAC Commissioners unanimously approved the VVSG Lifecycle Policy as a critical part of this 

process. The lifecycle policy creates a transparent and predictable path for future updates to the VVSG and brings a new 

maturity to the process. This is a significant step in the implementation of the VVSG 2.0 and will let the standards evolve with 

the needs of election officials and future voting system technologies. 

The EAC also held its first in-person event in over two years with the “HAVA at 20: Building Trust in Elections” event hosted 

on September 1, in partnership with the Pepperdine University School of Public Policy. The event highlighted some of the 

key election issues in advance of the 2022 midterm election and detailed the state of elections in the 20 years since the 

passage of HAVA, a watershed bipartisan piece of legislation that instituted key improvements to voting systems and election 

administration and established the EAC. This event was part of the EAC’s commemoration of the 20-year anniversary of the 

signing of HAVA, and the 25th year of the Pepperdine School of Public Policy.

The event consisted of four panels with state and local election officials, representatives from the federal government and 

other stakeholders participating in the discussions. Topics included public confidence in elections, security and technology 

in elections, current issues facing election administrations and election funding, and looking ahead to the next 20 years of 

elections under HAVA. Almost 100 people attended the event in person while many others viewed the live stream. The EAC 

published a series of blog posts that highlighted the main takeaways from the panelists’ discussions.

In addition to regular public meetings, the EAC held several events expanding on new resources and agency-commissioned 

research. Public events, including virtual hearings and roundtable discussions, featured state and local election officials, federal 

partners, researchers, and subject matter experts. The EAC hosted two roundtable discussions: “Language Access Roundtable,” 

and “Disability, the Voting Process, and the Digital Divide.”

The EAC Commissioners recorded multiple series of interviews with election officials, partners, and subject matter experts. 

The result is an extensive library of 41 videos on best practices and lessons learned for election administration. 

The video series includes:

• Hispanic Heritage Month

• Cybersecurity Awareness Month

• 2020 Lessons Learned

• Native American Heritage Month

• Election Official Security

• Elections, Political Participation, and Black History Month

• Women in Elections

• Paper Supply Chain Challenges and Mitigation Strategies for Election Officials

• A Conversation about World War II Japanese-American Citizen Voting Rights

18 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

The video, “Elections, Political Participation, and Black History Month,” featured a discussion and remarks from Assistant 

Attorney General Kristen Clarke from the U.S. Department of Justice, Commissioner Shana Broussard from the Federal 

Election Commission, Commissioner Debo Adegbile from the U.S. Commission on Civil Rights and Partner at WilmerHale, 

and Professor Spencer Overton from The George Washington University School of Law with EAC Commissioner 

Thomas Hicks.

Other videos included training for grants management and simulations on polling place consolidation. 

National Poll Worker Recruitment Day and Help America Vote Day

During the 2020 elections, officials across the country reported critical 

shortages of poll workers amid the COVID-19 pandemic. In response, the EAC 

created National Poll Worker Recruitment Day as a day of action to encourage 

more people to sign up to become election workers. The need for poll workers 

continued in 2022, and, based on feedback from election officials, the EAC held 

the second National Poll Worker Recruitment Day on January 15, 2022. As in 

2020, the day was used by election officials and organizations to raise awareness 

about the benefits and importance of poll working and inspired more Americans 

to sign up. Leading up to January 15, the EAC worked to update the lookup tool 

hosted on HelpAmericaVote.gov with information about becoming a poll worker 

in specific jurisdictions including hours, requirements, pay, and information on 

how to apply. The EAC developed graphics, a communications toolkit, and online 

resources to help election officials and others take part in the effort. 

After the success of National Poll Worker Recruitment Day in January, the EAC received feedback that election officials 

were still in need of help with recruitment efforts leading into the November election. In response, and in recognition of the 

20th anniversary of the Help America Vote Act, the EAC designated August 16 as Help America Vote Day. This second day of 

action focused on poll worker recruitment and encouraged jurisdictions without a need for poll workers to use the day for 

voter education. 

Both days of action garnered national attention and highlighted the need for poll workers across the United States. EAC 

Commissioners responded to press requests throughout the year to discuss the ongoing need as well as strategies to help with 

recruitment. The days of action once again garnered bipartisan support with over 40 states represented by their state election 

offices or local jurisdictions participating along with advocacy groups, members of Congress, celebrities, and corporations. 

The toolkits and graphics are hosted on the EAC’s website as customizable resources for election officials as they continue 

recruitment efforts. 

Media Coverage & Engagement 

The EAC worked to be proactive with press outreach as well as responding to requests and ensuring reporters had 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 Testing and Certification program, Election Administration and Voting Survey data and 

other EAC research. In FY 2022, the communications team distributed 28 press releases and advisories, and generated over 

8,050 press mentions in print and broadcast. 

19 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

Outreach to Election Officials

The EAC continued to distribute the monthly newsletter which began 

in September 2020. Along with monthly updates to the distribution 

list made up of 4,400 state and local election officials, board members, 

stakeholders, and members of the public, the EAC also alerts readers 

about important events and resources. The Communications team 

is continually working to increase readership and usability of the 

newsletter to ensure it remains an effective communication tool. 

Clearinghouse Awards

In April, the EAC announced the winners of the 2021 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 further the EAC’s responsibilities under HAVA 

to serve as a clearinghouse for election administration information. 

Twenty jurisdictions were announced as winners and 14 jurisdictions were recognized with Honorable Mention awards. 

In its fifth year, the award categories recognize innovation in election administration, improving voting accessibility for voters 

with disabilities, best practices in recruiting, training and retaining election workers, innovation in election cybersecurity and 

technology, and creative and original “I Voted” sticker design.

 This year, the EAC Commissioners announced two new award categories honoring innovative programming developed by 

election official associations and successful Help America Vote Act (HAVA) grant initiatives. 2022 marks the 20th anniversary 

of the signing of HAVA, and the Commissioners hope to highlight the spirit of this landmark bipartisan legislation by 

recognizing innovative uses of HAVA funds. The prestigious new award will also help jurisdictions utilize these best practices to 

enhance future efforts. 

Federal Advisory Committee Act (FACA) Activities

There are three HAVA-mandated federal advisory committees that assist the EAC in completing its mission: the Standards 

Board, the Board of Advisors, and the Technical Guidelines Development Committee (TGDC). The charters for these boards 

were renewed on April 13, 2021. In June 2021, the EAC established the fourth advisory committee, the Local Leadership 

Council, which is comprised of 100 local election officials who are current or former officials in their state’s professional local 

election official association. All four EAC advisory boards are subject to the Federal Advisory Committee Act (FACA). 

The EAC’s three statutory FACA Boards each held one annual meeting in FY22 in addition to numerous executive board and 

subcommittee meetings. The annual meetings of the FACA boards included agenda items such as the election of officers, 

the creation of subcommittees, discussing important updates to VVSG and EAC mission activities, and providing advice to 

the EAC pursuant to their respective charters. The inaugural meeting of the LLC also took place in FY 2022, and the EAC 

engaged directly with the LLC membership throughout the year to gain valuable insight on election administration issues. 

20 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

The EAC Commissioners each serve as a Designated Federal Officer (DFO) of the FACA Boards, and an EAC staff member 

serves as the Alternate Designated Federal Officer (ADFO) for each Board. The General Counsel serves as the Committee 

Management Officer (CMO) to oversee the administration of the requirements of FACA. Together, the DFOs, ADFOs, 

and CMO ensure the boards are compliant with FACA and other applicable laws and regulations, call, attend, and adjourn 

meetings, approve agendas, and conduct other important work to facilitate the Board’s activities. The Office of the General 

Counsel, Clearinghouse, OCIO, and Administration Divisions provide essential programmatic and technical assistance in 

hosting Board meetings. The EAC looks forward to continuing its important work with the Standards Board, Board of Advisors, 

the TGDC, and the LLC in FY23.

Freedom of Information Act (FOIA) Activity

All FOIA requests are received and processed by the EAC Office of General Counsel. The Office of General Counsel is 

currently comprised of two full-time attorneys who serve as the Chief FOIA Officer and FOIA Public Liaison. The Office 

of General Counsel received 194 FOIA requests and completed 72 FOIA requests during FY 2022. The Office of General 

Counsel has also maintained the EAC’s online FOIA Reading Room to ensure frequently requested documents and 

information is easily available to the public. Maintenance of the FOIA Reading Room included six new proactive disclosures 

during FY 2022 to better inform the public on EAC operations.

Program Area: Finance 

The EAC Finance Division is responsible for all matters related to agency budget formulation, execution, and oversight. The 

Finance Division coordinates with all necessary partners including the US Department of Treasury and Office of Management 

and Budget (OMB).

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.

FY 2022 Accomplishments

In FY 2022, the EAC Finance Division successfully executed its highest operating budget since 2010, leaving less than one 

percent unobligated by year end, an obligation rate of 99.14% according to Treasury’s financial system. 

Additionally, in the spring of FY 2022, the Office of Management and Budget submitted to Congress its Fiscal Year 2023 

Budget for the EAC which came in a $280.1 million, including $250 million in Election Security Grants, the largest amount 

since the first President’s Budget for the Agency in 2004. The Finance Division continues to coordinate with all appropriate 

stakeholders on proper budget execution and general funds administration for the agency.

Program Area: Grants

The Office of Grants Management (Grants Office) 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 

21 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

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:

Strategic Goal 2: Encourage improvements to election administration through the development and distribution of resources 

that assist election officials in modernizing American elections.

Strategic Goal 3: Create operational excellence throughout agency management and programming.

FY 2022 Accomplishments

HAVA Election Security Funding

Congress authorized HAVA Election Security funds under Title I Section 101 of the Help America Vote Act (HAVA). The 

HAVA Election Security funds appropriated in 2018, 2020, and 2022 totaled $880 million, $380 million in 2018, $425 

million in 2020, and $75 million in 2022. In FY 2022, the EAC awarded the latest appropriation of grants to states to improve 

the administration of federal elections, including to enhance technology and make election security improvements. The grants 

to 56 states and territories, and the District of Columbia total $874,067,280. In FY 2022, the grants office provided technical 

assistance to states as they used the funding for improving the administration of federal elections. Multiple training events were 

held to support the twice-a-year reporting requirement. 

HAVA CARES Funding

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) included $400 million in 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 56 states and U.S. territories, 

and the District of Columbia, provided additional resources to protect the 2020 elections from the effects of the novel 

coronavirus’s effects. The grants totaled $397,205,287. Some states requested only the amount of funds they were sure they 

could match at the 20 percent required state share level. 

In FY 2022, the EAC continued the process with individual grantees to close out grants for which activities had concluded and 

financials were reconciled. The EAC closed 19 CARES grants in FY 2022 bringing the total closed to 45. Many states spent 

all their funding, while some states have returned federal funds including interest earned on those funds. The federal funds 

returned in FY 2022 totaled $20,555,358.

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 FY 2022, the grants office monitored Section 251 Requirements Payment grants of $1,776,009,184 to 33 states. 

The EAC also closed one grant that was fully expended.

22 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

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. 

In FY 2022, the grants office monitored Section 101 grants in the amount of $158,254,010 to 19 states. EAC also closed five 

grants that were fully expended.

Agency Capacity Building 

The agency renewed its agreement to work with HHS for the negotiation of Indirect Cost Rate Agreement for its grantees 

in FY 2022. The agreement will not continue in FY 2023 due to capacity issues at HHS for this service. The agency will be 

preparing and training the Grants Management Specialists to respond to these requests in-house going forward.

The agency selected HHS’ GrantSolutions grants administration software as a service to improve and automate its grants 

administration functions so more time can be spent for strategic activities and technical support to grantees. Utilization of a 

grant system will reduce grantee time spent on administrative activities; freeing up staff time to execute and oversee grant 

activities. The GrantSolutions award management system will allow the EAC to standardize financial assistance management 

procedures and increase transparency, accountability, and oversight for financial assistance funding. With a grant system, 

staff can develop better technical assistance training for award management, best practices, audit readiness, and education 

on federal assistance grants administration. The EAC conducted a fit gap analysis with GrantSolutions in September 2021 to 

assess current business processes against system capabilities and options. The Grant Office worked on an accelerated timeline 

to onboard and manually migrate grants data to the system over the course of FY 2022. The EAC anticipates fully deploying 

the system in FY 2023 (November 1) ahead of the next annual report deadline of December 29, 2022.

Oversight and Monitoring

The EAC is mandated to monitor and provide oversight for all HAVA grants. The EAC continues to oversee the CARES grant 

expenditures and developed a process to identify funds remaining unspent to return to the U.S. Treasury after December 31, 

2020, and close out CARES grants that had completed activities and associated spending.

During FY 2022, staff reviewed Federal Financial Reports (FFRs) and Progress Reports submitted by the states for their 

HAVA 101 Election Improvement grants for activities to improve the administration of elections, 251 Requirements Payment 

funds, CARES grants and Election Security grants. Information from the FFRs as of September 30, 2021, was used to 

compile the annual grant expenditure report during FY 2022. The report is available on www.EAC.gov. 

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

close out audit findings.

Training and Technical Assistance 

EAC staff members provide technical assistance to the states as they plan and implement federal funds. During FY 2022, staff 

conducted remote technical assistance to states and developed tailored guidance around the use of HAVA funding for threats 

against election officials and countering mis- and dis-information.

23 U.S. ELECTION ASSISTANCE COMMISSION
FY 2022 AGENCY FINANCIAL REPORT

Specifically, EAC developed Frequently Asked Questions (FAQs), written guidance, and webinars to train grantees on the use 

of HAVA 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 reporting requirements and mechanism for the grantee 

progress and financial reports and coordinated 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 help 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.

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.

FY 2022 Accomplishments

Election Administration and Voting Survey

On a biennial basis, the EAC administers the EAVS, the most comprehensive survey on the administration of U.S. elections. 

The survey collects data on approximately 2.6 million data points from all 50 states, the District of Columbia, American 

Samoa, Guam, Puerto Rico, the Virgin Islands, and the Northern Mariana Islands. The EAVS dataset is usable by other 

federal agencies, election officials, academics, and 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.

 At the end of FY 2021 and beginning of FY 2022, the EAC initiated a needs assessment review by interviewing 27 states about 

their experiences completing the 2020 EAVS and gathered input from participants for implementation in 2022. Usability 

testing of the survey instruments also continued in preparation for 2022. Through this user-centered testing, EAVS and Policy 

Survey navigation was evaluated by real users under the observation of a trained researcher to improve user experience. EAC 

continues to work to improve data quality of these survey instruments. In November 2021, the EAC published 56 state-by-state 

EAVS data briefs and an online data interactive. Both products help make EAVS data accessible to a wide audience and provide 

summaries of state- and jurisdiction-level data.

24 U.S. ELECTION ASSISTANCE COMMISSION
25 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

The EAC accepted public comments for the 2022 EAVS in early 2022, with public comment periods ending on January 

28 and April 4. OMB approved the 2022 survey instruments on April 14. The EAC conducted usability testing of the 2022 

Policy Survey data collection template with 7 states in July 2022 and testing of the 2022 EAVS data collection templates 

with 5 states in September 2022. In July-August 2022, the EAC conducted pre-survey outreach calls to new state Points of 

Contact (POCs) from 10 states for the 2022 EAVS. In July 2022, the EAC updated “A Guide to the Election Administration 

and Voting Survey” for the 2022 EAVS. At the end of FY 2022, the EAC began work on the first EAVS Glossary that will 

contain more than 130 terms and phrases used in the 2022 EAVS and Policy Survey and is designed to assist election officials 

in understanding the survey questions to providing data that are accurate and comprehensive, and to establish data consistency 

across states and jurisdictions. Five states were contacted on their feedback on select terms. The EAVS Glossary will be 

released early FY 2023. 

The EAC reconstituted the Section A Working Group in FY 2022. The working group consisted of six state election officials, 

two local election officials, and two other elections experts. The group discussed potential question changes to be made to 

Section A of the 2024 EAVS. A report of their recommendations was published in July 2022 titled Planned Changes to Section 

A of the 2024 Election Administration and Voting Survey (EAVS).

 EAC research staff was able to respond to over 180 data and information requests from voters, election officials and 

researchers representing 36 states. Staff also conducted proactive analysis of EAVS data misuse in the news media, prepared 

fact-check briefs and developed presentations.

Conducting Original Research

In FY 2022, the EAC contracted with the MIT’s Election Data and Science Lab to conduct a study that will assess and 

recommend changes to the EAVS Survey instruments. EAC staff contributed memos alongside academic researchers in 

January 2022 at the Southern Political Science Association annual meeting. These memos recommended changes and 

improvements to each section of the EAVS and will be used in the drafting of the final report by MIT. The report will be 

delivered to the EAC in early FY 2023.

At the end of FY 2022, the EAC commissioned three HAVA studies to be completed by Auburn University. The studies will 

cover the following topics: HAVA Sec 241(b)(11): Federal and State Laws Governing the Eligibility of Persons to Vote; HAVA 

Sec 241(b)(13): Laws and Procedures used by Each State Concerning Recounts, What Constitutes a Vote, and Contesting 

Ballots; and HAVA Sec 241(b)(8): Methods of Recruiting, Training, and Improving the Performance of Poll Workers. All three 

studies are scheduled to be completed by the end of FY 2023. 

Serving Voters

 In FY 2022, the EAC processed 10 state-requested updates to the National Mail Voter Registration form instructions and 

accompanying language translations. The EAC began to process one additional state update at the end of the fiscal year. The 

EAC offers a Braille translation of the form’s content alongside 21 other language translations. This year, the EAC released 

new translations of the form, including Yup’ik, Navajo, and Apache languages, which marked the first dedicated expansion 

of theeffort to serve Native American Communities. In FY 2022, the EAC completed the OMB renewal process for the 

form. 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 and information on registering to vote – including 

the National Mail Voter Registration Form.
26 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 EAC-accredited voting system test laboratories (VSTL) comply with VVSG and EAC policies, and assisting 

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

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.

FY 2022 Accomplishments 

The EAC administers and manages the only national standard-setting program to test and certify voting systems. It is voluntary 

for states to use this program and its standards. Most, if not all, states use the program in some way. The program operates 

by creating and modifying the VVSG, accrediting 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 confirm that they are procuring high-quality, 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 use the testing program’s 

accredited labs to help with their certifications. 

The EAC Commissioners unanimously approved the VVSG 2.0 in February 2021. Once it is fully adopted, manufacturers 

may begin designing and building new voting equipment to comply with the new guidelines. The VVSG 2.0 includes significant 

improvements to accessibility, usability, and cybersecurity requirements. Various audit methods and software independent 

architectures are required to confirm the accuracy of the vote, which will serve to increase voter confidence.

In FY 2022, the Testing and Certification Division has continued to implement the new standard by working with NIST’s 

NVLAP on assessments of the voting system test laboratories (VSTLs) to expand their accreditation scope for VVSG 2.0. 

A VVSG Lifecycle Policy has been published that will establish a regular update process for the VVSG and procedures 

for deprecation of older versions of the standard. Testing and Certification is also in the process of working with NIST on 

establishing an end-to-end cryptographic protocol evaluation plan. 

In addition to the work on VVSG 2.0, the EAC’s Testing and Certification program tested and certified 6 voting systems and 

37 engineering change orders (ECOs). Currently there are 3 active voting system test campaigns.

The Testing and Certification Division is also working on developing a testing pilot program for election supporting technology. 

This initial pilot program will include standards for accessibility, usability, and security for electronic pollbooks. Draft 

requirements have been developed and circulated to stakeholders for feedback along with program processes and procedures. 

This program will be expanded in the future to other technologies such as voter registration databases and remote ballot 

delivery systems.
27 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 voting equipment, and the EAC’s Testing and 

Certification Division helps 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. 

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.

FY 2022 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 the FBI to produce relevant and timely products that complement other agency offerings. Examples of this include 

the publishing of guidance on hash validation, contributions to the EAC’s chain of custody best practices guidance, and the 

continued hosting of CISA’s Election Risk Management online tool.

In 2022, the program brought additional focus to the EAC’s internal security in response to Executive Order 14028, Improving 

the Nation’s Cybersecurity, by establishing plans to move our information technology assets toward a zero-trust architecture. 

The EAC fully onboarded with the CISA CDM program for automated reporting of vulnerability and remediation data.

The program also continued the build of a new online portal for election administrators to be able to share information 

and collaborate on topics relevant to voting administration. Phase 1 of this project was completed and included the basic 

infrastructure for the site such as user authentication, site structure, user support and ticketing system, data visualizations, and 

other building blocks.

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.
28 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Additional Information Regarding Agency Management and Operations

To strengthen the EAC’s ability to achieve its mission, the focus of FY 2022 has been carrying out the strategies outlined in 

the agency’s previous (2018-2022) and current Strategic Plan (2022-2027). The Administration Division’s support services 

— human resources, event planning, travel, space and facilities, and acquisition management — play an important role in this 

achievement and it is important that these services be efficient and effective. Over the past three years, internal customers’ 

satisfaction with mission support services has continued to improve year-to-year. The agency has also made progress on 

building operations to ensure compliance with all federal laws through programming and the addition of focused staff, including 

a newly established Compliance Officer. 

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. 

FY 2022 EAC Accomplishments

Administrative and HR policies and procedures are essential to running the day-to-day operations of the EAC. The fiscal year 

found the agency reviewing and revising its policies to ensure compliance with federal laws and regulations, to give guidance 

for decision-making and streamline internal processes. This review was a priority for the agency and has resulted in up-to-date 

policies and procedures and a review of potential expansions in policies to allow the agency to recruit and retain high performing 

employees. These policies will be reviewed and updated on a yearly basis moving forward.

In order to improve operations, the Administrative Team has engaged in cross-office discussions to ensure the EAC staff, 

regardless of division, have a basic understanding of finance and internal control procedures as it applies to their programs and 

special projects. The earlier an issue can be detected; the cheaper and faster corrective action can be taken. That is why strong 

preventative controls are so important in agency operations and discussions like this can be effective.

Despite the small size of the EAC, any federal agency must provide full administrative and human resources services to 

ensure compliance with federal regulations and to serve the agency’s work force. In FY 2022, the EAC undertook a review 

and revisioning of the Administration Division and services to assure they meet customer needs. A succession plan, along 

with cross-training of staff on administration support functions was implemented to ensure continuity. Additionally, the 

agency began the work on initialization of new HRIS system and platforms for the agency. This system will allow the agency to 

capitalize on technology to improve services, streamline processes, promote efficiency, and improve impact metrics to ensure 

that HR practices are meeting the EAC’s needs.

In FY 2022, the EAC hired a HR specialist and a Compliance Officer to serve and support EAC staff. These key positions play 

a significant role in creating value throughout the agency by understanding the financial impact of decisions, hiring and training 

qualified employees, ensuring compliance with rules and regulations, and improving business practices and processes.

For many years the EAC has worked to address the lack of gender and racial diversity in the election industry. Targeted 

recruitments increased diversity in applicant pools and minorities now hold key positions among staff. The EAC has also 

established a presence amongst historically Black and Hispanic learning institutions. While pleased with the efforts to date, 

there is more work to be done. The FY 2023 budget includes funds to hire civil rights staff. The agency continues to actively 

seek out opportunities to invest in and maintain a staff that reflects a skilled, diverse, and effective workforce.
29 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

FY 2022 Performance Summary

The following table presents key EAC FY 2022 program performance results data.

Performance Indicator Type of Indicator Outcome

Program Area: Communications and Clearinghouse

Regularly issue information on EAC activities. Output Distributed about 28 press releases.

Generated about 15,400 print and broadcast press mentions.

290 Facebook posts with over 293,000 impressions.

441 Tweets with about 2.4 million impressions.

Distributed monthly EAC newsletters to about 4,400 state 

and local election officials, stakeholders, press, and members 

of the public.

Developed graphics, communications toolkits, and social 

media campaign for National Poll Worker Recruitment Day 

and Help America Vote Day.

Produced 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, 2022. 

Produced best practices and resource materials 

to assist election officials.

Output Topics include:

• Polling Place Consolidation.

• 26 revised Quick Start Guides on election administration 

topics.

• Election Results, Canvass, and Certification.

• Communicating Election and Post-Election Processes.

• Accessible In-Person Voting and Voting by Mail.

• Native American Voters and Disability Access.

• Language Access Programs and Accessibility.

• Voting System Security Measures.

• Election Technology Security.

• Election Official Security.

• Incident Response and Personal Security for Election 

Officials Checklists.

• Voting 101. 

• Paper Supply Chain Risk Management.

• Geo-enabling Elections.
30 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Program Area: Grants Management

CARES Grant Oversight and Monitoring. Output Continuous monitoring of grant reporting and activities 

including closing out grants on a rolling basis. Closed 19 

CARES grants.

Election Security Grant Oversight and 

Monitoring.

Output Continuous monitoring of grant reporting and activities. 

Awarded FY 2022 Election Security funding.

Section 251 Requirements Payments Grant 

Oversight and Monitoring.

Output Continuous monitoring of grant reporting and activities.

Section 101 Grant Oversight and Monitoring. Output Continuous monitoring of grant reporting and activities.

Modernize and automate the administration of 

grants at EAC.

Output Completed process to identify fit and gaps in EAC grant 

administration business processes by mapping them to the 

Grants Management Module (GMM) in Grant Solutions. 

Performed manual data migration of grantee awards and 

reports. Completed 90% of onboarding in FY 2022.

Review Progress and Financial Reports and 

follow up with failure to file.

Output EAC reviewed all submitted Federal Financial Reports (FFRs) 

and Progress Reports across the four streams of funding, 

HAVA Section 101, 251 Requirement Payments, Election 

Security and CARES.

DATA Act – USASpending.gov 

Grants Reporting. 

Output The EAC is 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 and online guidance.

Program Area: Research

Effectively and efficiently distribute federal 

resources to EAC stakeholders.

Output Updated 10 state requests to the NVRA form.

Updated EAVS Policy Guide for the 2022 EAVS.

Published Section of Working Group recommendations for 

the 2024 EAVS.

Commissioned 3 original research studies.

Published state-by-state data briefs and an online data 

interactive of 2020 EAVS data.

Serve as an expert on the administration of 

American elections.

Output Performed EAVS data fact checks originating from press 

requests and inquiries from the general public.
31 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Program Area: Testing and Certification

Test and certify voting systems. Output Certified 6 voting systems with 3 currently in progress.

Approved 37 engineering change orders (ECOs).

Produce voting system guidance for use in 

the field.

Output Published updates to VVSG 2.0 test assertions.

Published a VVSG Lifecycle policy based on feedback from 

EAC FACA boards and public comments.

Program Area: IT & Cyber

Increase the cybersecurity capabilities of 

the agency for both internal and external 

customers.

Output The EAC continued to build out and configure its 

infrastructure to meet zero trust architecture goals. 

Additionally, the EAC joined the CISA CDM program to 

provide automated reporting of vulnerability and remediation 

data to the federal dashboard.

Continue to modernize EAC IT 

infrastructure.

Output The EAC continued building a portal for election 

administrators that will enable collaboration and information 

sharing between state, local, territorial, and tribal officials. 

The EAC improved its endpoint management capabilities 

with 100% coverage of all endpoints and began rolling out 

improved security baselines for all workstations.

Provide support to other EAC departments. Output The office of the Chief Information Officer personnel 

provided critical support toward advancing VVSG 2.0 

implementation, creating requirements for e-poll book pilot 

testing, and supporting clearinghouse releases with technical 

review and guidance.

Portfolio Analysis

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

Collection Grants (for FY 2008 only), and CARES (for FY 2020 only). In FY 2022, the EAC received funds in the Salaries 

and Expenses (S&E) appropriation for $20 million. The S&E appropriation was used for a $1.5 million interagency agreement 

to NIST, payroll, travel, rent, telecommunications, printing, contracts, supplies, subscriptions, equipment, and software. 
32 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 FY 2021 to FY 

2022; 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 the EAC’s 

available budgetary resources are in the one-year Salaries and Expenses appropriation. Budgetary resources include new 

Budget Authority from annual Salaries and Expenses appropriations, unpaid obligations, recoveries, offsetting collections, 

carryover no year grant funds, and unobligated balances. 

The available budgetary resources in FY 2022 were $95 million, up from $17 million in FY 2021. In FY 2022, as mentioned 

previously, the EAC’s appropriations totaled $20 million for Salaries and Expenses, including $1.5 million to NIST through the 

form of an interagency agreement. 

Obligations Incurred increased from $16.7 million in FY 2021 to $95 million in FY 2022 (due to appropriation for grant 

funding). The Unobligated Balance – Apportioned decreased from $1.2 million in FY 2021 to $73 thousand in FY 2022. 

Financial Position

Assets

The EAC had $83 million in total assets (Fund Balance with Treasury; Accounts Receivable; Property, Equipment, and 

Software; and Other Assets) as of September 30, 2022, compared to $55.9 million in FY 2021. 

Liabilities

The EAC had total liabilities (Accounts Payable, accrued salaries and benefits, and unfunded leave) of $4,419,851 as of 

September 30, 2022. Liabilities increased to $9,240,282 as of September 30, 2022. 

Net Position

Net position (Unexpended Appropriations and Cumulative Results of Operations) increased from $51.5 million in FY 2021, to 

$73.7 million in FY 2022. 

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 the 
33 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 $72.8 million in FY 2022, an increase from -$24 million in FY 2021.

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 the 

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. 
34 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

I.D. Analysis Of Controls, Management Systems, And Legal Compliance

Internal Control Environment

The EAC is subject to numerous legislative and regulatory requirements that promote and support effective internal controls. 

The 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. 

The 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. The 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 (FMFIA)

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, the 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. 

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. 
35 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Federal Information Security Management Act

The EAC was overall in compliance with the Federal Information Security Management Act at the end of FY 2022. The audit 

will be available on EAC’s website.

Audit Follow-Up

The 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. The 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 FY 2022 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), the EAC is 

reporting on its fraud reduction efforts since the final quarter of FY 2022 in three key areas:

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.
36 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 FY 2021.

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. 

The 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 OMB-authorized 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 FY 2008. 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 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 are 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 are provided 
37 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 as the financial staff at the EAC is 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 FY 2022. 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. 

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 use its resources effectively and efficiently.

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, considering 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, 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. The 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.
38 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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. The 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 (CORs). 

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.

Further, CORs, and the EAC Finance Division provide quarterly accruals and de-obligations 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 conflicts 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 both 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.
39 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Grants Program 

CATEGORY 2-3 Years 4-5 Years More than 5 Years

Number of Grants/Cooperative 

Agreements with Zero

Dollar Balances

0 0 3

Number of Grants/Cooperative 

Agreements with Undisbursed Balances

 0   0  0

Total Amount of Undisbursed Balances 0 0 0

The three grants remaining to be closed require additional data from the grantees and final Federal Financial Reports before 

the EAC can close them. The EAC is currently working with the states to submit the required reports.

Payment Integrity Information Act Reporting

The EAC is required to complete the Annual Data Call issued by OMB and provide a link to PaymentAccuracy.gov within 

the AFR. Below is the link to both the paymentaccuracy.gov website and the corresponding site for data entry: 

paymentaccuracy.gov | FY22 Improper Payments Data Call (gsa.gov)

Additionally, the agency is on a three-year risk assessment cycle, but was found to be non-compliant with PIIA last fiscal 

year due to a technical error in omitting the paymentaccuracy.gov link in its FY 2021 Agency Financial Report.
40 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

U.S. ELECTION ASSISTANCE COMMISSION

633 3rd St. NW, Suite 200

Washington, DC 20001

Annual Assurance Statement on Internal Control

November 15, 2022

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 FY 2022, 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.

Thomas Hicks

Chairman

U.S. Election Assistance Commission

| ANNUAL ASSURANCE STATEMENT ON INTERNAL CONTROL
Section 2

Financial Section
42 U.S. ELECTION ASSISTANCE COMMISSION | OFFICE OF INSPECTOR GENERAL

INSPECTOR GENERAL’S ASSESSMENT

OFFICE OF INSPECTOR GENERAL

U.S. Election Assistance Commission

AUDIT OF THE U.S. ELECTION ASSISTANCE 

COMMISSION'S FINANCIAL STATEMENTS FOR 

FISCAL YEARS 2022 AND 2021

Report No. F22HQ0007-23-03

November 14, 2022

FY 2022 AGENCY FINANCIAL REPORT
AUDIT OF EAC’S FINANCIAL 

HIGHLIGHTS STATEMENTS FOR FISCAL YEARS

2022 AND 2021

Report No. F22HQ0007-23-03 November 14, 2022

What OIG Audited 

The Office of Inspector General, through the 

independent public accounting firm of Brown & 

Company CPAs and Management Consultants, 

PLLC, audited the U.S. Election Assistance 

Commission’s (EAC’s) financial statements for the 

fiscal years ended September 30, 2022, and

September 30, 2021.

The audit included reporting on the EAC’s financial 

statements; on EAC’s internal control over 

financial reporting; and on EAC’s compliance with 

selected provisions of applicable laws, regulations, 

contracts, and grant agreements. 

What OIG Found

The audit found that EAC’s financial statements 

present fairly, in all material respects, EAC’s financial 

position as of September 30, 2022, and its net cost of

operations, changes in net position, and budgetary

resources for the fiscal year then ended in accordance 

with U.S. generally accepted accounting principles.

The audit did not identify any deficiencies in internal 

control over financial reporting that were considered 

to be material weaknesses or significant deficiencies.

The tests for compliance with selected provisions of 

applicable laws, regulations, contracts, and grant 

agreements disclosed no instances of noncompliance 

that would be reportable under U.S. generally 

accepted accounting principles.

What OIG Recommended

The audit did not identify any findings. Therefore, the 

Office of Inspector General made no recommendations. 

U.S. Election Assistance Commission | Office of Inspector General

INSPECTOR GENERAL’S ASSESSMENT

43 U.S. ELECTION ASSISTANCE COMMISSION | OFFICE OF INSPECTOR GENERAL

FY 2022 AGENCY FINANCIAL REPORT
OFFICE OF INSPECTOR GENERAL 

U.S. Election Assistance Commission 

DATE: November 14, 2022 

TO: U.S. Election Assistance Commission, Interim Executive Director, Mark Robbins 

FROM: U.S. Election Assistance Commission, Inspector General, Brianna Schletz 

SUBJECT: Audit of the U.S. Election Assistance Commission’s Financial Statements for 

Fiscal Years 2022 and 2021 (Report No. F22HQ0007-23-03) 

We contracted with the independent public accounting firm of Brown & Company CPAs and 

Management Consultants, PLLC (Brown & Company) to audit the financial statements of U.S. 

Election Assistance Commission (EAC) as of and for the fiscal years ended September 30, 2022, 

and 2021, to provide a report on internal control over financial reporting, report on 

compliance with laws and other matters, and provide a report on whether EAC’s financial 

management systems complied with selected provisions of applicable laws, regulations, 

contracts, and grant agreements. The contract required that the audit be performed in 

accordance with U.S. generally accepted government auditing standards, Office of 

Management and Budget audit guidance, and the GAO/CIGIE Financial Audit Manual. 

In its audit of EAC, Brown & Company reported: 

• the financial statements are presented fairly, in all material respects, in accordance with 

U.S. generally accepted accounting principles; 

• no material weaknesses in internal control over financial reporting; and 

• no reportable noncompliance with provisions of laws tested or other matters. 

Brown & Company is responsible for the attached auditor’s report dated November 14, 2022, 

and the conclusions expressed therein. We do not express opinions on EAC’s financial 

statements or internal control over financial reporting, or on whether EAC’s financial 

management systems complied substantially with the applicable provisions of laws tested, or 

conclusions on compliance and other matters. 

cc: Commissioner Thomas Hicks, Chair 

Commissioner Christy McCormick, Vice Chair 

Commissioner Benjamin W. Hovland 

Commissioner Donald L. Palmer 

INSPECTOR GENERAL’S ASSESSMENT

44 U.S. ELECTION ASSISTANCE COMMISSION | OFFICE OF INSPECTOR GENERAL

FY 2022 AGENCY FINANCIAL REPORT
45 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

UNITED STATES ELECTION ASSISTANCE COMMISSION 

INDEPENDENT AUDITOR’S REPORT 

AND 

FINANCIAL STATEMENTS 

FOR THE YEARS ENDED 

SEPTEMBER 30, 2022 AND 2021 

Prepared By 

Brown & Company CPAs Management Consultants, PLLC 

November 14, 2022 

II.B. Independent Auditor’s Report on the Financial Statements

INDEPENDENT AUDITOR’S REPORT
46 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

INDEPENDENT AUDITOR’S REPORT 

Thomas Hicks, Chairman 

Paul W. Repak, Director of Finance 

U.S. Election Assistance Commission 

Washington, D.C. 

In our audits of the fiscal years 2022 and 2021 financial statements of the U.S. Election Assistance 

commission (EAC), we found: 

 EAC’s financial statements as of and for the fiscal years ended September 30, 2022, and 2021,

are presented fairly, in all material respects, in accordance with United States of America (U.S.)

generally accepted accounting principles; 

 no material weaknesses in internal control over financial reporting based on the limited

procedures we performed; and

 no reportable noncompliance with provisions of applicable laws, regulations, contracts, and

grant agreements for fiscal year 2022.

The following sections discuss in more detail (1) our report on the financial statements, which includes 

required supplementary information (RSI)1 and other information included with the financial 

statements2; (2) our report on internal control over financial reporting; (3) our report on compliance with 

laws, regulations, contracts, and grant agreements. 

Report on the Financial Statements 

Opinion 

In accordance with the provisions of the Accountability of Tax Dollars Act of 2002 (ATDA) (Pub. L. No. 

107-289), we have audited EAC’s financial statements. EAC’s financial statements comprise the balance

sheets as of September 30, 2022, and 2021; the related statements of net cost, changes in net position, 

and budgetary resources for the fiscal years then ended; and the related notes to the financial

statements. In our opinion, EAC’s financial statements present fairly, in all material respects, EAC’s

financial position as of September 30, 2022, and 2021, and its net costs of operations, changes in net

position, and budgetary resources for the fiscal years then ended in accordance with U.S. generally

accepted accounting principles.

Basis for Opinion 

We conducted our audits in accordance with U.S. generally accepted government auditing standards. Our 

responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit 

1 The RSI consists of Management’s Discussion and Analysis and the Statement of Budgetary Resources, which are 

included with the financial statements. 

2 Other information consists of information included with the financial statements, other than the RSI, Financial section, 

and the auditor’s report. 

INDEPENDENT AUDITOR’S REPORT
47 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

of the Financial Statements section of our report. We are required to be independent of EAC and to meet 

our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. 

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our 

audit opinion. 

Responsibility of Management for the Financial Statements 

EAC’s management is responsible for (1) the preparation and fair presentation of these financial statements 

in accordance with U.S. generally accepted accounting principles; (2) preparing, measuring, and presenting 

the RSI in accordance with U.S. generally accepted accounting principles; (3) preparing and presenting 

other information included in EAC’s financial statements, and ensuring the consistency of that information 

with the audited financial statements and the RSI; and (4) designing, implementing, and maintaining 

effective internal control relevant to the preparation and fair presentation of financial statements that are 

free from material misstatement, whether due to fraud or error. 

Auditor’s Responsibility for the Audit of the Financial Statements 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free 

from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our 

opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not 

a guarantee that an audit of the financial statements conducted in accordance with U.S. generally accepted 

government auditing standards will always detect a material misstatement or a material weakness when it 

exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting 

from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the 

override of internal control. Misstatements, including omissions, are considered to be material if there is a 

substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a 

reasonable user based on the financial statements. 

In performing an audit in accordance with U.S. generally accepted government auditing standards, we: 

 Exercise professional judgment and maintain professional skepticism throughout the audit.

 Identify and assess the risks of material misstatement of the financial statements, whether due

to fraud or error, and design and perform audit procedures responsive to those risks. Such

procedures include examining, on a test basis, evidence regarding the amounts and disclosures

in the financial statements in order to obtain audit evidence that is sufficient and appropriate to

provide a basis for our opinion.

 Obtain an understanding of internal control relevant to our audit of the financial statements in

order to design audit procedures that are appropriate in the circumstances, but not for the

purpose of expressing an opinion on the effectiveness of EAC’s internal control over financial

reporting. Accordingly, no such opinion is expressed.

 Evaluate the appropriateness of accounting policies used and the reasonableness of significant

accounting estimates made by management, as well as evaluate the overall presentation of the

financial statements.

 Perform other procedures we consider necessary in the circumstances.

We are required to communicate with those charged with governance regarding, among other matters, the 

planned scope and timing of the audit, significant audit findings, and certain internal control–related matters 

that we identified during the financial statement audit. 

2 

INDEPENDENT AUDITOR’S REPORT
48 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Required Supplementary Information 

U.S. generally accepted accounting principles issued by the Federal Accounting Standards Advisory Board 

(FASAB) require that the RSI be presented to supplement the financial statements. Such information is the 

responsibility of management and, although not a part of the financial statements, is required by FASAB, 

which considers it 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 about the 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 financial statements, in order to report omissions or material 

departures from FASAB guidelines, if any, identified by these limited procedures. We did not audit and we 

do not express an opinion or provide any assurance on the RSI because the limited procedures we applied 

do not provide sufficient evidence to express an opinion or provide any assurance. 

Other Information 

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. Management is responsible for the other information included 

in EAC’s financial statements. The other information comprises the information included in the annual 

report but does not include the financial statements and our auditor’s report thereon. Our opinion on the 

financial statements does not cover the other information, and we do not express an opinion or any form of 

assurance thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information 

and consider whether a material inconsistency exists between the other information and the financial 

statements, or the other information otherwise appears to be materially misstated. If, based on the work 

performed, we conclude that an uncorrected material misstatement of the other information exists, we are 

required to describe it in our report. 

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 responsibilities discussed below. 

Results of Our Consideration of Internal Control over Financial Reporting 

Our consideration of internal control was for the limited purpose described below, and was not designed to 

identify all deficiencies in internal control that might be material weaknesses or significant deficiencies3 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 

3 A deficiency in internal control exists when the design or operation of a control does not allow management or 

employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements 

on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control over financial 

reporting, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will 

not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination 

of deficiencies, in internal control over financial reporting that is less severe than a material weakness, yet important 

3 

enough to merit attention by those charged with governance. 

INDEPENDENT AUDITOR’S REPORT
49 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may 

exist that have not been identified. 

Basis for Results of Our Consideration of Internal Control over Financial Reporting 

We performed our procedures related to EAC’s internal control over financial reporting in accordance with 

U.S. generally accepted government auditing standards. 

Responsibilities of Management for Internal Control over Financial Reporting 

EAC management is responsible for designing, implementing, and maintaining effective internal control 

over financial reporting relevant to the preparation and fair presentation of financial statements that are free 

from material misstatement, whether due to fraud or error. 

Auditor’s Responsibilities for Internal Control over Financial Reporting 

In planning and performing our audit of EAC’s financial statements as of and for the fiscal year ended 

September 30, 2022, in accordance with U.S. generally accepted government auditing standards, we 

considered EAC’s internal control relevant to the financial statement audit in order to design audit 

procedures that are appropriate in the circumstances, 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 objectives, such as those controls relevant to preparing performance 

information and ensuring efficient operations. 

Definition and Inherent Limitations of Internal Control over Financial Reporting 

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 provide reasonable assurance that (1) 

transactions are properly recorded, processed, and summarized to permit the preparation of financial 

statements in accordance with U.S. generally accepted accounting principles, 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 budget authority, 

regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the 

financial statements. 

Because of its inherent limitations, internal control over financial reporting may not prevent, or detect and 

correct, misstatements due to fraud or error. 

Intended Purpose of Report on Internal Control over Financial Reporting 

The purpose of this 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 provide an opinion on the effectiveness 

of EAC’s internal control over financial reporting. This report is an integral part of an audit performed in 

accordance with U.S. generally accepted government auditing standards in considering internal control over 

financial reporting. Accordingly, this report on internal control over financial reporting is not suitable for 

any other purpose. 

4 

INDEPENDENT AUDITOR’S REPORT
50 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Greenbelt, Maryland 

Report on Compliance with Laws, Regulations, Contracts, and Grant Agreements 

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 

responsibilities discussed below. 

Results of Our Tests for Compliance with Laws, Regulations, Contracts, and Grant Agreements 

Our tests for compliance with selected provisions of applicable laws, regulations, contracts, and grant 

agreements disclosed no instances of noncompliance for fiscal year 2022 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 compliance with laws, regulations, contracts, and grant agreements applicable to 

EAC. Accordingly, we do not express such an opinion. 

Basis for Results of Our Tests for Compliance with Laws, Regulations, Contracts, and Grant Agreements 

We performed our tests of compliance in accordance with U.S. generally accepted government auditing 

standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities 

for Tests of Compliance section below. 

Responsibilities of Management for Compliance with Laws, Regulations, Contracts, and Grant Agreements 

EAC management is responsible for complying with laws, regulations, contracts, and grant agreements 

applicable to EAC. 

Auditor’s Responsibilities for Tests of Compliance with Laws, Regulations, Contracts, and Grant 

Agreements 

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 to perform certain other limited procedures. 

Accordingly, we did not test compliance with all laws, regulations, contracts, and grant agreements 

applicable to EAC. We caution that noncompliance may occur and not be detected by these tests. 

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 with 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 performed 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. 

November 14, 2022 

5 

INDEPENDENT AUDITOR’S REPORT
51 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

UNITED STATES ELECTION ASSISTANCE COMMISSION 

BALANCE SHEET 

AS OF SEPTEMBER 30, 2022 AND 2021 

(In Dollars) 

2022 2021 

Assets: 

Intragovernmental: 

Fund Balance with Treasury (Note 2) 

Advances and Prepayments 

Total Intragovernmental 

$ 81,819,235 

541,032 

82,360,267 

$ 55,161,357 

541,032 

55,702,389 

Other than Intragovernmental: 

Accounts Receivable, Net (Note 3) 

General Property, Plant, and Equipment, Net (Note 4) 

Total Other than Intragovernmental 

Total Assets 

14,004 

600,096 

614,100 

$ 82,974,367 $ 

6,763 

235,181 

241,944 

55,944,333 

Liabilities (Note 5): 

Intragovernmental: 

Accounts Payable 

Other Liabilities (Note 6) 

Total Intragovernmental 

$ 743,892 

44,430 

788,322 

$ 310,663 

104,799 

415,462 

Other than Intragovernmental: 

Accounts Payable 

Federal Employee and Veteran Benefits Payable 

Other Liabilities (Note 6) 

Total Other than Intragovernmental 

Total Liabilities 

2,001,788 

402,436 

6,047,736 

8,451,960 

$ 9,240,282 $ 

3,110,858 

403,231 

490,300 

4,004,389 

4,419,851 

Net Position: 

Unexpended Appropriations - Funds from Other than Dedicated 

Collections $ 73,490,262 $ 51,624,048 

Total Unexpended Appropriations (Consolidated) 73,490,262 51,624,048 

Cumulative Results of Operations - Funds from Other than Dedicated 

Collections 243,823 (99,566) 

Total Cumulative Results of Operations (Consolidated) 243,823 (99,566) 

Total Net Position $ 73,734,085 $ 51,524,482 

Total Liabilities and Net Position $ 82,974,367 $ 55,944,333 

PRINCIPAL STATEMENTS
52 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

UNITED STATES ELECTION ASSISTANCE COMMISSION 

STATEMENT OF NET COST 

FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 

(In Dollars) 

Gross Program Costs (Note 9) 

Program A: Analyze 

Gross Costs 

Less: Earned Revenue 

Net Program Costs 

2022 

$ 3,452,728 

$ 3,452,728 

$ 

$ 

2021 

2,381,378 

2,381,378 

Program B: Build 

Gross Costs 

Less: Earned Revenue 

Net Program Costs 

$ 7,142,767 

$ 7,142,767 

$ 

$ 

1,079,786 

1,079,786 

Program C: Distribute 

Gross Costs 

Less: Earned Revenue 

Net Program Costs 

$ 

$ 

46,692,855 

46,692,855 

$ 

$ 

(27,699,649) 

(27,699,649) 

Program D: Operate 

Gross Costs 

Less: Earned Revenue 

Net Program Costs 

$ 

$ 

15,500,890 

15,500,890 

$ 

$ 

(52,476) 

(100) 

(52,576) 

Net Cost of Operations $ 72,789,240 $ (24,291,061) 

PRINCIPAL STATEMENTS
53 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

UNITED STATES ELECTION ASSISTANCE COMMISSION 

STATEMENT OF CHANGES IN NET POSITION 

FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 

(In Dollars) 

Unexpended Appropriations: 

Beginning Balance 

Beginning Balance, as Adjusted 

2022 

$ 51,624,048 

$ 51,624,048 

$ 

$ 

2021 

12,373,070 

12,373,070 

Appropriations Received 

Appropriations Transferred-In/Out 

Other Adjustments 

Appropriations Used 

Net Change in Unexpended Appropriations 

Total Unexpended Appropriations 

$ 95,000,000 

(347,967) 

(72,785,819) 

21,866,214 

$ 73,490,262 

$ 

$ 

17,000,000 

(1,500,000) 

(882,755) 

24,633,733 

39,250,978 

51,624,048 

Cumulative Results of Operations: 

Beginning Balance 

Beginning Balance, as Adjusted 

Appropriations Used 

Imputed Financing (Note 10) 

Other 

Net Cost of Operations 

Net Change in Cumulative Results of Operations 

$ 

$ 

(99,566) 

(99,566) 

72,785,819 

346,810 

(72,789,240) 

343,389 

$ 

$ 

(70,711) 

(70,711) 

(24,633,733) 

313,917 

(100) 

24,291,061 

(28,855) 

Total Cumulative Results of Operations $ 243,823 $ (99,566) 

Net Position $ 73,734,085 $ 51,524,482 

PRINCIPAL STATEMENTS
54 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

UNITED STATES ELECTION ASSISTANCE COMMISSION 

STATEMENT OF BUDGETARY RESOURCES 

FOR THE YEARS ENDED SEPTEMBER 30, 2022 AND 2021 

(In Dollars) 

2022 2021 

Budgetary Resources: 

Unobligated Balance From Prior Year Budget Authority, Net 

(Discretionary and Mandatory) (Note 11) $ 119,281,561 $ 43,239,009 

Appropriations 95,000,000 15,500,000 

Total Budgetary Resources $ 214,281,561 $ 58,739,009 

Status of Budgetary Resources: 

New Obligations and Upward Adjustments (Total) $ 152,042,811 $ 16,663,705 

Unobligated Balance, End of Year: 

Apportioned, Unexpired Accounts 217,490 73,575 

Unapportioned, Unexpired Accounts 3,629,837 3,629,836 

Unexpired Unobligated Balance, End of Year 3,847,327 3,703,411 

Expired Unobligated Balance, End of Year 58,391,423 38,371,893 

Unobligated Balance, End of Year (Total) 

Total Budgetary Resources $ 

62,238,750 

214,281,561 $ 

42,075,304 

58,739,009 

Outlays, Net and Disbursements, Net: 

Outlays, Net (Total) 

Agency Outlays, Net 

$ 

$ 

67,994,154 

67,994,154 

$ 

$ 

(26,138,472) 

(26,138,472) 

PRINCIPAL STATEMENTS
55 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 (HAVA) 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 HAVA funds. 

Other responsibilities include distributing and monitoring HAVA 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. 

HAVA 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 HAVA 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. The 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. 

The 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. The 

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 the EAC. The Balance Sheet presents the financial position of the agency. The 

Statement of 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 

Management 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 the 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 (FASAB), Office of 

10 

PRINCIPAL STATEMENTS
56 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Management and Budget (OMB) Circular A-136, Financial Reporting Requirements, as amended, 

and the EAC’s 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 OMB directives that are used to monitor and control 

the 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 incurred, without regard to receipt or payment of cash. Budgetary accounting facilitates the 

control and monitoring of federal funds as well as the compliance with legal requirements on the 

use of federal funds. 

D. Fund Balance with Treasury 

Fund Balance with Treasury 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 fund accounts. 

Appropriated funds recorded in expenditure accounts are available to pay current 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 finances all other 

disbursements, which is to borrow from the public if there is a budget deficit (and to use current 

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 the 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 

incurred. The EAC's capitalization threshold is $25,000 for individual purchases and $100,000 for 

bulk purchases. Property, 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 Useful Life (years) 

Leasehold Improvements 4-7 

The accompanying notes are an integral part of these financial statements. 

11 

PRINCIPAL STATEMENTS
57 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Office Furniture 5 

Computer Equipment 5 

Office Equipment 5 

Software 5 

G. Advances and Prepaid Charges 

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. 

The EAC reports its liabilities under two categories, Intragovernmental and Other than 

Intragovernmental. Intragovernmental liabilities represent funds owed to another government 

agency. Liabilities other than intragovernmental 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 and 

unemployment insurance. 

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 balances 

in the computation of annuities upon the retirement of Federal Employees Retirement System 

(FERS)-covered employees. 

J. Accrued and Actuarial Workers’ Compensation 

The accompanying notes are an integral part of these financial statements. 

12 

PRINCIPAL STATEMENTS
58 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

The Federal Employees' Compensation Act (FECA) administered by the U.S. Department of Labor 

(DOL) addresses all claims brought by the EAC’s 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 

The EAC’s employees participate in either the CSRS or the FERS. The employees who participate 

in CSRS are beneficiaries of the EAC’s 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 the EAC matches any employee contribution up to an additional four percent of pay. For FERS 

participants, the EAC also contributes the employer’s matching share of Social Security. 

FERS employees and certain CSRS reinstatement employees are eligible to participate in the Social 

Security program after retirement. In these instances, the EAC remits the employer’s share of the 

required contribution. 

The EAC recognizes the imputed cost of pension and other retirement benefits during the 

employees’ active years of service. OPM actuaries determine pension cost factors by calculating 

the value of pension benefits expected to be paid in the future and communicate these factors to the 

EAC for current period expense reporting. OPM also provides information regarding the full cost 

of health and life insurance benefits. The EAC recognized the offsetting revenue as imputed 

financing sources to the extent these expenses will be paid by OPM. 

The 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 

The 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 

The preparation of the accompanying financial statements in accordance with generally accepted 

accounting principles requires management to make certain estimates and assumptions that affect 

The accompanying notes are an integral part of these financial statements. 

13 

PRINCIPAL STATEMENTS
59 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

the reported amounts of assets, liabilities, revenues, and expenses. Actual results could differ from 

those estimates. 

N. Grants 

The EAC administers and oversees the grant making process in connection with federal 

Requirement Payments and grants made to recipient organizations and the HAVA. 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. 

O. 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. 

NOTE 2. FUND BALANCE WITH TREASURY 

Fund balance with Treasury account balances as of September 30, 2022 and 2021, were as follows: 

2022 2021 

Status of Fund Balance With Treasury: 

Unobligated Balance 

Available $ 217,490 $ 73,574 

Unavailable 62,021,259 42,001,730 

Obligated Balance Not Yet Disbursed 19,580,486 13,086,053 

Total $ 81,819,235 $ 55,161,357 

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). 

The accompanying notes are an integral part of these financial statements. 

14 

PRINCIPAL STATEMENTS
60 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

NOTE 3. ACCOUNTS RECEIVABLE, NET 

Accounts receivable balances as of September 30, 2022 and 2021, were as follows: 

2022 2021 

Intragovernmental 

Total Intragovernmental Accounts Receivable 

Other than Intragovernmental 

Accounts Receivable $ 14,004 $ 6,763 

Total Other than Intragovernmental Accounts Receivable $ 14,004 $ 6,763 

Total Accounts Receivable $ 14,004 $ 6,763 

The 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, 2022 and 2021. 

NOTE 4. GENERAL PROPERTY, PLANT AND EQUIPMENT, NET 

Schedule of General Property, Plant and Equipment, Net as of September 30, 2022 and 2021: 

Accumulated 

Depre ciation and 

Acquisition Cost Amortization Net Book Value 

2022 

Prope rty, Plant, and Equipme nt 

Buildings 

Furniture and Equipment 844,011 267,469 576,542 

Software 32,119 8,565 23,554 

Total $ 876,130 $ 276,034 $ 600,096 

2021 

Prope rty, Plant, and Equipme nt 

Buildings 

Furniture and Equipment 386,272 181,069 205,203 

Software 32,119 2,141 29,978 

Total $ 418,391 $ 183,210 $ 235,181 

NOTE 5. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES 

The liabilities for the EAC as of September 30, 2022 and 2021, 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. 

2022 2021 

Intragovernmental-FECA 

Intragovernmental-Unemployment Insurance 

Unfunded Leave 

1,198 

363,503 341,510 

Total Liabilities Not Covered by Budgetary Resources $ 364,701 $ 341,510 

Total Liabilities Covered by Bugetary Resources 8,870,005 4,078,341 

Liabilities Not Requiring Budgetary Resources 5,576 -

Total Liabilities $ 9,240,282 $ 4,419,851 

The accompanying notes are an integral part of these financial statements. 

15 

PRINCIPAL STATEMENTS
61 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 quarterly 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 6. OTHER LIABILITIES 

Other liabilities account balances as of September 30, 2022 and 2021, were as follows: 

Current Non-Current Total 

2022 

Intragovernmental: 

Employer Contributions and Payroll Taxes Payable (without reciprocals) $ 7,510 $ 7,510 

Custodial Liability (to the general fund) 5,576 5,576 

Employer Contributions and Payroll Taxes Payable 23,696 23,696 

Other Post Employment Benefits Due and Payable 6,450 6,450 

Other Unfunded Employment Related Liability 1,198 1,198 

Total Intragove rnmental Othe r Liabilitie s $ 44,430 $ 44,430 

Other than Intragovernmental: 

Accrued Funded Payroll and Leave $ 102,415 $ 102,415 

Other Liabilities w/Related Budgetary Obligations 5,945,321 5,945,321 

Total Othe r than Intragovernme ntal Other Liabilitie s $ 6,047,736 $ 6,047,736 

Total Other Liabilities $ 6,092,166 $ 6,092,166 

2021 

Intragovernmental: 

Employer Contributions and Payroll Taxes Payable (without reciprocals) $ 34,656 $ 34,656 

Employer Contributions and Payroll Taxes Payable 63,693 63,693 

Other Post Employment Benefits Due and Payable 6,450 6,450 

Total Intragovernmental Other Liabilities $ 104,799 $ 104,799 

Other than Intragovernmental: 

Accrued Funded Payroll and Leave $ 463,560 $ 463,560 

Other Liabilities w/Related Budgetary Obligations 26,740 26,740 

Total Othe r than Intragovernme ntal Other Liabilitie s $ 490,300 $ 490,300 

Total Other Liabilities $ 595,099 $ 595,099 

PRINCIPAL STATEMENTS
62 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

NOTE 7. LEASES 

Operating Leases 

In Fall 2020, the EAC relocated its current headquarters to 633 3rd St. NW. Washington, D.C. The 

EAC is currently operating under a 10-year lease, which includes delayed occupancy of the 

basement hearing room currently under construction. The effective occupancy date of that space is 

August 1, 2022 and the full occupancy agreement will be effective going forward after that. 

The operating lease amount does not include estimated payments for leases with annual renewal 

options. 

Office Space Total Federal 

Fiscal Year 

2023 $ 710,592 $ 710,592 

2024 714,321 714,321 

2025 718,129 718,129 

2026 722,017 722,017 

2027 725,986 725,986 

After 2027 2,325,820 2,325,820 

Total Future Payments $ 5,916,865 $ 5,916,865 

NOTE 8. COMMITMENTS AND CONTINGENCIES 

EAC did not have any material contingent liabilities that met disclosure requirements as of 

September 30, 2022 and 2021. 

PRINCIPAL STATEMENTS
63 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

NOTE 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: 

2022 2021 

Analyze 

Intgragovernmental Costs $ 1,290,381 $ 480,321 

Public Costs $ 2,162,347 $ 1,901,057 

Less: Earned Revenue 

Total Costs $ 3,452,728 $ 2,381,378 

Build 

Intgragovernmental Costs 

Public Costs 

Less: Earned Revenue 

$ 

$ 

1,510,780 

5,631,987 

$ 

$ 

584,659 

495,127 

Total Costs $ 7,142,767 $ 1,079,786 

Distribute 

Intgragovernmental Costs 

Public Costs 

Less: Earned Revenue 

$ 

$ 

1,289,879 

45,402,976 

$ 

$ 

332,055 

(28,031,704) 

Total Costs $ 46,692,855 $ (27,699,649) 

Operate 

Intgragovernmental Costs 

Public Costs 

Less: Earned Revenue 

Total Costs 

$ 

$ 

$ 

3,818,688 

11,682,202 

15,500,890 

$ 

$ 

$ 

2,415,838 

(2,468,314) 

(100) 

(52,576) 

Total Intragovernmental Costs 

Total Public Costs 

Total Costs 

Less: Earned Revenue 

Net Cost of Operations 

$ 

$ 

$ 

7,909,728 

64,879,512 

72,789,240 

72,789,240 

$ 

$ 

$ 

$ 

3,812,873 

(28,103,834) 

(24,290,961) 

(100) 

(24,291,061) 

PRINCIPAL STATEMENTS
64 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

NOTE 10. INTER-ENTITY COSTS 

The 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. The EAC recognizes as inter-entity costs the amount of accrued pension 

and post-retirement 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, 2022 and 2021, respectively, inter-entity costs were as follows: 

2022 2021 

Office of Personnel Management $ 346,810 $ 313,917 

Total Imputed Financing Sources $ 346,810 $ 313,917 

NOTE 11. NET ADJUSTMENTS TO UNOBLIGATED BALANCE, BROUGHT 

FORWARD, OCTOBER 1 

The Unobligated Balance Brought Forward 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 Forward, October 1, as of September 30, 2022, 

and 2021, consisted of the following: 

2022 2021 

Unobligated Balance Brought Forward From Prior Year, October 1 $ 42,075,304 $ 5,866,979 

Recoveries of Prior Year Obligations 77,554,224 38,254,786 

Other Changes in Unobligated Balances (347,967) (882,756) 

Unobligated Balance From Prior Year Budget Authority, Net 

(Discretionary and Mandatory) $ 119,281,561 $ 43,239,009 

NOTE 12. UNDELIVERED ORDERS AT THE END OF THE PERIOD 

As of September 30, 2022 and 2021, budgetary resources obligated for undelivered orders were as 

follows: 

Federal Non-Federal Total 

2022 

Paid Undelivered Orders 

Unpaid Undelivered Orders 

Total Undelivered Orders 

$ 541,032 

1,729,567 

$ 2,270,599 

$ 

8,980,914 

$ 8,980,914 $ 

541,032 

10,710,481 

11,251,513 

2021 

Paid Undelivered Orders $ 541,032 $ 541,032 

Unpaid Undelivered Orders 3,239,093 5,768,619 9,007,712 

Total Undelivered Orders $ 3,780,125 $ 5,768,619 $ 9,548,744 

PRINCIPAL STATEMENTS
65 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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 2022 actual budgetary execution information 

has not yet been published. The President’s Budget is scheduled for publication in February 2023 

and can be found at the OMB Web site: http://www.whitehouse.gov/omb/. The 2023 Budget of the 

United States Government, with the “Actual” column completed for 2021, has been reconciled to 

the Statement of Budgetary Resources and there were no material differences. 

In Millions 

New Obligations 

& Upward 

Budgetary Adjustments 

Resources (Total) Net Outlays 

Combined Statement of Budgetary Resources $ 59 $ 17 $ (26) 

Unobligated Balances Not Available (39) 

Difference Due to Rounding (1) 

Budget of the U.S. Government $ 20 $ 16 $ (26) 

NOTE 14. CUSTODIAL ACTIVITY 

The EAC’s custodial collection primarily consists of Freedom of Information Act requests. While 

these collections are considered custodial, they are neither primary to the mission of the EAC nor 

material to the overall financial statements. The EAC’s total custodial collections are $0 and $62 

for the years ended September 30, 2022, and 2021, respectively. 

PRINCIPAL STATEMENTS
66 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

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, 2022: 

Other than 

Intragovernmental Intragovernmental Total 

Net Operating Cost $ 7,909,729 $ 64,879,511 $ 72,789,240 

Components of Net Operating Cost Not Part of the Budgetary 

Outlays 

Property, plant, and equipment depreciation expense (92,824) (92,824) 

Increase/(Decrease) in Assets: 

Accounts receivable, net 1,664 1,664 

(Increase)/Decrease in Liabilities: 

Accounts payable 

Federal employee and veteran benefits payable 

Other liabilities 

(433,229) 

65,945 

1,109,070 

795 

(5,557,436) 

675,841 

795 

(5,491,491) 

Financing Sources: 

Imputed cost 

Total Components of Net Operating Cost Not Part of the Budgetary 

Outlays $ 

(346,810) 

(714,094) $ (4,538,731) $ 

(346,810) 

(5,252,825) 

Components of the Budget Outlays That Are Not Part of Net 

Operating Cost 

Acquisition of capital assets 457,739 457,739 

Total Components of the Budget Outlays That Are Not Part of Net 

Operating Cost $ 457,739 $ 457,739 

Misc Items 

Custodial/Non-exchange revenue 

Total Other Reconciling Items $ 

5,576 

5,576 $ 

(5,576) 

(5,576) $ 

-

-

Total Net Outlays (Calculated Total) $ 7,201,211 $ 60,792,943 $ 67,994,154 

Budgetary Agency Outlays, net (SBR 4210) 

Budgetary Agency Outlays, net $ 67,994,154 

PRINCIPAL STATEMENTS
67 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Reconciliation of Net Cost to Net Outlays as of September 30, 2021: 

Other than 

Intragovernmental Intragovernmental Total 

Net Operating Cost $ 3,812,874 $ (28,103,935) $ (24,291,061) 

Components of Net Operating Cost Not Part of the Budgetary 

Outlays 

Property, plant, and equipment depreciation expense (60,455) (60,455) 

Property, plant, and equipment disposals and revaluations (118,874) (118,874) 

Increase/(Decrease) in Assets: 

Accounts receivable, net 471 471 

(Increase)/Decrease in Liabilities: 

Accounts payable (212,183) (1,040,899) (1,253,082) 

Federal employee and veteran benefits payable - (125,503) (125,503) 

Other liabilities (19,280) (176,428) (195,708) 

Financing Sources: 

Imputed cost (313,917) (313,917) 

Total Components of Net Operating Cost Not Part of the Budgetary 

Outlays $ (545,380) $ (1,521,688) $ (2,067,068) 

Components of the Budget Outlays That Are Not Part of Net 

Operating Cost 

Acquisition of capital assets 219,557 219,557 

Total Components of the Budget Outlays That Are

Operating Cost 

 Not Part of Net 

$ 219,557 $ 219,557 

Misc Items 

Custodial/Non-exchange revenue 62 (62) -

Non-entity activity 100 100 

Total Other Reconciling Items $ 162 $ (62) $ 100 

Total Net Outlays (Calculated Total) $ 3,267,656 $ (29,406,128) $ (26,138,472) 

Budgetary Agency Outlays, net (SBR 4210) 

Budgetary Agency Outlays, net $ (26,138,472) 

NOTE 16. COVID-19 ACTIVITY 

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 of HAVA. 

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. 

Budgetary Resources Received and Budgetary Resources Remaining as of September 30, 2022, 

and 2021: 

PRINCIPAL STATEMENTS
68 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

COVID19 Activity Funded by DEF Code L M N O P U V 

2022 2021 

Budgetary Resources: Unobligated Balance Carried Forward from Prior Year 

Rescissions and Other Changes to Budgetary Resources 

Budgetary Resources Obligated 

Budgetary Resources: Ending Unobligated Balance to be Carried Forward 

$ 

$ 

37,427,788 

77,242,879 

(57,223,232) 

57,447,435 

$ 

$ 

-

37,495,004 

(67,216) 

37,427,788 

Outlays, Net (Total) $ (20,292,640) $ (37,427,788) 

PRINCIPAL STATEMENTS
69 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

Visit our website at eac.gov/inspector-general

U.S. Election Assistance Commission

Office of Inspector General

633 3rd Street, NW, Second Floor

Washington, DC 20001

Report Waste, Fraud, and Abuse

eacoig@eac.gov | Online Complaint Form

PRINCIPAL STATEMENTS
70 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
71 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
72 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
73 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
74 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
75 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
76 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
77 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
78 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
79 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
80 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
81 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
82 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
83 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT NOTES TO THE FINANCIAL STATEMENT
Section 3

Other Accompanying Information 
85 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT

III.A. Summary Of Financial Statement Audit 

And Management Assurances

SUMMARY OF FISCAL YEAR 2022 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
86 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
87 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
88 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
89 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
90 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
91 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
92 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
93 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
94 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
95 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
96 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT MAJOR MANAGEMENT AND PERFORMANCE 

CHALLENGES FACING THE EAC
97 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT
98 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT
99 U.S. ELECTION ASSISTANCE COMMISSION

FY 2022 AGENCY FINANCIAL REPORT
WWW.EAC.GOV