U.S. ELECTION ASSISTANCE COMMISSION

Agency Financial Report

EAC.GOV | NOVEMBER 15, 2023
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About This Report

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

Budget’s (OMB) concurrence, to consolidate various reports to provide performance, financial, and related 

information in a more meaningful and useful format. As done in previous years, the EAC has chosen an 

alternative reporting to the consolidated Performance and Accountability Report. Instead, it produces an 

Agency Financial Report and a Congressional Budget Justification, under OMB Circular A-11. 

This Fiscal Year (FY) 2023 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 are available at www.EAC.gov. 
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Message From The Chairwoman

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.” As the only federal 

agency solely focused on the administration of elections, 2023 was particularly important as we assist 

election officials in planning for 2024. 

The Help America Vote Act (HAVA) established major election reforms to the nation’s voting process 

and charged the EAC with the development of policies and guidelines to assist state election offices 

with meeting HAVA standards, 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 maintenance of the National Mail Voter Registration form. 

In FY 2023, the EAC continued the development of programs to advance the agency’s mission and meet 

strategic plan goals. The Agency Financial Report includes performance data for the agency and will provide 

more detailed data with the FY 2023 Congressional Budget Justification.

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

The EAC’s Testing and Certification program administers and manages the only national standard-setting 

program to build, test, and certify voting systems. In FY 2023, the EAC successfully operationalized 

VVSG 2.0 and began testing the first submitted system to the Voluntary Voting System Guidelines 

(VVSG) 2.0. The new guidelines incorporate technological advancements in cybersecurity, accuracy, 

accessibility, usability, and auditability. Two voting system testing labs (VSTLs) were accredited in 

November 2022, setting the clock for migration to the new standards. The EAC has worked throughout 

the year to prepare election officials for this shift and help communicate about this step in the process to 

reinforce the public’s confidence in the security of our elections.

The agency also launched the Election Supporting Technology Evaluation Program (ESTEP) to evaluate the 

security and accessibility of election-supporting technologies such as electronic poll books, electronic ballot 

delivery systems, voter registration portals, and election night reporting databases. The objective of the 

EAC is to establish standards for these critical election-supporting technologies similar to VVSG, with the 

goal to enhance the security and accessibility of these systems for all users. In FY 2023, the EAC focused 

on electronic poll books (EPBs) as the first technology pilot for ESTEP.

HAVA also tasked the EAC with serving as a clearinghouse of best practices on election administration. 

Through this role, the EAC provides resources for election officials and the public on pressing issues that 

impact their jurisdictions. The Clearinghouse team produced numerous resources to help election officials 

implement best practices on communication, election official security, voter list maintenance, developing 

continuity of operations plans, serving uniformed and overseas voters, accessibility practices to serve voters 

with disabilities, audits, chain of custody, and numerous other subjects. The Clearinghouse Division also 

revised and published the Election Management Guidelines to assist state and local election officials in 

effectively managing and administering elections in the United States.
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An important function of the EAC is the administration of federal HAVA grants. In FY 2023, the EAC 

dispersed and administered $75 million in HAVA grants appropriated by Congress to assist election officials 

as they administer and secure elections. The EAC works diligently to advise states on the availability of 

funds and has an extensive track record with successful and prompt grant administration. The College 

Poll Worker Program was relaunched after a 13-year hiatus with FY 2023 funding of $1 million in no year 

funds. The College Program grants are authorized under Title V of the Help America Vote Act (HAVA) 

to encourage student participation as poll workers or assistants, to foster student interest in the elections 

process, and to encourage state and local governments to use students as poll workers. 

In FY 2023, the EAC released the 2022 Election Administration and Voting Survey (EAVS) 

Comprehensive Report and dataset. The biennial EAVS collects nationwide data on nearly 6,500 local 

election jurisdictions across all 50 states, the District of Columbia, and U.S. territories. The EAVS collects 

data on voter registration, military and overseas voting, domestic civilian by-mail voting, polling operations, 

provisional ballots, voter participation, election technology and more. EAVS data is utilized by countless 

stakeholders in the election community, including members of Congress, legislative staff, federal officials, 

journalists, academics, advocates, and election officials themselves. 

More than 20 years ago, HAVA charged the EAC with providing comprehensive assistance to election 

administrators across the U.S. Since that time, the agency has worked closely to support our nation’s 

elections by distributing grant funds, certifying voting systems, highlighting best practices, publishing 

clearinghouse resources, and offering additional support. FY 2023 has marked significant progress in 

positioning the agency, and the election officials it serves, ahead of the presidential elections. 

The promise of HAVA calls on the EAC to improve federal elections and to assist election officials and 

voters, and we embrace this mission wholeheartedly despite the continued underfunding and statutory 

limitations noted by the EAC’s Office of the Inspector General. There is still work to be done, and the EAC 

will continue efforts to be a leading voice for confidence in election officials, the election process, and the 

security of election equipment.

Thank you for your interest in the EAC’s mission and activities. The EAC Commissioners and staff are 

available to provide additional information at your request.

Sincerely,

Christy McCormick, Chairwoman

U.S. Election Assistance Commission
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Table Of Contents

SECTION I - Management Discussion and Analysis.................................................... 6

I.A. Background, Vision, Mission, and Organizational Structure................................................................. 6

Funding ........................................................................................................................................................ 9 

Organization by Program............................................................................................................................ 10

Organizational Chart................................................................................................................................... 14

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

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

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

FY 2023 Performance Summary............................................................................................................... 32

Portfolio Analysis......................................................................................................................................... 35 

I.C. Financial Results ......................................................................................................................................... 36

Budgetary Resources................................................................................................................................... 36

Financial Position ......................................................................................................................................... 36

Results of Operations.................................................................................................................................. 37

Limitations of the Financial Statements.................................................................................................... 37

I.D. Analysis of Controls, Management Systems, and Legal Compliance................................................... 38

Internal Control Environment.................................................................................................................... 38

Federal Manager’s Financial Integrity Act................................................................................................ 38

Entity-Wide Security Program................................................................................................................... 38

Federal Information Security Management Act ...................................................................................... 39

Audit Follow-Up........................................................................................................................................... 39

Federal Financial Management Improvement Act................................................................................... 39

Accountability of Tax Dollars Act of 2002............................................................................................... 39

Inspector General Act Amendments of 1988 .......................................................................................... 39

Fraud Reduction Report ............................................................................................................................. 39

Grant Programs............................................................................................................................................ 44

Payment Integrity Information Act Reporting......................................................................................... 44

Annual Assurance Statement on Internal Control................................................................................... 45

 

SECTION II – Financial Section................................................................................................. 46

II.A. Inspector General’s Assessment.............................................................................................................. 47

II.B. Independent Auditor’s Report.................................................................................................................. 51

SECTION III - Other Accompanying Information........................................................ 80

III.A. Summary of Financial Statement Audit and Management Assurance............................................. 81

III.B. Major Management and Performance Challenges Facing the EAC .................................................. 82

IV.C. Response to Inspector General’s Statement on Management and Performance............................. 98
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Section I 

Management Discussion and Analysis

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

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

agency’s mission and organizational structure; high-level discussion of key performance goals, results, and 

measures; analysis of financial statements, systems, controls, and legal compliance; and actions taken or 

planned to address issues. It provides a balanced analytical assessment, with both positive and negative 

information, of key program and financial performance. The MD&A is a 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). The law recognized the need 

for states to invest in their election infrastructure. The Act set out comprehensive programs of funding, 

voluntary guidance, and research. HAVA established the Election Assistance Commission (EAC) to 

foster those programs and promote and enhance voting for United States citizens. In passing the EAC’s 

2018-2022 Strategic Plan, a formal mission and vision of the agency was set out reflecting its 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 four federal advisory committees: the Standards Board, 

Board of Advisors, Local Leadership Council, and Technical Guidelines Development Committee guide the 

EAC. Currently, there are four Commissioners. The EAC’s statutory mission consists of: 

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

b. accrediting voting system testing laboratories and certifying voting systems; 
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c. developing guidance for state and local election officials to meet HAVA requirements;

d. serving as a clearinghouse on election administration, including tools and best practices;

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

Act (NVRA) of 1993;

f. Promoting language accessibility and accessibility for voters with disabilities;

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

h. auditing the use of HAVA funds.

The Standards Board, the Board of Advisors, and the Local Leadership Council provide advice and guidance 

to the EAC on the Voluntary Voting System Guidelines (VVSG) and other election administration issues. 

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

the VVSG and voting systems test against the established VVSG standards. The Director of the National 

Institute of Standards and Technology (NIST) of the U.S. Department of Commerce serves as the Chair 

of the TGDC and provides technical support to the Committee. Additionally, HAVA specifies that NIST 

provides recommendations to the EAC regarding voting system test laboratories. Since Fiscal Year (FY) 

2004, the EAC’s annual appropriations have included a total to date of $40.9 million for NIST support. 

In 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 50 

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, the 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. 
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In FY 2007, Congress recognized the expanding agency responsibilities and lifted the full-time equivalent 

(FTE) staffing ceiling of 24. As of the end of FY 2023, the EAC had approximately 63 FTE. Since its 

inception, the EAC has received $2,606,150,000 in requirements payments; and $26,550,000 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 Section 101 funds to improve the 

administration of federal election, which is reported by the states. The period for using the Section 102 

punch card/lever replacement funds expired, and the EAC collected all unused funds by the end of FY 

2018. In FY 2018 and FY 2020, Congress appropriated $380 million and $425 million, respectively, in 

formula grants to improve federal elections. 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. Congress 

appropriated an additional $75 million in election security formula grants in both FY 2022 and FY 2023 

and $1 million in FY 2023 funding for the relaunch of the College Poll Worker Program. 

In FY 2015, the Senate confirmed three Commissioners appointed by the President. In FY 2018, there 

were two Commissioner vacancies.

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

a full quorum of Commissioners. 
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Fiscal Year 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 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 75,000 955,000

Subtotal, 

Election 

Reform

833,000 1,491,150 115,000 106,000 75,000 380,000 425,000 75,000 75,000 3,575,150

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 27,000 228,618

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 20,0001 27,000 276,506

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 95,000 102,000 4,911,656

1

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

EAC Appropriation History Fiscal Years 2003 – 2023

(in millions)

Funding
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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. After the descriptions is 

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 actions to ensure coordination and integration of accessibility related program activities

of each division including meetings and activities of EAC advisory boards.

As the Subject Matter Experts, the Clearinghouse Division:

• utilizes years of experience running elections or working on areas including accessibility to provide

subject matter expert feedback to EAC staff across organizational lines, disciplines, and functions;

• creates professional presentations, brochures, and training materials on all facets of election

administration;

• works 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;

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

• represents 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 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’s social media;

• responds to and manages media inquiries;
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• plans and executes agency events in coordination with agency leadership and state and local election 

officials; 

• responds to Congressional inquiries; 

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

• is the EAC’s primary point of contact to coordinate with the General Services Administration on 

vote.gov

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 programrelated content. It also features information from public meetings, hearings, summits, and roundtables. The 

agency’s monthly newsletter enables the EAC to share new resources and updates directly with election 

officials, stakeholders, and the public.

Research

The Research 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 poll worker recruitment, voter eligibility, recount policies, 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 grant management 

responsibilities; and

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

audits.
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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, the EAC is responsible for assisting states with improvements to voting 

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

certifies voting equipment. Participation by states in the certification program is voluntary. Throughout the 

certification process, the EAC provides election officials with test plans, test reports, and reports on voting 

system anomalies in the field. Staff members work with the National Institute of Standards and Technology 

(NIST) 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 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 laboratory processes and voting system manufacturing through the 

EAC Quality Monitoring Program, including periodic lab and manufacturing facility audits of EACregistered entities; 

• provides procedures to registered voting system manufacturers and Voting System Test Labs (VSTLs) 

for the testing and certification of voting systems to specified federal standards consistent with the 

requirements of HAVA Section 231(a)(1);

• provides for accreditation and periodic reassessment of VSTLs in conjunction with NIST’s National 

Voluntary Lab Accreditation Program (NVLAP) consistent with the requirements of HAVA Section 

231(b):

• conducts reviews of systems in use in the field upon invitation or with permission from election officials; 

and

• works with its advisory boards, EAC and NIST to update and implement voluntary testing guidelines for 

voting systems. 
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Field Services Program (FSP)

Derived from the Testing and Certification division’s Quality Monitoring Program (QMP), the EAC is 

implementing a new Field Services Program (FSP), which will be at the forefront of our outreach on behalf of 

the EAC.

As outlined in HAVA, the agency is positioned to assist state and local jurisdictions in the verification of EAC 

certified fielded systems on an ongoing basis. To best accomplish this, the FSP team has a deployable, full-time 

staff of subject matter experts to proactively provide a combination of virtual and onsite services and training to:

• confirm, where applicable, that fielded systems continue to meet VVSG requirements as the systems are 

deployed and used in elections;

• collect voting system anomaly reports;

• update and inform officials, where applicable, of manufacturer product advisory notices.

• complete vendor and manufacturer site audits;

• assist through pre-election select preparatory training to encourage and support regular 

system verification;

• connect administrators and officials to colleagues in the field to benefit from their experience 

and resources;

• connect administrators and officials to partnering agencies’ services and support where appli-cable; and

• in turn, bolster the confidence of officials and the public in the electoral process.

The Election Supporting Technology Evaluation Program (ESTEP) Division:

Under the authority of HAVA, the EAC developed the Election Supporting Technology Evaluation Program 

(ESTEP) in 2022, responsible for the evaluation of technologies not covered under the Voluntary Voting 

System Guidelines (VVSG). In response to the increasing demands from the public and various stakeholders, 

ESTEP piloted the nation’s first voluntary program for testing of e-poll books on the federal level in FY 2023. 

The mission of ESTEP is to:

• evaluate the security and accessibility of election supporting technologies such as electronic poll books, 

electronic ballot delivery systems, election night reporting databases, and voter registration portals and 

databases, through the piloting process;

• conduct a seven-phase process to evaluate each technology, which includes developing requirements, 

developing pilot artifacts, establishing test groups, evaluating the systems at the Voting System Technical 

Laboratories (VSTLs), evaluating pilot findings, and presenting findings to our four EAC Commissioners for 

possible program certification, additional testing, or best practices; 

• apply knowledge of election technology policies, practices, and processes to facilitate communication 

among stakeholders, including security and accessibility experts, election officials, academics, elected 

officials, and the general public;

• provide expert guidance and maintain agility and modernization with technical changes to applicable 

standards to ensure that robust security, usability, interoperability, and accessibility practices are in place;
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Organizational Chart
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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 2022 Strategic Plan. Following 

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

How EAC Assesses Performance

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

congressional mandates and the results needed to accomplish its goals. The EAC’s 2022-2027 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 EAC’s Clearinghouse Division, composed of former election officials and subject matter experts, helps 

the agency share tools for both the public and election administrators, including best practices, information 

for voters, and other resources. In this role, the EAC serves as a trusted source of nonpartisan election 

information. The Clearinghouse Division also develops materials and meets with stakeholders and state and 

local officials. 

Since 2021, the Clearinghouse Division has released more than 60 products to assist election 

administrators. These range from resources on physical security threats against election officials, to EAVS 

data collection and analysis. Furthermore, Clearinghouse products offer overall guidance in conducting 

elections, such as improving chain of custody procedures and better serving voters with disabilities. All of 

the products developed by the Clearinghouse Division are guided by the parameters set forth in HAVA.

Following an agency reorganization, the Subject Matter Experts, Research, and Communications teams are 

all housed within the broader Clearinghouse Division.

Strategic Plan (2022-2027) Goals:

Encourage improvements to election administration through the development and distribution of resources 

that assist election officials in modernizing American elections. Create operational excellence throughout 

agency management and programming.
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FY 2023 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 2023 allowed the EAC to expand its 

dedicated Clearinghouse Division in furtherance of the clearinghouse mandate of HAVA.

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

informative products for election officials. 

Physical Security

The escalation of threats to election officials and poll workers is of great concern to the EAC. The agency 

has taken a proactive approach to distributing information on EAC clearinghouse resources.

In late 2021, the EAC launched a webpage for security-related concerns: Security Resources for Election 

Officials. This dedicated landing page serves as a resource for election workers who may face personal 

threats in the workplace. The site includes best practices specific to the physical security of poll workers, 

securing personal information online, practical training videos, information on submitting reports to law 

enforcement, helpful toolkits, and the most recent updates from our federal partners. In 2023, the EAC 

added three additional checklists for election officials to update their Personal Security, Building Access, 

Deploying Assets, as well as information on Grant Funding from Other Federal Agencies. 

Elections and voting-related activities are essential parts of governmental operations. Election officials are 

expected to continue their work, even during a crisis. Contingency planning activities can help election 

officials prepare for unexpected circumstances. To assist election officials with their contingency planning, 

the EAC developed a Continuity of Operations Plan (COOP) Template that jurisdictions can use to 

develop or update their existing plans. 

Accessibility

The EAC is committed to continuing our support of election officials as they fulfill the requirements of 

both HAVA and the Americans with Disabilities Act (ADA) to ensure elections are fully accessible. We 

have taken additional steps to serve voters with disabilities by hiring a full-time subject matter expert for 

accessibility, establishing an internal accessibility working group, continuing EAC research on disabilityrelated voting issues, and expanding our accessibility resources and programs. 

This year, the EAC published the “Disability and Voting Accessibility in the 2022 Elections” study, which 

was completed under the clearinghouse and research mandates outlined in HAVA. The study aimed to 

analyze the 2022 election experience for voters with disabilities. Building on the EAC study conducted in 

2020, the EAC collaborated with a team of experienced researchers from Rutgers University and launched 

the project immediately after the 2022 general election. The study focused on polling place access, mail 

and absentee voting accessibility, election administration challenges, the impact of COVID-19, and civic 

participation. As the EAC plans for future elections, this data will be crucial in helping officials adopt new 

voting technologies and address the ever-growing accessibility needs of an aging demographic.
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The U.S. Election Assistance Commission (EAC), in partnership with the Carl and Ruth Shapiro Family 

National Center for Accessible Media at GBH (NCAM), also released an innovative video training series for 

election officials, poll workers, and other election stakeholders on making voting more accessible to the 15.8 

million voters with disabilities. By enhancing our work with voters with disabilities and the election officials 

who serve them, we aim to improve accessibility and to ensure an independent and private vote for all.

Voter List Maintenance

All states, except North Dakota, require citizens to register with a state or local elections office prior to 

participating in certain election-related activities, such as signing candidate petitions or voting. Voter list 

maintenance is the process election officials use to maintain accurate and up-to-date voter lists. It includes 

adding, updating, and removing voters from lists. Congress has addressed voter registration records and voter 

list maintenance through certain provisions in National Voter Registration Act (NVRA) and HAVA, while 

determining how to conduct list maintenance programs is generally left to the states.

Maintaining an accurate voter registration list is essential to protecting election integrity. Voter registration 

data ensures that those who cast ballots are eligible and only vote once per election. Maintaining an accurate 

voter list benefits voters because it lowers the likelihood of lines at the polls, reduces voter confusion, and 

decreases the number of provisional ballots. Updated records also allow election administrators to plan, 

better manage their budgets and poll workers, and improve voter experience. 

This year, the EAC published several resources on voter list maintenance, including publishing a dedicated 

website on voter list maintenance, to assist election officials with maintaining an accurate voter registration 

list. Published resources include information on voter roll confidentiality, a fact sheet, a best practices guide

and a toolkit on voter list maintenance. 

In addition, recognizing the need for improved list maintenance practices, the EAC is implementing a pilot 

project on new tools in this field. The agency plans to incorporate resources from a leading credit bureau 

along with selected state and local jurisdictions to enhance list maintenance practices. The pilot aims to 

determine “best addresses” for voters who have not responded to notifications or other attempted inquiries 

on their current registration status. 

Communications

Elections are highly local, decentralized activities, with varying laws and rules in every state. Election officials 

throughout the nation continue to be the ultimate authority on the election administration process ensuring 

voters and candidates know how to successfully participate. By actively providing factual information, 

election officials can help mitigate false narratives and give the public the information they need to maintain 

confidence in the credibility of electoral systems. In today’s climate, effective communication is especially 

necessary to clarify misconceptions about elections. 

The EAC has developed several communication resources to help election officials in developing their 

communication and public relation strategies. The AI Toolkit provides election officials with a general 

understanding of AI tools, and the opportunities and threats that they create for effective election 
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administration. The Communications 101 Toolkit is designed to help election offices successfully 

communicate with the public, and plan for challenges that may arise throughout their work. The How 

to Work with State Legislators booklet outlines five key principles to empower local election officials to 

engage with legislators and the legislative process. Finally, Secure Elections Toolkit and the EAC Testing 

and Certification Factsheet are intended to assist election officials when discussing the multi-layered.

Election Administration

Other resources from the EAC include information on the proper disposal of unused election equipment, 

a primer on write-in voting, best practices on provisional voting, tips on poll worker recruitment, a 

guidebook for recruiting college poll workers, UOCAVA resources for assisting voters overseas or in the 

military, a report on alternative voting method, best practices for responding to public records request, 

a report on understanding the current e-poll book environment, a tool to compare state election policies, 

and continued vote simulation video series to help election officials develop strategies for incorporating 

new voting equipment into the voting process.

Training

Since 2020, election officials, interested stakeholders, and the public have engaged in a national 

conversation on how to restore trust in the election process. While the public generally trusts their 

local election office, this does not translate to election officials in other localities or states. One way to 

address this problem is the creation of a national-level election official training program to increase the 

professionalization of election administration and to generate trust in election officials. Additionally, a 

training program can address concerns about increased turnover in elections offices. In recent surveys, 

a significant portion of election officials surveyed plan to leave the field before 2024 and recruiting and 

retaining staff remains a challenge. 

In 2023, under its clearinghouse function, the EAC began the process of identifying and developing 

topic areas and best practices to build and host a free training program for election officials nationwide. 

This program will allow officials from all jurisdictions to participate regardless of their local budget and 

will facilitate the exchange of ideas and best practices that is core to the EAC’s mission. These continued 

trainings will allow election officials to gather in-person to learn from the EAC and each other, highlighting 

best practices and allowing for the development or furtherance of interpersonal relationships between the 

agency and its key stakeholders.

The Clearinghouse Division also recently released an updated Election Management Guidelines (EMG).

This comprehensive resource assists election officials with getting quickly up to speed regarding all aspects 

of election administration. The updated version covers 19 chapters on topics such as voting system 

certification, system security, accessibility, ballot building, absentee voting, and recounts, with increased 

focus on relevant election technologies that have changed since the last EMG from 15 years ago. As the 

field of election administration continues to see high levels of turnover, the EMG represents an important 

addition to EAC’s growing library of resources for election officials.
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EAC Clearinghouse Network

The EAC is also continuing work on the EAC Clearinghouse Network – a collaborative peer-to-peer 

platform where election officials can find resources, connect with experts and colleagues in other 

jurisdictions, and discuss emerging issues. To fulfill the mission of the EAC’s clearinghouse function, the 

agency recognizes that election officials must be able to easily communicate with each other on common 

issues and solutions. This resource offers a secure platform for that important collaboration.

The network is organized by community topics, and individual posts and resources can be tagged. Users can 

also list their skills and interests on their profiles, making it easy for community members to connect with 

experts on specific subjects. Election officials themselves are often the best source of hands-on experience 

and direct primary information, and the EAC applies their hands-on experience to facilitate discussions 

between states and localities on many election administration topics. The Clearinghouse Network will first 

be used to serve our FACA Board members. The initial stage of this project will commence over the next 

few weeks, with an expanded controlled launch of this system occurring throughout the summer.

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 (2022-2027) Goals:

• Effectively and efficiently distribute federal resources to EAC stakeholders.

• Serve as a clearinghouse of election best practices by continually creating resources that help election 

officials improve the administration of elections and help voters participate in elections.

FY 2023 Accomplishments 

Throughout FY 2023, the communications team promoted the work of the EAC, new materials and 

research, and efforts to better serve the needs of elections officials. This has been improved with the 

redesign of the EAC’s website, its primary vehicle for communications. 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 

While 2023 had few statewide and federal races, elections continued throughout the year. The year was 

also an opportunity for election officials to make improvements and implement best practices. 
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The EAC has continually worked to provide timely materials for election officials to assist with their 

immediate needs and for the elections to come. The EAC redesigned its website and improved the ability to 

navigate voting information and resources, resulting in 1.6 million users to the website, with over 2.4 million 

page views. The EAC engages a social media community with 12,700 Twitter followers, 5,671 Facebook 

likes, 1,289 Instagram followers, and 2,011 LinkedIn follows. 

The EAC returned to hosting in-person meetings in FY 2023. In-person events were kicked off in 

September 2022 with the HAVA at 20: Building Trust in Elections event held in partnership with 

Pepperdine University. The EAC held its first event in the new hearing room on November 15 to discuss 

lessons learned in the 2022 midterm elections as well as vote on the accreditation on the accreditation of 

Voting System Testing Lab (VSTL) SLI Compliance to test voting systems to the Voluntary Voting System 

Guidelines (VVSG) 2.0. In addition to these events, the EAC held four in-person events in the new hearing 

room. Virtual events are still a valuable option to make meetings accessible for panelists and viewers, so the 

EAC also held two virtual public events.

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 47 

videos, and live streamed most events resulting in almost 12,000 views on the EAC’s YouTube channel

alone. The following provides additional detail about some of these efforts. 

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

Leadership Council were held in-person throughout FY 2023 as mandated by HAVA and the various 

boards charters. The TGDC held their annual meeting virtually in December 2022 and will be in-person for 

their December 2023 annual meeting. 

At the beginning of FY 2023, the EAC took a significant step in the implementation of the VVSG 2.0 

with the accreditation of two VSTLs to test voting systems to VVSG 2.0. The first lab was accredited 

during the first in-person event in the EAC’s new hearing room. 

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.

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

agency-commissioned research. Public events, including hearings and roundtable discussions, featured 

state and local election officials, federal partners, researchers, and subject matter experts. The EAC hosted 

four roundtable discussions including topics such as : poll worker recruitment, training, and programs; 

serving military and UOCAVA voters; review of significant EAVS findings, and discussion on how the 

EAVS can be utilized by election officials, academics, and other stakeholders; and voter education 

and engagement. 
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The EAC also released “The EAC and Election Security” to combat misleading information on the security 

of voting systems and describe in plain language the work the EAC does to ensure our elections are secure. 

This video was also broken into smaller pieces to make it a better resource for election officials to use in 

their jurisdictions when discussing election security.

Other videos addressed election official security; engaging student voters; simulations for voting process 

changes, delayed openings and temporary shutdowns of polling locations, and alleviating lines; and 

cybersecurity and election administration.

National Poll Worker Recruitment 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. EAVS data showed there were 

improvements in the difficulty of recruiting poll workers, but the need still existed in FY 2023. Encouraging 

people to gain experience as poll workers in 2023 will help build the pool of experienced poll workers for 

2024 beginning with the early year primaries. As in previous years, National Poll Worker Recruitment 

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 August 23, the EAC updated the 

lookup tool hosted on HelpAmericaVote.gov with information about being a poll worker in state and local 

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. The EAC is continually working to improve the resources it provides for election offices and 

others to participate. This year, the EAC offered customizable graphic templates in PowerPoint to enable 

even more people to utilize the tools. 

The EAC did not host Help America Vote Day in 2023 but is planning to hold this day of action on January 

30, 2024. 

National Poll Worker Recruitment Day garnered national attention and highlighted the need for poll 

workers across the United States, even in an off-year election. The day of action 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 making sure 

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

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

Certification program, Election Administration and Voting Survey data and other EAC research. In FY 

2023, the communications team distributed 35 press releases and advisories. 
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Outreach to Election Officials

The EAC continued to distribute the monthly newsletter which launched in September 2020. In addition 

to monthly updates the EAC also uses, the distribution list is made up of 5,400 state and local election 

officials, board members, stakeholders, and members of the public to alert readers about important events 

and resources. The Communications team is continually working to increase readership and usability of the 

newsletter to ensure this remains an effective communication tool. 

Clearinghouse Awards

In late May, the EAC announced the 24 winners of the 2022 Clearinghouse Awards, recognizing best 

practices in election administration. Also known as the “Clearies,” the awards program celebrates the hard 

work of election offices across the country by honoring programs implemented in the 2022 midterms. The 

seven Clearie award categories cover a variety of topics from poll worker training and recruitment to efforts 

to improve access for voters with disabilities. 

The latest awardees include jurisdictions of varying sizes, from states with 6.5 million registered voters to 

counties with roughly out 80,000 registered voters. Now in its seventh year, the Clearies play an essential 

role in fulfilling the EAC’s mission to serve as a clearinghouse for election administration under HAVA.

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, 2023. In June 2021, the 

EAC established the fourth advisory committee, the Local Leadership Council, 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 four FACA Boards each held one annual meeting in FY 23 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 

in-person meeting of the LLC elected their first Executive Committee and engaged directly with the LLC 

membership to gain valuable insight on election administration issues. 

\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 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 FY 24.
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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 comprised of four full-time attorneys, two of which are the Chief FOIA Officer and 

FOIA Public Liaison. The Office of General Counsel received 50 FOIA requests and completed 88 FOIA 

requests during FY 2023. 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 four new proactive disclosures during FY 2023 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).

Strategic Plan (2022-2027) Goals:

• Create operational excellence throughout agency management and programming.

FY 2023 Accomplishments

In FY 2023, the EAC Finance Division successfully executed its highest operating budget since 2010, 

leaving less than half a percent unobligated by year end, an obligation rate of 99.89% according to 

Treasury’s financial system. 

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

Fiscal Year 2024 Budget for the EAC which came in a $333.8 million, including $300 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 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. 
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Strategic Plan (2022-2027) Goals:

• Encourage improvements to election administration through the development and distribution of 

resources that assist election officials in modernizing American elections.

• Create operational excellence throughout agency management and programming.

FY 2023 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, 2022 and 2023 totaled 

$880 million, $380 million in 2018, $425 million in 2020, and $75 million in 2022 and 2023. In FY 

2023, 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 $949,067,280. In FY 2023, 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 quarterly 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’ 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 2023, the EAC continued the process with individual grantees to close out grants for which activities 

had concluded and financials were reconciled. The EAC closed 10 CARES grants in FY 2023 bringing 

the total closed to 55. 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 2023 totaled $6,698,780.74.

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 2023, the grants office monitored 

Section 251 Requirements Payment grants of $1,725,010,341 to 32 states. The EAC also closed one grant 

that was fully expended.
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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 2023, the grants office monitored Section 101 grants in the amount of $105,107,441 to 14 states. 

EAC also closed two grants that were fully expended.

Agency Capacity Building 

The agency has a new agreement to work with the Department of the Interior for the negotiation of 

Indirect Cost Rate Agreement for its grantees in FY 2023. The agreement replaces the services previously 

provided by HHS and will continue in FY 2024.

In FY 2023, the agency continued to utilize HHS’ GrantSolutions grants administration software for all 

grants administrative functions. However, due to user feedback and limited opportunities for customization 

in GrantSolutions, the EAC has discontinued services with HHS as of September 30, 2023. The EAC is 

currently working with Groundswell, a mid-tier technology services developer, to build a fully customized 

grant award management system as a replacement for GrantSolutions. The new system, called the Grants 

Lifecycle Application System (GLAS), was launched on October 1, 2023, and is based on the low-code 

Appian platform. GLAS provides a unified user experience and is designed to strengthen the efficiency 

and consistency of the EAC’s federal award management processes. GLAS will provide auditable historical 

grants records, improving the integrity of grants program data and increasing the agency’s transparency 

and accountability. Fully automated processes in GLAS will reduce staff time on administrative activities 

and allow staff to work on additional program development including risk assessment, audit resolution, 

and technical assistance for grantees. The agency conducted initial requirements gathering and system 

planning with Groundswell in May 2023 and worked on an accelerated timeline to build out basic grants 

administration functionality ahead of the next annual report deadline of December 29, 2023. Additional 

system functions and enhancements in GLAS will continue through FY 2024, during which time the 

Grants Office will standardize financial assistance management procedures.

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.
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During FY 2023, 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, 2022, was used to compile the annual grant expenditure report during 

FY 2023. The report is available on www.eac.gov/grants.

The EAC’s Inspector General audits the states’ use of the funds, and the 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 2023, 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 disinformation.

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 the Interior.  

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 (2022-2027) Goals:

• Strengthen American elections through the development and implementation of responsive and 

dynamic voting system guidelines, security, and cyber resources for election officials. 

• Encourage improvements to election administration through the development and distribution of 

resources that assist election officials in modernizing American elections.

• Create operational excellence throughout agency management and programming.
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FY 2023 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.

Following the November 2022 election, the EAC administered the 2022 EAVS. The EAC published and 

implemented two new resources for EAVS respondents: 1. an EAVS Glossary containing over 130 terms 

used in the 2022 EAVS and Policy Survey instruments; 2. eight state-requested webinars conducted on 

the EAVS process. In the summer of 2023, the EAC published the 2022 EAVS Comprehensive Report 

and accompanying datasets. In late FY 2023, the EAC initiated a needs assessment review by interviewing 

22 states about their experiences completing the 2022 EAVS and gathered input from participants for 

implementation in 2024. Prior to the needs assessment interview the EAC for the first time deployed a 

customer satisfaction survey to respondents immediately after states submitted their final certified 2022 

EAVS responses, 27 states completed the survey. Preparation for question user testing of the survey 

instruments began in late FY 2023 and is scheduled to be conducted in early FY 2024. EAC continues 

to work to improve the data quality of these survey instruments. The EAC is currently planning for a 

November 2023 start of the 60-day public comment period for the 2024 EAVS, with the 30-day public 

comment period to follow in January 2024. OMB approval of the 2024 survey instruments is anticipated 

for March 2024.

In late FY 2023, the EAC was preparing to release the 2022 EAVS Data Interactive and State EAVS Data 

briefs. Both products help make EAVS data accessible to a wide audience and provide summaries of stateand jurisdiction-level data. This cycle, the EAC is adding a brief that covers the U.S. as a whole in addition 

to the state briefs. The briefs and interactive are scheduled to be released in early FY 2024.

In preparation for the 20th anniversary of the EAVS, the EAC will be creating a historical EAVS dataset 

which will contain EAVS data from the first EAVS in 2004 to the most recent 2022 EAVS. This dataset 

will make it easier for scholars, states, and other EAVS users to compare the data across time. The EAC 

will be releasing a report commemorating the release of the dataset and the anniversary of this important 

survey to the election administration field. The dataset and report will be published late FY 2024.

EAC research staff was able to respond to 130 data and information requests from voters, election officials 

and researchers representing 33 states. Staff also conducted proactive analysis of EAVS data misuse in the 

news media, prepared fact-check briefs and developed presentations.
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Conducting Original Research

During FY 2023, the EAC and Auburn University worked on the following HAVA studies covering 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 early 

FY 2024. At the end of FY 2023, the EAC commissioned one HAVA study to be completed by Auburn 

University. The study will cover: HAVA Sec 244: Study and Report on Section 303(b) Voters Who 

Register by Mail and Use of Social Security Information. This study is scheduled to be completed by the 

end of FY2024. 

At the end of FY 2023, the EAC commissioned a study on HAVA Grant narratives to be completed by 

the Bipartisan Policy Center. This study will help better understand the impact HAVA grants have had 

on election administration in the United States. Research will be conducted on state expenditures made 

possible by the federal HAVA funds. The project will identify cross-state themes, elevate case studies, and 

compile a publicly available dataset of HAVA grants that will streamline other studies of federal election 

spending. The report is scheduled to be completed in June 2024. 

Serving Voters

In FY 2023, the EAC processed 2 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. The EAC understands it must not only help election officials improve the 

administration of their elections but must also directly help voters. Voter resources are 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.

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 (2022-2027) Goals:

• Encourage improvements to election administration through the development and distribution of 

resources that assist election officials in modernizing American elections.

• Create operational excellence throughout agency management and programming.
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FY 2023 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 help them know 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. With its adoption, 

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 2023, the Testing and Certification Division completed work with NIST’s NVLAP on assessments 

of the Voting System Test Laboratories (VSTLs) to expand their accreditation scope for VVSG 2.0. 

With the accreditation of both VSTLs to test to VVSG 2.0, the EAC is now accepting applications to 

test voting systems against the new guidelines. In accordance with the EAC’s VVSG Lifecycle Policy, 

migration to VVSG 2.0 will be complete 12 months after accreditation of the VSTLs in November 2023 

when applications to test voting systems to prior versions of the guidelines will no longer be accepted, 

with the exception of limited maintenance modifications to existing EAC certified systems. Testing and 

Certification also continues to work with NIST on researching technological solutions to increase voter 

confidence, including end-to-end cryptographic voting systems. 

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

4 voting systems and 31 engineering change orders (ECOs). Currently there is one active voting system 

test campaign for evaluation against VVSG 2.0 and a second pending to be accepted into the program for 

evaluation against VVSG 1.0.

The Testing and Certification Division is also working on standing up a Field Services program that, with 

allowance from states, will bring EAC staff on-site to election offices. The purpose of the program is to 

assist election officials with quality monitoring aspects of the Testing and Certification program including 

verification of fielded system configurations, receipt and where applicable, investigation of voting system 

anomaly reports, and information on manufacturer product advisory notices. Additionally, Field Services 

will assist officials by providing information on the EAC’s Clearinghouse products, toolkits, and best 

practices. This program will be ready to launch in early FY 2024.
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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 (2022-2027) Goals:

• Strengthen American elections through the development and implementation of responsive and 

dynamic voting system guidelines, security, and cyber resources for election officials. 

• Encourage improvements to election administration through the development and distribution of 

resources that assist election officials in modernizing American elections. 

• Create operational excellence throughout agency management and programming.

FY 2023 Accomplishments 

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

CAS maintains an Election Security Preparedness page on the EAC website with cybersecurity, risk 

management, training, best practice, and other resources to support this key mission objective. CAS 

coordinates closely with other agencies such as NIST, CISA, and FBI to produce relevant and timely 

products that complement other agency offerings. Examples of this include the publishing of 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 2023, the program continues to focus on 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 on-boarded with the CISA CDM program for 

automated reporting of vulnerability and remediation data.

The program continues to assist other agency divisions in leveraging secure technologies to accomplish 

their mission. CAS provided technical assistance to the Testing and Certification program’s initiation 

of penetration testing for all certified voting systems. This included assistance in scoping the testing, 

reviewing initial laboratory reports, and making suggestions for improvements. Additionally, CAS is 

developing a coordinated vulnerability disclosure (CVD) program for voting systems in coordination with 

external federal partners and stakeholders. In late 2023, CAS is launching a quarterly series of cyber 

threat intelligence briefings focused on election security with the goal of providing actionable guidance for 

election officials with front-line responsibility for securing our critical elections infrastructure. Finally, CAS 

provided security requirement review support during the ESTEP e-poll book pilot program testing effort.

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

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

practices, the EAC is well positioned to expand its leadership in this area in coordination with our public and 

private partners.
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Additional Information Regarding Agency Management and Operations

To strengthen EAC’s ability to achieve its mission, the focus of FY 2023 has been carrying out the 

strategies outlined in the agency’s 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.

Strategic Plan (2022-2027) Goals:

• Create operational excellence throughout agency management and programming.

FY 2023 EAC Accomplishments

Administrative and human resource policies and procedures are essential to running the day-to-day 

operations of 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.

Cross-office training to ensure all EAC staff, regardless of division, have a basic understanding of finance, 

internal controls, and ethics. 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 crosstraining 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 2023, the EAC continued a review and re-envisioning of the Administration Division and services to 

assure they met 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 EAC needs.

In FY 2023, the EAC hired a human resources manager to serve and support EAC staff. This key position 

plays 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 recruitment has increased diversity in applicant pools and minorities hold key positions 

among staff. And in FY 2023, the EAC hired a Diversity, Equity, Inclusion, Accessibility, and EEO Officer 
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to attract and improve workforce development. The EAC has established a presence amongst historically 

Black and Hispanic learning institutions. While pleased with the efforts to date, the Administrative Division 

looks forward to understanding and supporting the programmatic and operational needs of new teams and 

projects. . The FY 2024 budget includes funds to hire travel and administrative support staff. The agency 

continues to actively seek out opportunities to invest in and maintain a staff that reflects a skilled, diverse 

and effective workforce.

FY 2023 Performance Summary

The following table presents key EAC FY 2023 program performance results data.

Performance Indicator

Type of 

Indicator Outcome

Program Area: Communications and Clearinghouse

Regularly issue information on EAC activities. Output Redesigned and launched eac.gov in early summer 2023. 

Distributed about 35 press releases.

297 Facebook posts with over 80,000 impressions.

357 Tweets with about 566,000 impressions.

31 Instagram posts with almost 5,000 impressions

97 LinkedIn posts with about 45,000 impressions

EAC monthly newsletters to about 5,400 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 with election offices from 40 states including the 

District of Columbia participating.

Produce the annual report of EAC activities 

to Congress by January 31 of each year for the 

preceding year ending September 30, and other 

original documents.

Output Annual report transmitted to Congress January 31, 

2023. 
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Performance Indicator

Type of 

Indicator Outcome

Produced best practices and resource materials to 

assist election officials.

Output Topics include:

• Polling Place Consolidation

• Election Management Guidelines on election 

administration topics

• Checklists for Physical Security & information on 

Federal Grant 

• Accessibility

• College Poll Worker Guidebook 

• Public Records Best Practices

• Alternative Voting Report 

• How to Work with your Legislators Guide 

• Webinar Video Series

• Secure Elections Toolkit 

• Best Practices: Voting Equipment Disposal 

• UOCAVA 

• Voter List Maintenance

• Voter Roll Privacy 

• COOP Template & Guidance Document

• Best Practices: Provisional Voting 

• State Election Policies Data 

• AI Toolkit

• Communication 101 Toolkit

• Poll Worker Quick Tips

• E- Poll Book 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.

Help America Vote College Program Output Developed and published a competitive grants 

application, guidance, and NOFO for the 2023 Help 

America Vote College Program competition. Open 

application period starts in early November.

Modernize and automate the administration of 

grants at EAC.

Output Completed requirements gathering and development 

of a new custom-built grants management platform to 

replace GrantSolutions. Migrated all financial assistance 

awards to the Grants Lifecycle Application System 

(GLAS) in preparation for 2023 annual reporting 

deadline in December.

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 EAC is compliant with requirements to post grant 

funding in USA Spending and has updated policies and 

procedures for submission of the data.
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Performance Indicator

Type of 

Indicator Outcome

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 2 state requests to the NVRA form.

Published the 2022 EAVS Comprehensive 

Report and accompanying datasets.

Commissioned 3 original research studies.

Serve as an expert on the administration of 

American elections.

Output Performed 5 EAVS data fact checks originating from 

press requests and inquiries from the general public.

Answered 125 information requests from voters.

Program Area: Testing and Certification

Test and certify voting systems. Output Certified 4 voting systems with 2 currently in progress.

Approved 31 engineering change orders (ECOs).

Maintained a map of EAC certified voting systems by 

county.

Hired staff to stand up Field Services program that will 

fulfill quality monitoring aspects of voting system testing 

and certification.

Produce voting system guidance for use in 

the field.

Output Published 2 updates to VVSG 2.0 test assertions.

Published 5 requests for interpretation (RFI) regarding 

VVSG 2.0 requirements.

Program Area: Election Supporting Technology Evaluation Program (ESTEP)

Electronic Poll Book Pilot Output EBP requirements were formally established, shared 

with stakeholders and utilized by the VSTLs during pilot 

testing. 

Pilot artifacts and agreements created. 

Seven participants agreed to join the pilot, ranging from 

manufacturers, one state, and a local jurisdiction. 

In response to the testing process and the testing 

reports issued by the VSTLs to the participants, it 

was overwhelmingly recommended by the labs and 

participants that a formal certification program be 

established for electronic poll books by the EAC. 

A comprehensive EAC Electronic Pilot Report is being 

constructed based upon the entire pilot experience, 

including recommendations for a possible future 

certification process for the Commissioners.
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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. 

The EAC added additional cybersecurity-focused 

personnel to increase its in-house capabilities and 

reduce reliance on contractor support.

Continue to modernize EAC IT infrastructure. Output The EAC upgraded its endpoint management 

capabilities with 100% coverage of all endpoints and 

rolled out secure baselines for connected systems. 

New identity management tools were implemented 

as part of zero trust architecture efforts.

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

personnel provided critical support to the 

implementation and continued penetration 

testing of certified voting systems, technical and 

cybersecurity support to ESTEP pilot activities, 

and supported clearinghouse releases with technical 

review and guidance. OCIO also organized an 

artificial intelligence (AI) community of interest 

within the EAC to suggest policies and procedures 

for agency use of AI technologies as well as 

providing guidance to agency stakeholders.

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 2023, EAC received funds in the Salaries and Expenses (S&E) appropriation of $28 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. Additionally, 

$1,000,000 was provided in the Salaries and Expenses for the Help America Vote College Program and 

$75,000,000 was provided for Election Security Grants.
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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 2022 to FY 2023; and the relevance of balances and

amounts in the financial statements and notes are discussed. The changes provide context as to how the

year’s activities impacted the agency’s financial position.

Budgetary Resources 

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

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

Budgetary resources include new Budget Authority from annual Salaries and Expenses appropriations, 

unpaid obligations, recoveries, offsetting collections, carryover no year grant funds, and unobligated 

balances. 

In FY 2023, the available budgetary resources were $103 million, up from $95 million in FY 2022. In 

FY 2023, as mentioned previously, EAC’s appropriations totaled $28 million for Salaries and Expenses, 

including $1.5 million to NIST through the form of an interagency agreement and $1 million for the Help 

America Vote College Program. 

Obligations Incurred decreased from $152 million in FY 2022 to $108.8 million in FY 2023.

The Unobligated Balance – Apportioned increased from $73k in FY 2022 to $1.08 million in FY 2023. 

Financial Position

Assets

EAC had $95.5 million in total assets (Fund Balance with Treasury; Accounts Receivable; Property, 

Equipment, and Software; and Other Assets) as of September 30, 2023, compared to $82.9 million in FY 

2022. 

Liabilities

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

$9,719,951 as of September 30, 2023. Liabilities decreased from $9,240,282 as of September 30, 2022. 

Net Position

Net position (Unexpended Appropriations and Cumulative Results of Operations) increased from $73.7 

million in FY 2022, to $85.7 million in FY 2023. 
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Results of Operations

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

programs: Strengthen, Encourage, and Create. Costs specifically identified with each of the programs, such 

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

Other general agency overhead costs, such as rent, information technology, and financial management, 

are allocated on a per employee basis. The methodology is outlined in EAC’s Cost Allocation Model and 

is reviewed by the financial statement auditors each year to ensure the accurate allocation of expenses to 

each program. 

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

appropriations) for the EAC was $91 million in FY 2023, an increase from $72.8 million in FY 2022.

Limitations of the Financial Statements 

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

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

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

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

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

budgetary resources during execution of the budget, which are prepared from the same books and records. 

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

Government, a sovereign entity. 
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I.D. Analysis Of Controls, Management Systems, 

and Legal Compliance

Internal Control Environment

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

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

is critical for good government, demonstrates responsible stewardship over assets and resources, helps 

ensure high-quality and responsible leadership, allows for effective delivery of services to customers, and 

maximizes desired program outcomes. 

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

aim of ensuring that: 1) programs and operations achieve intended results efficiently and effectively; 2) 

resources are used in accordance with the mission of the agency; 3) programs and resources are protected 

from waste, fraud and abuse; 4) program and operational activities are in compliance with laws and 

regulations; and 5) reliable, complete and timely data are maintained and used for decision-making. 

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

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

requirements, consistent with the purposes authorized, and recorded in accordance with federal accounting 

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

accidental loss or unauthorized disposition, and fraud. 

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

Federal Manager’s Financial Integrity Act

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

establish, maintain, and assess internal controls to ensure that agency program and financial operations are 

performed effectively and efficiently. To help ensure that controls have been identified and implemented, 

the heads of agencies must annually evaluate and report on the effectiveness of internal controls (FMFIA 

Section 2) and financial management systems (FMFIA Section 4) that protect the integrity of federal 

programs. The EAC has provided the 2023 Annual Statement of Assurance to senior leadership as a part of 

its 2023 year-end processes.

Entity-Wide Security Program

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

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

EAC IT staff of four maintains personal computers, smart phones, and servers; provides software requested 

by EAC staff, remote access services, Voice Over Internet Protocol and Interactive Voice Response 

telecommunications tools; and performs vulnerability scans (in addition to DHS Cyber Hygiene scans). IT 

staff remediates and updates security patches so that staff are equipped to perform work both on- and offsite in a secure environment. 
39 U.S. ELECTION ASSISTANCE COMMISSION

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

and routers and switches for Federal Information Security Management Act (FISMA) compliance. The 

EAC’s cybersecurity management needs are managed by three staff members with extensive cybersecurity 

backgrounds as part of a newly created cybersecurity program. The program, in conjunction with IT 

personnel, continuously monitors the EAC’s IT systems security as described in OMB M-10-15, FY 2010 

Reporting Instructions for the FISMA and Agency Privacy Management, dated April 21, 2010. 

Federal Information Security Management Act

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

2023. The audit will be available on EAC’s website.

Audit Follow-Up

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

The Office of the Chief Financial Officer (OCFO) works closely with EAC management and the OIG 

to complete actions necessary to respond to audit findings. EAC’s Inspector General’s statement of 

major management and performance challenges are documented in Section III.A. of this report. EAC 

also considers and responds to recommendations from audits and reviews conducted by the Government 

Accountability Office. 

Federal Financial Management Improvement Act

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

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

Federal Financial Management Improvement Act. 

Accountability of Tax Dollars Act of 2002 

The FY 2023 financial statement audit report identified no material weaknesses in internal control over 

financial reporting.

Inspector General Act Amendments of 1988

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

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

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

Fraud Reduction Report

Pursuant to the Fraud Reduction and Data Analytics Act of 2015 (Public Law 114-186, 32 U.S. Code 3321 

note), EAC is reporting on its fraud reduction efforts since the final quarter of FY 2023 in three key areas:
40 U.S. ELECTION ASSISTANCE COMMISSION

I. Implementation of financial and administrative controls

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

Financial Statement Preparation Guide, Procurement Handbook, Budget Policy, Administrative Control 

of Funds Policy, Internal Control Procedures, Grants Handbook, and Travel Handbook. Standard Forms 

49 Requisitions are used for credit card approvals. The forms are used to reconcile monthly purchase card 

statements in the Citi system, entered by cardholders and reviewed and approved by the Financial Manager 

as cardholder agency point of contact.

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

annual financial statement audit, which lasts from April through mid-November. The memos are in the areas 

of: Fund Balance with Treasury, Accounts Receivable, Accounts Payable, Payroll, Budget, Cash Receipts and 

Disbursements, and Undelivered Orders.

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

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

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

value through willful misrepresentation”. Historically, EAC has not experienced willful fraud. Management 

views the risk of fraud as minimal given the agency’s size, budget, existence of shared service providers, and a 

culture of zero tolerance for fraud. 

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. 

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.
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• 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 with Whistleblower training, so they know how to protect 

themselves from repercussions related to reporting wrongdoing. Other EAC mandatory training 

includes Privacy Act and IT security training. Standards of conduct are laid out in the EAC’s Office of 

Human Resources Handbook, available on the agency’s shared drive, and reviewed at New Employee 

Orientation. The manual specifies that the agency’s General Counsel serves as the Designated Agency 

Ethics Officer, who should be consulted on specific issues of concern. 

Fraud risk factors in the Green Book are incentive/pressure, opportunity (e.g., absence of or ineffective 

controls, override of controls), and attitude/rationalization. The risk factors are used by management to 

identify fraud risks. As mentioned above, the EAC relies on Inspector General and internal auditors and 

other internal and external individuals to provide information about suspected fraud or allegations of fraud.

The risk of opportunity is greatly reduced with financial staff at the EAC separate from the accounting 

and procurement service provider. Independent auditors’ recommendations are taken seriously and 

implemented timely, at times in conjunction with the service providers’ controls. The EAC does not have 

identified material weaknesses in internal controls over operations in FY 2023. 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. 
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III. OMB Circular A-123 with respect to leading practices for managing fraud risk

The EAC management and its independent financial statement and Federal Information Security 

Management Act (FISMA) auditors are responsible for disclosing detected risks. This and other 

information help management identify and assess risks. Assessment of fraud risk is crucial so that it can 

be mitigated or prevented and does not adversely impact agency mission and operations objectives by 

affecting its ability to 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. EAC has agency points of contact for purchase and travel 

cards, as does the financial service provider. Travel service provider accountants reconcile EAC’s Central 

Billing Account each month. Agency-specified types of vendors allowed for use are established under the 

procurement card program via the use of Master Contract Codes. All other vendors will result in a card 

decline until the type of procurement is reviewed and access is given temporarily for the purchase.

Grantees, as well as vendors, are required to be registered in the federal System for Award Management 

(SAM). Grantee requests for payment are reviewed by several staff at the EAC and recorded on route 

slips prior to sending the requests to the service provider’s Accounts Payable office. Further, grantee 

Federal Financial Reports are reviewed and analyzed each year. The process includes confirmation of period 

of performance of the award, report type (annual or final), Dun & Bradstreet Number and Employer 

Identification Number. Total award, Required Match, and Program Incomes are reviewed for accuracy. 

The reports are reconciled against prior year submission to analyze spending rates over time. Questions 

and errors are relayed back to the grantee timely. EAC creates reports tracking key metrics related to 

expenditure of federal funds and state match. Grant expenditure reports are provided to Congress and 

posted on EAC.gov.
43 U.S. ELECTION ASSISTANCE COMMISSION

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 a 

conflict of interest. Several staff members complete confidential and public Financial Disclosure reports 

annually. The reports are reviewed by the Ethics Officer for conflicts of interest. Further, Contracting 

Officer’s Representatives are required to take Ethics in Contracting training, which further reinforces the 

need to avoid conflicts of interest in procurements. Contracting Officer’s Representative can also take a 

free online course entitled Procurement Fraud Indicators.

Cards and system access are cancelled for exiting employees. The financial service provider asks for annual 

certification from the Finance Office on all systems access by EAC staff. The process includes review of 

roles and transaction amount limits for authorized staff.

The EAC undergoes annual financial statement and Federal Information Security Management Act audits. 

The EAC reviews grant audit findings and works with grantees pre- and post-audit. The EAC reviews 

financial transactions for error and potential fraud, and the financial service provider has staff accountants 

with CPAs who review financial transactions. Generally, the requestor of a transaction, his or her 

supervisor, and the EAC funds certifier sign off on transactions. The service providers obligate procurement 

funds. The EAC analyzes its shared service provider’s regular audits throughout the year including purchase 

card payment timeliness, completeness of card logs, and accuracy of payments; Internet Payment 

Platform invoice post-payment audits of timeliness and accuracy, prompt pay reports; accounts payable 

delinquencies; and travel audits of compliance with the Federal Travel Regulation, attachment of required 

receipts to vouchers, and accuracy and timeliness of payment amounts.
44 U.S. ELECTION ASSISTANCE COMMISSION

Grants Program

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

Number of Grants/

Cooperative Agreements 

with Zero Dollar Balances

1 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 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. 

Additionally, the agency is on a three-year risk assessment cycle and was found to be fully compliant and 

overall low risk in its third-party risk assessment for FY 2023. During its payment recapture audit, the 

Bureau of Fiscal Service found no instances of improper payments within the agency for FY 2023. 
Election Assistance Commission 

FY 2023 Agency Financial Report 

43 

Annual Assurance Statement on Internal Control 

45 U.S. ELECTION ASSISTANCE COMMISSION
46 U.S. ELECTION ASSISTANCE COMMISSION

II.A. Inspector General’s Assessment

SECTION II

Financial Section
OFFICE OF INSPECTOR GENERAL

U.S. Election Assistance Commission

AUDIT OF THE U.S. ELECTION ASSISTANCE 

COMMISSION’S FINANCIAL STATEMENTS FOR 

FISCAL YEAR 2023

Report No. F23HQ0044-24-02

November 13, 2023
HIGHLIGHTS

Report No. F23HQ0044-24-02

What OIG Audited 

The Office of Inspector General (OIG), through the 

independent public accounting firm of Allmond & 

Company, LLC, audited the U.S. Election Assistance 

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

fiscal year ended September 30, 2023. 

The audit included reporting on 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.

AUDIT OF EAC’S FINANCIAL 

STATEMENTS FOR FISCAL YEAR 2023

What OIG Recommended

The audit made three recommendations to improve 

EAC’s internal controls over financial reporting:

November 13, 2023

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, 2023, 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 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.

However, the audit identified a significant deficiency 

in EAC’s financial reporting controls related to 

procurement policies and procedures not being 

adhered to while entering into contracts. 

U.S. Election Assistance Commission | Office of the Inspector General
DATE: November 13, 2023 

TO: U.S. Election Assistance Commission, Executive Director, Steven Frid

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

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

Year 2023 (Report No. F23HQ0044-24-02) 

We contracted with the independent public accounting firm of Allmond and Company, LLC

(Allmond & Company) to audit the financial statements of U.S. Election Assistance Commission

(EAC) as of and for the fiscal year ended September 30, 2023, 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, Allmond & Company reported: 

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

U.S. generally accepted accounting principles;

• EAC had no material weaknesses in internal control over financial reporting; however, 

there was one significant deficiency1related to procurement policies and procedures;

• no instances where EAC’s financial management systems did not comply substantially

with the Federal Financial Management Improvement Act of 1996; and

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

Allmond & Company also issued a management letter report discussing control deficiencies

related to maintaining documentation and personnel files. This letter will be transmitted 

separately. 

Allmond & Company is responsible for the attached auditor’s report dated November 10, 2023, 

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. 

1 A significant deficiency is a deficiency or a combination of deficiencies, in internal control that is less severe than 

a material weakness yet important enough to merit the attention by those charged with governance.
cc: Commissioner Christy McCormick, Chair

Commissioner Benjamin W. Hovland, Vice Chair

Commissioner Donald L. Palmer

Commissioner Thomas Hicks 
EAC – 2023 Financial Statement Audit 

Contract: 47QRAA21D0026/20342123F00006

U.S. Election Assistance Commission

Fiscal Year 2023 Financial Statement Audit

Final Independent Auditor’s Report

Submitted for review and acceptance to:

Brianna Schletz

Contracting Officer's Representative 

Election Assistance Commission Office of Inspector General

633 3rd Street NW, Suite 200

Washington, DC 20001

Submitted by:

Jason L. Allmond CPA, CGFM, CISA, CISM

Managing Member

Allmond & Company, LLC

7501 Forbes Blvd., Suite 200

Lanham, MD 20706

301-918-8200

jallmond@allmondcpa.com

Final Independent Auditors’ Report 

Prepared under contract to the Election Assistance Commission (EAC) Office of Inspector General (OIG) to provide 

financial auditing services
 U.S. ELECTION ASSISTANCE COMMISSION

 AUDIT REPORT

 SEPTEMBER 30, 2023

 ALLMOND & COMPANY, LLC

 Certified Public Accountants

 7501 Forbes Blvd., Suite 200

 Lanham, Maryland 20706

 (301) 918-8200
Independent Auditor’s Report

Christy McCormick, Chairwoman

Paul Repak, Director of Finance

Inspector General Election Assistance Commission:

Report on the Financial Statements

Opinion

Pursuant to the Accountability of Tax Dollars Act of 2002, we have audited the accompanying financial 

statements of the Election Assistance Commission (EAC), which comprise the balance sheet as of 

September 30, 2023; the related statement of net cost, changes in net position, and budgetary resources for 

the fiscal year then ended; and the related notes to the financial statements (hereinafter referred to as the 

financial statements). 

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

as of September 30, 2023, and its net cost, changes in net position, and budgetary resources for the fiscal 

year then ended in accordance with accounting principles generally accepted in the United States of 

America. 

Basis for Opinion

We conducted our audit in accordance with auditing standards generally accepted in the United States of 

America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards

issued by the Comptroller General of the United States; and Office of Management and Budget (OMB) 

Bulletin No. 24-01, Audit Requirements for Federal Financial Statements. Our responsibilities under those 

standards and OMB Bulletin No. 24-01 are further described in the Auditor’s Responsibilities for the Audit 

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.

Other Matter

The financial statements of EAC as of and for the fiscal year ended September 30, 2022 were audited by 

another auditor, who expressed an unmodified opinion on those statements on November 14, 2022. These 

statements were not audited, reviewed, or compiled by us; accordingly, we do not express an opinion or 

provide any other form of assurance on them.

Responsibilities of Management for the Financial Statements

Management is responsible for (1) the preparation and fair presentation of these financial statements in 

accordance with accounting principles generally accepted in the United States of America; (2) preparing, 

measuring, and presenting Required Supplementary Information (RSI) in accordance with U.S. generally 

accepted accounting principles; (3) preparing and presenting other information included in EAC’s

Performance and Accountability Report and ensuring the consistency of that information with the audited 

financial statements and the RSI; and (4) designing, implementing, and maintaining effective internal 
Independent Auditor’s Report 

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 Responsibilities 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 conducted in accordance with GAAS, generally accepted government auditing 

standards (GAGAS), and OMB Bulletin No. 24-01 will always detect a material misstatement 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 GAAS, GAGAS, and OMB Bulletin No. 24-01, our 

responsibilities are to exercise professional judgment and maintain professional skepticism throughout the 

audit, identify and assess risks of material misstatement of the financial statements, whether due to fraud 

or error, and design and perform audit procedures that are 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. In 

addition, in making those risk assessments, we obtain an understanding of internal control relevant to an 

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. Accordingly, we express no such opinion.

An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness 

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

the financial statements, and performing 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 of and timing of the audit, significant audit findings, and certain internal control-related 

matters that we identified during the financial statement audit.

Required Supplementary Information (RSI)

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

(FASAB) require that the information in 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 our inquiries, the 

financial statements, and other knowledge we obtained during the audit of the EAC’s financial statements, 
Independent Auditor’s Report 

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 Performance Accountability Report. The other information comprises the Chairwoman’s Letter, 

Management and Discussion Analysis, Measuring Performance: Key Results for FY 2023, and Other 

Information sections 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 exist 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 the 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 deficiencies1 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 that we consider to be 

material weaknesses; however, material weaknesses or significant deficiencies may exist that have not been 

identified. 

During our fiscal year 2023 audit, we identified a deficiency in EAC’s internal control over financial 

reporting that we consider to be a significant deficiency. The deficiency is described in the accompanying 

Exhibit I, Findings and Recommendations, to this report. We considered this significant deficiency in 

determining the nature, timing, and extent of our audit procedures on EAC’s fiscal year 2023 financial 

statements. Although the significant deficiency in internal control did not affect our opinion on EAC’s 

1 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 enough to merit the attention by those charged with governance.
Independent Auditor’s Report 

fiscal year 2023 financial statements, misstatements may occur in unaudited financial information 

reported internally and externally by EAC because of this significant deficiency. 

We also identified a deficiency in EAC’s internal control over financial reporting that we do not consider 

to be a material weakness or significant deficiency that, nonetheless, warrants EAC management’s

attention. We have communicated these matters to EAC management and where appropriate, will report 

on them separately.

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, 2023, 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 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 
Independent Auditor’s Report 

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

any other purpose.

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 2023 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.
Independent Auditor’s Report 

EAC’s Response to Findings

EAC's responses to the findings identified during our audit are described immediately following the 

auditors’ recommendations in Exhibit I. EAC’s responses were not subjected to the auditing procedures 

applied in the audit of the financial statements and, accordingly, we express no opinion on them.

Allmond & Company, LLC

Lanham, MD

November 10, 2023
Independent Auditor’s Report

Exhibit I Significant Deficiency 

Findings and Recommendations

Improvements needed over Implementation of the Election Assistance Commission Procurement 

Policies and Procedures

CONDITION

During our review of the Election Assistance Commission (EAC) procurement activities we noted that 

EAC needs improvements in the implementation of its procurement policies and procedures. More 

specifically, we noted the following:

Interim Testing

• For 15 of 111 procurement samples tested, we noted that the contract was signed by an EAC 

official without the appropriate authority to do so. 

• For 1 of 111 procurement samples tested, we noted that the EAC was unable to provide a signed 

contract to support an obligation recorded in EAC’s financial system. 

Year-end Testing

• For 1 of 55 procurement samples tested, we noted that the contract was signed by an EAC official

without the appropriate authority to do so.

• For 1 of 55 procurement samples tested, we noted that the EAC was unable to provide a signed

contract to support an obligation recorded in EAC’s financial system.

CRITERIA

The U.S. Election Assistance Commission Policies and Procedures, March 2018, Section C Overview 

Subpart 2(a) states that the Commission’s policy is to “Acquire all supplies and services following the 

Federal Acquisition Regulations (FAR) the uniform policies and procedures for acquisition by all 

executive agencies and this document”.

In addition, Section C, subpart 2(e) states that “Only the Contracting Officer can obligate the Commission 

in procurement activities”. 

The U.S. Federal Acquisition Regulation, General, Section 1.601 (a) states that “Unless specifically 

prohibited by another provision of law, authority, and responsibility to contract for authorized supplies 

and services are vested in the agency head. The agency head may establish contracting activities and 

delegate broad authority to manage the agency’s contracting functions to heads of such contracting 

activities. Contracts may be entered into and signed on behalf of the Government only by contracting 

officers”.

U.S. Government Accountability Office GAO-14-704G, Standards for Internal Control in the Federal 

Government (or “Green Book”), September 2014 revision, Section 10.3 Proper Execution of Transactions

states that “Transactions are authorized and executed only by persons acting within the scope of their 
Independent Auditor’s Report

Exhibit I Significant Deficiency 

Findings and Recommendations

authority. This is the principal means of assuring that only valid transactions to exchange, transfer, use, or 

commit resources are initiated or entered into.” 

Additionally, Section 10.3 Appropriate Documentation of Transactions and Internal Control states that 

“Management clearly documents internal control and all transactions and other significant events in a 

manner that allows the documentation to be readily available for examination. The documentation may 

appear in management directives, administrative policies, or operating manuals, in either paper or 

electronic form. Documentation and records are properly managed and maintained.” 

CAUSE

EAC management did not always adhere to the documented EAC procurement policies and procedures or 

the Federal Acquisition Regulation (FAR) while entering into contracts with public vendors. 

EFFECT

EAC has entered into several unauthorized contracts with public vendors totaling over $2,636,520 in our 

sample alone. As a result, EAC has recorded obligations in its financial system for contracts that are not 

considered legally binding. 

Furthermore, EAC failed to comply with the acquisition regulations outlined in the Federal Acquisition 

Regulation (FAR), the codification and publication of uniform policies and procedures for acquisition by 

all executive agencies.

RECOMMENDATION

We recommend that EAC management:

• Utilize a contracting officer(s), such as their designated service provider, to enter into all new contracts 

on behalf of the EAC.

• Review all current open obligations and identify all contracts entered into without proper authorization 

and have the EAC and/or service provider contracting officer ratify the contracts. Ensure that the 

authorization is properly documented.

• Ensure that all signed contracts are appropriately retained by EAC and or their service provider. 

MANAGEMENT RESPONSE

Management concurs with the condition and will consider the recommendation provided when determining 

if a corrective action plan should be developed once the audit concludes.

AUDITOR RESPONSE

We will perform follow up procedures during FY 2024 to determine if corrective action has been fully 

implemented.
UNITED STATES ELECTION ASSISTANCE COMMISSION

FINANCIAL STATEMENTS

FOR THE YEARS ENDED

SEPTEMBER 30, 2023 AND 2022
UNITED STATES ELECTION ASSISTANCE COMMISSION

FINANCIAL STATEMENTS

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

TABLE OF CONTENTS

BALANCE SHEET............................................................................................ 1

STATEMENT OF NET COST............................................................................... 2

STATEMENT OF CHANGES IN NET POSITION...................................................... 3

STATEMENT OF BUDGETARY RESOURCES......................................................... 4

NOTES TO THE FINANCIAL STATEMENTS........................................................... 5-17
1

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UNITED STATES ELECTION ASSISTANCE COMMISSION

BALANCE SHEET

AS OF SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Assets: 95,512,709.00 82,974,367.00

Intragovernmental Assets: - - 

Fund Balance with Treasury (Note 2) $ 93,805,774 $ 81,819,235 

Advances and Prepayments 158,713 541,032 

Total Intragovernmental Assets 93,964,487 82,360,267 - - 

Other than Intragovernmental Assets: - - 

Accounts Receivable, Net (Note 3) 17,054 14,004 

Property, Plant, and Equipment, Net (Note 4) 1,531,168 600,096 

Total Other than Intragovernmental Assets 1,548,222 614,100 

Total Assets $ 95,512,709 $ 82,974,367 

- - 

Liabilities (Note 5): 9,719,951.00 9,240,282.00

Intragovernmental Liabilities: 600,484.00 788,322.00

Accounts Payable $ 545,731 $ 743,892 

Other Liabilities (Note 6) 54,753 44,430 

Total Intragovernmental Liabilities 600,484 788,322 - - 

Other than Intragovernmental Liabilities: - - 

Accounts Payable 2,023,566 2,001,788 

Federal Employee and Veteran Benefits Payable 496,258 402,436 

Other Liabilities (Note 6) 6,599,643 6,047,736 

Total Other than Intragovernmental Liabilities 9,119,467 8,451,960 

Total Liabilities $ 9,719,951 $ 9,240,282 

- - 

Commitments and Contingencies (Note 8) 8 - - - 

Net Position: 85,792,758.00 73,734,085.00

Unexpended Appropriations - Funds from Other than Dedicated 

Collections $ 84,737,308 $ 73,490,262 

Total Unexpended Appropriations (Consolidated) 84,737,308 73,490,262 - - 

Cumulative Results of Operations - Funds from Other than Dedicated 

Collections 1,055,450 243,823 

Total Cumulative Results of Operations (Consolidated) 1,055,450 243,823 

Total Net Position $ 85,792,758 $ 73,734,085 

- - 

Total Liabilities and Net Position $ 95,512,709 $ 82,974,367 

The accompanying notes are an integral part of these financial statements.
2 

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UNITED STATES ELECTION ASSISTANCE COMMISSION

STATEMENT OF NET COST

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Gross Program Costs (Note 9) - - 

Program A: Technology - - 

Gross Costs $ 79,609,539 $ 61,738,056 

Less: Earned Revenue - - 

Net Program Costs 79,609,539 61,738,056 

- - 

Program B: Resources - - 

Gross Costs 5,222,235 4,576,290 

Less: Earned Revenue - - 

Net Program Costs 5,222,235 4,576,290 

- - 

Program C: Operations - - 

Gross Costs 6,172,032 6,474,894 

Less: Earned Revenue - - 

Net Program Costs 6,172,032 6,474,894 - - 

Net Cost of Operations $ 91,003,806 $ 72,789,240 

The accompanying notes are an integral part of these financial statements.
3

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UNITED STATES ELECTION ASSISTANCE COMMISSION

STATEMENT OF CHANGES IN NET POSITION

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Unexpended Appropriations: 84,737,308.00 73,490,262.00

Beginning Balance $ 73,490,262 $ 51,624,048 

Beginning Balance, as Adjusted $ 73,490,262 $ 51,624,048 - - 

Appropriations Received 103,000,000 95,000,000 

Other Adjustments (520,070) (347,967)

Appropriations Used (91,232,884) (72,785,819)

Net Change in Unexpended Appropriations 11,247,046 21,866,214 

Total Unexpended Appropriations $ 84,737,308 $ 73,490,262 - - 

Cumulative Results of Operations: 1,055,450.00 243,823.00

Beginning Balance $ 243,823 $ (99,566)

Beginning Balance, as Adjusted $ 243,823 $ (99,566) - - 

Appropriations Used 91,232,884 72,785,819 

Imputed Financing (Note 10) 582,549 346,810 

Net Cost of Operations (91,003,806) (72,789,240)

Net Change in Cumulative Results of Operations 811,627 343,389 

Total Cumulative Results of Operations $ 1,055,450 $ 243,823 

Net Position $ 85,792,758 $ 73,734,085 

The accompanying notes are an integral part of these financial statements.
4

'

UNITED STATES ELECTION ASSISTANCE COMMISSION

STATEMENT OF BUDGETARY RESOURCES

FOR THE YEARS ENDED SEPTEMBER 30, 2023 AND 2022

(In Dollars)

2023 2022

Budgetary Resources: 174,347,972.00 214,281,561.00

Unobligated Balance From Prior Year Budget Authority, Net (Note 11) $ 71,347,972 $ 119,281,561 

Appropriations 103,000,000 95,000,000 

Total Budgetary Resources $ 174,347,972 $ 214,281,561 

- - 

Status of Budgetary Resources: 174,347,972.00 214,281,561.00

New Obligations and Upward Adjustments (Total) $ 108,862,443 $ 152,042,811 

Unobligated Balance, End of Year: 65,485,529.00 62,238,750.00

Apportioned, Unexpired Accounts 1,086,825 217,490 

Unapportioned, Unexpired Accounts 3,783,490 3,629,837 

Unexpired Unobligated Balance, End of Year 4,870,315 3,847,327 

Expired Unobligated Balance, End of Year 60,615,214 58,391,423 

Unobligated Balance, End of Year (Total) 65,485,529 62,238,750 

Total Budgetary Resources $ 174,347,972 $ 214,281,561 

- - 

Outlays, Net and Disbursements, Net: 90,493,391.00 67,994,154.00

Outlays, Net (Total) $ 90,493,391 $ 67,994,154 

Agency Outlays, Net $ 90,493,391 $ 67,994,154 

The accompanying notes are an integral part of these financial statements.
5

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, conducting the Election Administration and Voting Survey (EAVS) following each federal 

election, and maintaining the national mail voter registration form developed in accordance with the 

National Voter Registration Act of 1993. Additionally, the agency employs subject matter experts in 

election administration, voting technology, cyber security, and election law to produce best practices, 

resources, guidance, trainings, pilot programs, and studies to serve the nation’s election officials. 

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 EAC established the Local Leadership Council as a fourth FACA board to advise 

the agency from the perspective of local election officials. 

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.
6

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 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 those 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 Fund Balance with Treasury 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:
7

Description Useful Life (years)

Leasehold Improvements 4-7

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.

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.
8

J. Accrued and Actuarial Workers’ Compensation

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

addresses all claims brought by the EAC’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’s 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. 
9

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 

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, 2023 and 2022, were as follows:

TFM FBWT Footnote

2023 2022

Status of Fund Balance With Treasury: - - 

Unobligated Balance - - 

Available $ 1,086,826 $ 217,490 

Unavailable 64,398,704 62,021,259 

Obligated Balance Not Yet Disbursed 28,320,244 19,580,486 

Total $ 93,805,774 $ 81,819,235 

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.
10 

NOTE 3. ACCOUNTS RECEIVABLE, NET

Accounts receivable balances as of September 30, 2023 and 2022, were as follows:

TFM AR Footnote

2023 2022

Intragovernmental - - 

Accounts Receivable $ - $ - 

Total Intragovernmental Accounts Receivable $ - $ - - - 

Other than Intragovernmental - - 

Accounts Receivable $ 17,054 $ 14,004 

Total Other than Intragovernmental Accounts Receivable $ 17,054 $ 14,004 

Total Accounts Receivable $ 17,054 $ 14,004 

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, 2023 and 2022. 

NOTE 4. PROPERTY, PLANT, AND EQUIPMENT, NET

Schedule of General Property, Plant, and Equipment, Net as of September 30, 2023 and 2022: 

TFM PPE Footnote

Acquisition Cost Accumulated 

Depreciation and 

Amortization

Net Book Value

2023 - 

Major Class: - 

Buildings $ - $ - $ - 

Furniture and Equipment 846,499 352,041 494,458 

Software 86,414 17,704 68,710 

Software In Development 968,000 - 968,000 

Total $ 1,900,913 $ 369,745 $ 1,531,168 0.00 0.00 0.00

2022 0.00 0.00 0.00

Major Class: - - - 

Buildings $ - $ - $ - 

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

Software 32,119 8,565 23,554 

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

NOTE 5. LIABILITIES NOT COVERED BY BUDGETARY RESOURCES

The liabilities for the EAC as of September 30, 2023 and 2022, include liabilities not covered by budgetary 

resources. Congressional action is needed before budgetary resources can be provided. Although future
11

appropriations to fund these liabilities are likely and anticipated, it is not certain that appropriations will be 

enacted to fund these liabilities.

TFM LNCBR Footnote

2023 2022

Intragovernmental-Unemployment Insurance - 1,198 

Unfunded Leave 487,196 363,503 

Total Liabilities Not Covered by Budgetary Resources $ 487,196 $ 364,701 

Total Liabilities Covered by Bugetary Resources 9,227,178 8,870,005 

Liabilities Not Requiring Budgetary Resources 5,577 5,576 

Total Liabilities $ 9,719,951 $ 9,240,282 

Unemployment Insurance liabilities represent the unfunded liability for actual workers compensation 

claims and unemployment benefits paid on the 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, 2023 and 2022, were as follows:

TFM Other Liabilities Footnote

Current Non-Current Total

2023 - - - 

Intragovernmental: - - - 

Employer Contributions and Payroll Taxes Payable 

(without reciprocals) $ 11,672 $ - $ 11,672 

Custodial Liability (to the general fund) 5,577 - 5,577 

Employer Contributions and Payroll Taxes Payable 37,504 - 37,504 

Total Intragovernmental $ 54,753 $ - $ 54,753 0.00 0.00 0.00

Other than Intragovernmental: - - - 

Accrued Funded Payroll and Leave $ 158,509 $ - $ 158,509 

Other Liabilities w/Related Budgetary Obligations 6,441,134 - 6,441,134 

Total Other than Intragovernmental $ 6,599,643 $ - $ 6,599,643 

Total Other Liabilities $ 6,654,396 $ - $ 6,654,396 0.00 0.00 0.00

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 Intragovernmental $ 44,430 $ - $ 44,430 
12

0.00 0.00 0.00

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 Other than Intragovernmental $ 6,047,736 $ - $ 6,047,736 

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

NOTE 7. LEASES

Operating Leases

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

is currently operating under a 10-year lease, which included delayed occupancy of the basement hearing 

room which became effective August 1, 2022. As of now, the EAC is operating under its full annual 

occupancy agreement amount for the duration of its lease.

EAC Leases FN

Below is a schedule of future payments for the term of the lease:

Office Space Total Federal

Fiscal Year - - 

2024 $ 714,321 $ 714,321 

2025 718,129 718,129 

2026 722,017 722,017 

2027 725,986 725,986 

2028 730,038 730,038 

After 2028 1,595,782 1,595,782 

Total Future Lease Payments $ 5,206,273 $ 5,206,273 

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

NOTE 8. COMMITMENTS AND CONTINGENCIES

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

30, 2023 and 2022.

'

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:

2023 2022

Technology - - 

Intgragovernmental Costs $ 2,946,306 $ 2,247,174 

Public Costs 76,663,233 59,490,882 

Less: Earned Revenue - - 

Total Costs 79,609,539 61,738,056 - - 
13

Resources - - 

Intgragovernmental Costs $ 1,851,881 $ 2,056,378 

Public Costs 3,370,354 2,519,912 

Less: Earned Revenue - - 

Total Costs 5,222,235 4,576,290 - - 

Operations - - 

Intgragovernmental Costs $ 3,104,011 $ 3,606,176 

Public Costs 3,068,021 2,868,718 

Less: Earned Revenue - - 

Total Costs 6,172,032 6,474,894 - - 

Total Intragovernmental Costs $ 7,902,198 $ 7,909,728 

Total Public Costs 83,101,608 64,879,512 

Total Costs 91,003,806 72,789,240 

Less: Earned Revenue - - 

Net Cost of Operations $ 91,003,806 $ 72,789,240 

NOTE 10. INTER-ENTITY COSTS

EAC recognizes certain inter-entity costs for goods and services that are received from other federal entities 

at no cost or at a cost less than the full cost. Certain costs of the providing entity that are not fully reimbursed 

are recognized as imputed cost and are offset by imputed revenue. Such imputed costs and revenues relate 

to employee benefits and claims to be settled by the Treasury Judgement Fund. EAC recognizes as interentity 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 years ended September 30, 2023 and 2022, respectively, inter-entity costs were as follows: TFM Inter-Entity Costs Footnote

2023 2022

Office of Personnel Management $ 582,549 $ 346,810 

Total Imputed Financing Sources $ 582,549 $ 346,810 

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, 2023 and 2022, consisted of the 

following:

TFM Net Adjustments to Unobligated Balance

2023 2022

Unobligated Balance Brought Forward From Prior Year, October 1 $ 62,205,344 $ 42,075,304 

Recoveries of Prior Year Obligations 9,662,698 77,554,224 

Other Changes in Unobligated Balances (520,070) (347,967)

Unobligated Balance From Prior Year Budget Authority, Net 

(Discretionary and Mandatory) $ 71,347,972 $ 119,281,561 
14 

A manual adjustment was made to the unobligated balance brought forward from prior year, October that 

is reflected on EAC’s SF 133 line 1020. This adjustment was to correct accounting errors in the amount of 

$33,406. 

NOTE 12. UNDELIVERED ORDERS AT THE END OF THE PERIOD

Budgetary resources obligated for undelivered orders as of September 30, 2023 and 2022 were as follows: 

TFM Undelivered Orders - End of Period Footnote

Federal Non-Federal Total

2023 - - - 

Paid Undelivered Orders $ 158,712 $ - $ 158,712 

Unpaid Undelivered Orders 1,659,194 17,433,873 19,093,067 

Total Undelivered Orders $ 1,817,906 $ 17,433,873 $ 19,251,779 0.00 0.00 0.00

2022

0.00 0.00 0.00

Paid Undelivered Orders $ 541,032 $ - $ 541,032 

Unpaid Undelivered Orders 1,729,567 8,980,914 10,710,481 

Total Undelivered Orders $ 2,270,599 $ 8,980,914 $ 11,251,513 

NOTE 13. EXPLANATION OF DIFFERENCES BETWEEN THE STATEMENT OF 

BUDGETARY RESOURCES AND THE BUDGET OF THE U.S. GOVERNMENT

The President’s Budget that will include fiscal year 2023 actual budgetary execution information has not 

yet been published. The President’s Budget is scheduled for publication in February 2024 and can be found 

at the OMB website: http://www.whitehouse.gov/omb/. The Fiscal Year 2024 Budget of the United States 

Government, with the "Actual" column completed for 2022, has been reconciled to the Statement of 

Budgetary Resources and there were no material differences. 

TFM Budgetary Resource Comparison Footnote

(In Millions)

Budgetary 

Resources

New Obligations 

& Upward 

Adjustments 

(Total)

Distributed 

Offsetting 

Receipts

Net Outlays

Combined Statement of Budgetary 

Resources

$ 214 $ 152 $ - $ 68 

Unobligated Balance Not Available (58) - - - 

Budget of the U.S. Government $ 156 $ 152 $ - $ 68 

NOTE 14. CUSTODIAL REVENUES

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 
15 

overall financial statements. The EAC’s total custodial collections are $0 and $0 for the years ended 

September 30, 2023 and 2022, respectively. 

NOTE 15: RECONCILIATION OF NET COST TO NET OUTLAYS

The reconciliation of net outlays, presented on a budgetary basis, and the net cost, presented on an accrual 

basis, provides an explanation of the relationship between budgetary and financial accounting information.

The reconciliation of Net Cost to Net Outlays as of September 30, 2023: 

TFM Sta ndard BAR - Summary

Intragovernmental

Other than 

IntragovernmentalTotal

Net Operating Cost $ 7,902,198 $ 83,101,608 $ 91,003,806 0.00 0.00 0.00

Components of Net Operating Cost Not Part of the 

Budgetary Outlays

-777,030.00 -758,168.00 -1,535,198.00

Property, Plant, and Equipment Depreciation Expense - (93,711) (93,711) 0.00 0.00 0.00

Increase/(Decrease) in Assets: -382,320.00 3,051.00 -379,269.00

Accounts Receivable, Net - 3,051 3,051 

Advances and Prepayments (382,320) - (382,320) 0.00 0.00 0.00

(Increase)/Decrease in Liabilities: 187,839.00 -667,508.00 -479,669.00

Accounts Payable 198,161 (21,778) 176,383 

Federal Employee and Veteran Benefits Payable - (93,822) (93,822)

Other Liabilities (10,322) (551,908) (562,230) 0.00 0.00 0.00

Financing Sources: -582,549.00 - -582,549.00

Imputed Cost (582,549) - (582,549)

Total Components of Net Operating Cost Not Part of 

the Budgetary Outlays $ (777,030) $ (758,168) $ (1,535,198) 0.00 0.00 0.00

Components of the Budget Outlays That Are Not Part 

of Net Operating Cost

- 1,024,783.00 1,024,783.00

Acquisition of Capital Assets - 1,024,783 1,024,783 0.00 0.00 0.00

Total Components of the Budget Outlays That Are Not 

Part of Net Operating Cost $ - $ 1,024,783 $ 1,024,783 0.00 0.00 0.00

0.00 0.00 0.00

Total Net Outlays (Calculated Total) $ 7,125,168 $ 83,368,223 $ 90,493,391 

0.00 0.00 0.00

Budgetary Agency Outlays, net $ - $ - $ 90,493,391 

The reconciliation of Net Cost to Net Outlays as of September 30, 2022: 

'

Intragovernmental

Other than 

IntragovernmentalTotal

Net Operating Cost $ 7,909,729 $ 64,879,511 $ 72,789,240 0.00 0.00 0.00

-714,094.00 -4,538,731.00 -5,252,825.00
16 

Components of Net Operating Cost Not Part of the 

Budgetary Outlays

Property, Plant, and Equipment Depreciation Expense - (92,824) (92,824) 0.00 0.00 0.00

Increase/(Decrease) in Assets: 1,664.00 1,664.00

Accounts Receivable, Net - 1,664 1,664 0.00 0.00 0.00

(Increase)/Decrease in Liabilities: -367,284.00 -4,447,571.00 -4,814,855.00

Accounts Payable (433,229) 1,109,070 675,841 

Federal Employee and Veteran Benefits Payable - 795 795 

Other Liabilities 65,945 (5,557,436) (5,491,491) 0.00 0.00 0.00

Financing Sources: -346,810.00 - -346,810.00

Imputed Cost (346,810) - (346,810)

Total Components of Net Operating Cost Not Part of 

the Budgetary Outlays $ (714,094) $ (4,538,731) $ (5,252,825) 0.00 0.00 0.00

Components of the Budget Outlays That Are Not Part 

of Net Operating Cost

- 457,739.00 457,739.00

Acquisition of Capital Assets - 457,739 457,739 0.00 0.00 0.00

Total Components of the Budget Outlays That Are Not 

Part of Net Operating Cost $ - $ 457,739 $ 457,739 0.00 0.00 0.00

Misc Items 5,576.00 -5,576.00 0.00

Custodial/Non-Exchange Revenue 5,576 (5,576) - 

Total Other Reconciling Items $ 5,576 $ (5,576) $ - 0.00 0.00 0.00

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

0.00 0.00 0.00

Budgetary Agency Outlays, net $ - $ - $ 67,994,154 

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 COVID-19 

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. 

COVID-19 Activity as of September 30, 2023 and 2022: COVID19 Footnote

2023 2022

COVID-19 Activity 0.00 0.00 0.00 0.00

Budgetary Resources: Unobligated (and unexpired) Balance Carried Forward 

from PY

$ 57,447,435 $ 37,427,788 

Rescissions/Other Changes to Budgetary Resources 8,794,366 77,242,879 

Budgetary Resources Obligated (6,815,692) (57,223,232)

Budgetary Resources: Ending Unobligated (and unexpired) Balance to 

be Carried Forward $ 59,426,109 $ 57,447,435 0.00 0.00
17 

Outlays, Net (Total) $ (6,928,815) $ (20,292,640)

In addition, this note should refer to other notes that discuss COVID-19 impacts. These could include, 

among others, the following notes: FBWT (Note 2), liabilities not covered by budgetary resources (Note 

5), other liabilities (Note 6), intra-governmental costs and exchange revenue (Note 9), inter-entity costs 

(Note 10), etc. 
SECTION III

Other Accompanying 

Information

80 U.S. ELECTION ASSISTANCE COMMISSION
III.A. Summary of Financial Statement Audit 

and Management Assurances

Summary of Fiscal Year 2023 Financial Statement Audit

Audit Opinion Unmodified

Material Weaknesses Beginning 

Balance

New Resolved Consolidated Ending 

Balance

Financial Accounting & Report-ing 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

81 U.S. ELECTION ASSISTANCE COMMISSION
OFFICE OF INSPECTOR GENERAL

U.S. Election Assistance Commission

MANAGEMENT CHALLENGES 

FOR THE U.S. ELECTION 

ASSISTANCE COMMISSION IN 

FISCAL YEAR 2024
1

Introduction

This is the Office of Inspector General’s (OIG’s) independent assessment of the top 

management challenges facing the U.S. Election Assistance Commission (EAC). The Reports 

Consolidation Act of 2000 requires us to annually update our assessment of EAC’s “most serious 

management and performance challenges facing the agency and briefly assess the agency’s 

progress in addressing those challenges.”1

Based on our oversight work, we identified five challenges EAC must navigate to fully meet its 

mission:

• Aligning Resources With Mandates While Addressing Expectations and Risks

• Attracting and Retaining a Highly Skilled Workforce

• Coordinating to Meet Customer Service and Critical Infrastructure Goals

• Providing Effective Oversight of Grantees

• Strengthening Internal Controls

In this report, we modified the first management challenge from last year to account for EAC’s 

increased appropriation. Many of the challenges mirror last year but have new conditions that 

may impact EAC’s ability to navigate such challenges. We also elevated a challenge related to 

the agency’s controls over records and policies. We focused on areas that most impact the 

agency’s ability to help election officials improve the administration of elections and help 

Americans participate in the voting process. The report includes a description of all five

challenges, EAC’s progress in addressing them, and the work that remains to be done. We note 

that some of the challenges stem from factors beyond EAC’s full control. 

We are committed to providing timely oversight of EAC’s programs and operations and this 

report will help inform OIG’s work. 

1 The Reports Consolidation Act of 2000, Pub. L. No. 106 –531 § 3 (codified at 31 U.S.C. § 3516).
2

Aligning Resources With Mandates While Assessing 

Expectations and Risks

In fiscal year 2023, EAC received an appropriation of $28 million, an increase of $8 million from 

FY 2022.

2 EAC is the only federal agency with a specific mandate to help improve U.S. election 

administration3 and was established in 2002 with the enactment of the Help America Vote Act 

(HAVA).

4 HAVA outlined three main functions for the independent agency: (1) testing and 

certification of voting systems, (2) providing a clearinghouse of information for election officials 

and the public, and (3) distributing grants to states and territories.5 EAC addresses its threepronged mandate with four bipartisan Commissioners and support from 63 staff members.

Why is This a Challenge? 

The process of executing the budget is central to EAC’s ability to deliver on its mandates and

there are inherent challenges to spend additional funds when the funds need to be obligated 

within 1 year. However, EAC received an increase in funding when the 2023 appropriation was 

signed into law on December 29, 2022. This was after a 3-month continuing resolution that left

EAC with 9 months to responsibly spend an additional $8 million from the previous year—or 29

percent more—while accounting for increased expectations and programmatic risks.

6

In addition to the budget-related challenges, there continues to be growing needs in the 

election community, driven by increased interest in elections and intensified demand on 

election workers. The U.S. election system is impacted by new and emerging risks such as 

artificial intelligence and staffing shortages. The challenging and changing environment 

emphasizes the importance that agency communication remains consistent, balanced, and 

bipartisan. 

As states prepare for the 2024 election year, expectations for EAC have increased. EAC 

continues to report an uptick in Freedom of Information Act requests, and new requests from 

election administrators. Recently, EAC, as a trusted source of election information, has been 

called on to provide comprehensive messaging around its Voluntary Voting System Guidelines 

(VVSG) 2.0.7 Despite growing expectations and demands, EAC also faces the introduction of 

new bills, including one that outlines responsibilities yet limits resources of the Commission. 

2 Consolidated Appropriations Act, 2023, Pub. L. No. 117–328; Consolidated Appropriations Act, 2022, Pub. L. No. 

117–103. 3 Other federal agencies have roles in regulating or supporting U.S. campaigns or federal elections. 

Congressional Research Service, Federal Role in U.S. Campaigns and Elections: An Overview (September 2018). 4 Help America Vote Act of 2002, Public Law 107–252 §§ 201. 5 Help America Vote Act of 2002, Public Law 107–252 § 202. 6 The federal fiscal year runs from October 1 to September 30.

7 Voluntary Voting System Guidelines 2.0 are the most recent version of specifications and requirements against 

which voting systems can be tested to determine if they meet required standards. EAC adopted VVSG 2.0 in 

February 2021. 
3

Progress and Ongoing Work to Address the Challenge

EAC leadership remains committed to the responsible stewardship of federal taxpayer funds

and providing support to states and territories in the administration of elections. To address the 

funding challenges and increased expectations, EAC reports it has used pilot initiatives to 

incrementally expand programs. 

In response to stakeholders, the EAC Testing and Certification Program increased staff, hiring 

field auditors with a regional presence to report on anomalies in the field. EAC’s request for 

funds in the Fiscal Year 2024 Congressional Budget Justification bolsters this with an additional 

request for field inspections of certified voting systems and post-manufacturing audits of voting 

system equipment via a Field Services Program. The program aims “to ensure configurations of 

fielded EAC certified systems are consistent with their scope of certification, gather anomaly 

reports from election officials, provide trainings, and perform site reviews.” 8 This was initially 

included as a pilot program in the previous year’s budget. 

Similarly, the 2023 EAC budget request included a pilot testing program for electronic poll 

books, and the 2024 request asks for funds to establish a permanent program for testing and 

certifying electronic pollbooks.

EAC has taken steps to increase awareness of agency progress, including resuming in-person 

meetings for the three HAVA-mandated Federal Advisory Committee Act (FACA) boards.

9 In 

2021, EAC also established the Local Leadership Council to get input from local election leaders 

across the country. EAC held an in-person Local Leadership Council meeting in the summer of 

2023 to share and gather information.

Work That Needs to Be Done 

While EAC has taken steps to address this challenge, our work indicates there are still 

opportunities to assess risk and strategically align resources with the agency’s mandate. EAC 

has used pilots to test programs, but needs to thoughtfully plan how pilots will be expanded, 

identify risks, and determine what additional resources are needed to fully transfer pilots to full 

programs. The agency’s budget requests the EAC full-time equivalent personnel the agency 

needs to carry out its mission, but it does not distinguish by program. 

OIG audited the EAC information security program for fiscal year 2023 and found that the Office 

of the Chief Information Officer did not fully implement its governance risk and compliance 

solution in accordance with federal guidance. The solution is to manage and monitor

cybersecurity risk activities and provide a centralized enterprise-wide view of risk across EAC.10

8 EAC, Fiscal Year 2024 Congressional Budget Justification. 9 Help America Vote Act of 2002, Public Law 107–252 § 201. 10 EAC OIG, Audit of the U.S. Election Assistance Commission’s Compliance with the Federal Information Security 

Modernization Act for Fiscal Year 2023 (O23HQ0029-23-07, August 2023).
4

Similarly, the recent testing and certification audit found that EAC had not conducted a formal 

risk assessment of the testing and certification program or established an enterprise risk 

management program for the agency in accordance with the U.S. Office of Management and 

Budget Circular No. A-123.11 This management challenge is also contingent on external factors. 

To fully address the challenge, in addition to assessing risk and expectations, EAC must 

advocate for funding and determine if it would benefit from multi-year funding given election 

cycles, while continuing to demonstrate progress. 

Attracting and Retaining a Highly Skilled Workforce

Federal standards require agencies to continually assess needs so its workforce has the 

required knowledge, skills, and abilities to achieve organizational goals. Federal regulations also 

require agencies to conduct formal workforce planning and, as part of that, agencies must 

“[e]nsure leadership continuity by implementing and evaluating recruitment, development, and 

succession plans for leadership positions.”12

The success of EAC’s mission relies on the Commission’s ability to attract and retain a highly

skilled workforce, while having appropriate succession plans. However, EAC continues to face

significant challenges in this area with turnover and vacancies in key positions. 

Why is This a Challenge? 

EAC’s increased funding has been used for programmatic growth, without a corresponding 

expansion of its operational support functions. While EAC must continue to meet its obligations 

under HAVA, it must also meet the requirements and standards put forth for federal entities, 

despite being a small agency. Currently, this is hampered by HAVA’s executive salary caps and 

restrictions on the Commissioners. 

Small agency and increased administrative needs. With the increase in funding and return to 

pre-pandemic travel levels, EAC has more administrative support needs than it did before. 

Meanwhile, it has no additional support staff. For example, a single employee is currently 

charged with responsibility for EAC’s administrative support, contract oversight, and human 

resources. These three critical functions have no segregation of duties or deputy positions to 

provide additional coverage and training. The result is that program staff are often pulled into 

ad hoc “other duties as assigned” to support travel and events such as board meetings and 

hearings. Further, the workload provides minimal time for professional development, with 

some employees saying they have been denied training.

11 EAC OIG, Audit of the U.S. Election Assistance Commission’s Testing and Certification Program (P22HQ0018-23-

05, March 2023). 12 5 CFR 250.204.
5

Organizational chart and succession planning. For several years, EAC has operated without an 

approved organizational chart. The Commissioners had agreed upon an organizational chart 

early in 2023, but the new Executive Director wanted changes and agreement on them has not 

been reached. The current organizational chart notes that it is operational, but as of September 

2023 it was still pending a final vote by the Commissioners.13 While this does not impede the 

Commission’s operations, the lack of an organizational chart impacts the prospect of additional 

leadership opportunities, staff knowing reporting lines, and ensuring continuity of operations. 

Additionally, as of Spring 2023, the Chief Operating Officer role was no longer filled and there is 

little opportunity for advancement within EAC. Leadership notes that there has been a 

degradation of institutional knowledge as individuals leave the organization. 

These factors impact morale and retention that was already a challenge, as reflected in the 

2022 Federal Employee Viewpoint Survey results. The survey found an overwhelming 98

percent of staff responded that the work they do is important and there were no negative 

responses to the statement “I like the work I do.” However, 28 percent responded neutrally or 

negatively to whether the workload was reasonable. There was a 52 percent neutral or 

negative response to the question “How satisfied are you with your opportunity to get a better 

job in your organization?” For training satisfaction, 34 percent responded neutrally or 

negatively. 

Figure 1. Select Results From Federal Employee Viewpoint Survey Results

Source: Office of Personnel Management, Report_2022 EAC AES_All Respondents.pdf

Vacancies and salary caps. In February 2022, the General Counsel position became vacant, and 

the Acting General Counsel left in May 2023. EAC reports difficulty filling the position, mainly 

due to the salary cap. HAVA allows the Executive Director, General Counsel, and staff of the 

Commission to be appointed without adhering to competitive service restrictions, but they 

13 EAC, Fiscal Year 2024 Congressional Budget Justification.

67%

51%

26% 31%

41% 46%

8%

15%

3%

10%

3%

The work I do is important. I like the kind of work I do. My workload is reasonable.

Strongly Agree

Agree

Neither

Disagree

Strongly Disagree

18% 23%

31%

44%

31%

21%

8% 8% 13%

5%

How satisfied are you with your opportunity to

get a better job in your organization?

How satisfied are you with the training you

receive for your present job?

Very Satisfied

Satisfied

Neither

Dissatisfied

Very Dissatisfied
6

must not be paid more than the annual rate of basic pay for level V of the Executive Schedule,14

or $172,100 for 2023.

15

According to EAC, salary caps continue to create a challenge in retaining employees who can 

leave for more money and career opportunities with other federal agencies, including electionrelated positions at the Cybersecurity and Infrastructure Security Agency (CISA). In addition to 

higher salaries, according to EAC, CISA can offer additional pay to employees regardless of 

position due to the cybersecurity role of the agency. Leadership reports that the salary cap is 

not comparable to other executive-level positions in the federal government, making 

recruitment and retention difficult. 

EAC has also had challenges filling the Human Resources Manager position, which was 

advertised in August 2023. Without a Human Resources Manager, the agency struggles to 

address the factors identified in this management challenge. 

Commissioner salary restrictions. EAC has four bipartisan Commissioner positions that are

presidential appointments requiring Senate confirmation—among the most senior leadership 

positions in the federal government.16 In accordance with HAVA, the Commissioners are 

compensated at the annual rate of basic pay for level IV of the Executive Schedule (one step 

higher than the Executive Director).17 However, the Commissioners continue to be impacted by 

the U.S. Office of Personnel Management’s (OPM’s) pay freeze for senior political officials, 

resulting in them being compensated less than EAC directors after the directors receive annual 

bonuses. 

Some Commissions have part-time Commissioners, but EAC Commissioners work full time with 

extensive travel across the nation to meet with election directors and speak at election 

conferences. The Commissioners also review the election resource materials EAC produces and 

vote to approve agency policies. With restrictions, some senior political officials can partake in 

other activities, but HAVA specifically states that the Commissioners may not engage in any 

other business, vocation, or employment while serving as a member of the Commission and 

requires Commissioners to terminate or liquidate any pre-existing business, vocation, or 

employment before sitting as a member of the Commission.18 Even if allowed, doing so would 

be difficult given the Commissioners’ current workload. These restrictions limit the desirability 

of these positions nominated by the president and confirmed by the Senate, yet a quorum of 

Commissioners is critical to EAC’s functions and ensuring the agency remains bipartisan. 

14 Help America Vote Act of 2022, Public Law 107-252 § 204. 15 U.S. Office of Personnel Management, Salary Table No. 2023-EX., SALARY TABLE 2023-EX (opm.gov). 16 Plum Book, GPO-PLUMBOOK-2020.pdf (govinfo.gov). 17 Help America Vote Act of 2022, Public Law 107-252 § 203. 18 Help America Vote Act of 2002, Public Law 107-252 § 203(d)(2).
7

Progress and Ongoing Work to Address the Challenge

In February, EAC hired an Executive Director to lead agency operations. This person has been 

working to address HAVA pay caps, and reportedly received approval from OPM to offer critical 

pay to three positions: the Executive Director, General Counsel, and Chief Information Officer. 

Although the critical pay will be temporary, according to the Executive Director, it would 

supersede the restrictions in HAVA. Another way the Executive Director has been working to 

compensate staff is by getting waivers to provide significant bonuses to senior staff. 

To address challenges with recruitment and retention, EAC has used remote work to attract and 

retain staff in key positions and has used recruiting services to help identify General Counsel

applicants. Additionally, the agency is looking to establish a college tuition repayment program 

and leadership training opportunities to help with retention. EAC leaders report they have been 

successful in obtaining elections-related experts but have struggled to fill operational positions

that require a greater knowledge of federal rules and regulations. 

For the Commissioner pay freeze, EAC continues to participate in conversations with other 

Commissions and Congress to address the longstanding issue and determine a solution moving 

forward. 

EAC is aware of the human resource challenges it faces and the 2024 budget justification 

includes a request for funds to be more forward-thinking and provide guidance on strategic and 

operational human capital management issues. The request included funding for supervisory 

training, workforce planning, OPM studies, and bringing more human resources in-house. 

Furthermore, the request highlights the goal of achieving the agency’s diversity and inclusion 

initiatives. Positively, EAC has hired a Diversity, Equity, Inclusion, Accessibility and Equal 

Employment Opportunity Officer. Finally, EAC continues to propose legislative changes to 

modify HAVA restrictions that have made hiring and recruitment particularly difficult.

Work That Needs to Be Done

Despite the limitations of HAVA and being a small agency, EAC still needs to strategically 

address its human resource challenges and appropriately staff positions with qualified 

personnel. OIG has seen an uptick in employee complaints related to the lack of having a 

qualified head of Human Resources and uncertainty about who to report employee issues to 

within the organization. 

In December 2022, we alerted EAC that some contracts were not being executed in accordance 

with EAC policies, the Federal Acquisition Regulations System, and the Digital Accountability 

and Transparency Act of 2014. Specifically, we found an employee was signing contracts

without Contracting Officer authority, ultimately making unauthorized commitments that must

be ratified.

19

19 EAC OIG, Management Advisory 23-02: Procurement and Contracting Practices, December 2022.
8

Furthermore, a March 2023 OIG audit recommended that EAC utilize federal guidance to 

conduct a staffing assessment for the Testing and Certification Program. As part of this, we 

recommended that EAC consider what technical competencies are required for the team.

20 EAC 

could do this more broadly as it looks to expand the number of full-time employees and

considers succession planning and training opportunities. We acknowledge that some of the 

limitations in HAVA associated with this challenge are beyond the agency’s control. To better 

understand the challenges the agency faces in this area, OIG has included an audit of EAC’s 

human resources in the 2024 Oversight Plan.21

Coordinating to Meet Customer Service and Critical 

Infrastructure Goals

HAVA mandates that the Commission serves as a national clearinghouse and resource for the 

compilation of information with respect to the administration of federal elections. However, 

EAC resources are voluntary for states to use, and each state has the jurisdiction to administer 

elections in accordance with state laws. EAC coordinates services with CISA to ensure election 

administrators have the security resources necessary to protect the U.S. election system, which 

was designated as critical infrastructure in 2017. 

Why is This a Challenge? 

EAC has numerous stakeholders and partners, and for EAC to fulfill its role as a customer 

service agency supporting critical infrastructure, it must continue to navigate challenges related 

to partnerships and coordination efforts at the state and federal levels. Furthermore, in an 

increasingly partisan election atmosphere, it is important to have a commission that is 

bipartisan in both fact and appearance.

State Coordination. Election administrators across the nation make up one of EAC’s largest 

groups of stakeholders. EAC attempts to address the needs of states without interfering with 

the way each state runs its elections. As a result, EAC provides voluntary guidance documents, 

best practices, and toolkits on several topics to assist election administrators in achieving the 

necessary competencies to run effective elections, as shown in Figure 2. EAC leadership notes

they are careful to ensure that EAC documents are presented with a neutral message.

20 EAC OIG, Audit of the U.S. Election Assistance commission’s Testing and Certification Program, (P22HQ0018-23-

05, March 2023).

21 EAC OIG, Oversight Plan for Fiscal Year 2024. 
9

Figure 2. Election Administrator Competencies

Source: EAC Communications Team.

As part of its state coordination efforts, EAC partners with the National Association of State 

Election Directors (NASED) and the National Association of Secretaries of State (NASS). In March

2023, NASED called on EAC to preempt misinformation and ensure public communications are

unambiguous that voting systems certified to VVSG 1.0 remain federally certified.

22

HAVA mandates that EAC compile and disseminate information on aspects of election 

administration and voting. One way EAC meets this mandate is by collecting information 

through the Election Administration and Voting Survey (EAVS) every 2 years; however, EAC 

continues to face challenges because it does not have an exemption from the Paperwork 

Reduction Act (PRA).

23 When the Federal Election Commission clearinghouse duties were 

transferred to EAC, the exemption to the PRA was not, making it a time-consuming process for 

EAC to make changes to the survey and to obtain data from local governments. 

Federal coordination. The 2013 Presidential Policy Directive 21 (PPD-21) designated 16 critical 

infrastructure sectors, namely “systems and assets, whether physical or virtual, so vital to the 

United States that the incapacity or destruction of such systems and assets would have a 

debilitating impact on security, national economic security, national public health or safety, or 

any combination of those matters.”24 In 2017, the Secretary of the Department of Homeland 

22 National Association of State Election Directors, Letter to U.S. Election Assistance Commission. 23 Pub. L. No. 96–511 (codified at 44 U.S.C. § 3501 et seq.). 24 The White House, Office of the Press Secretary, Presidential Polity Directive: Critical Infrastructure Security and 

Resilience (PPD-21), February 12, 2013.
10

Security designated U.S. election systems as part of the nation’s critical infrastructure, under 

the Government Facilities Sector. The Election Infrastructure Subsector covers a range of assets, 

including facilities, polling places, centralized vote tabulation locations, registration databases, 

voting machines, and other systems.25 The designation by DHS established elections systems as 

meeting the definition of critical infrastructure and being secured to safeguard the democratic 

process. 

Other federal agencies have roles in elections, but EAC is responsible for the broad scope of 

improving election administration. CISA has a role as it relates to election security, as noted on 

the election wheel shown in Figure 2. Furthermore, CISA’s website notes the following roles 

and responsibilities: 1) physical security and cybersecurity of the systems and assets that 

support elections; 2) working collaboratively with state and local governments, election 

officials, federal partners, and private sector partners; and 3) providing resources on election 

security for the public and election officials to protect against new and evolving threats.

26

EAC reports it has had challenges coordinating with CISA, particularly as CISA looks to expand its 

role in elections. EAC budgeted and recruited a field services team, reportedly sharing

information with CISA and stakeholders throughout the process. Shortly after EAC onboarded 

staff, CISA announced it was hiring its own regional analysts. Not only does this compound 

EAC’s challenges with hiring and retention (as outlined in challenge 2), but it also presents 

issues of duplication and capacity since there is already a limited pool of election experts. 

Historically, the U.S. Government Accountability Office (GAO) has noted that interagency 

coordination is a longstanding challenge in the federal government, particularly when agencies 

are coordinating crosscutting missions.27 Recent GAO work highlights best practices for 

interagency working groups, such as defining outcomes; measuring performance and ensuring 

accountability; establishing leadership approaches; and using resources, such as funding, staff, 

and technology.28

As EAC works to provide customer service while navigating coordination challenges, it must also 

be bipartisan. The Chair and Vice Chair requirements in HAVA limit the ability for the 

Commission to demonstrate balance by requiring a Chair and Vice Chair be selected for a term 

of 1 year, and not be affiliated with the same political party. Currently, this means each year the 

Chair and Vice Chair rotate political parties and in the even years, or election years, one party 

always fills the Chair role.

25 U.S. Department of Homeland Security, “DHS Cybersecurity Services Catalog for Election Infrastructure.” 26 CISA, Election Security | Cybersecurity and Infrastructure Security Agency CISA. 27 GAO, Barriers to Interagency Coordination (GGD-00-106, March 2000). 28 GAO, Implementation Approaches Used to Enhance Collaboration in Interagency Groups (GAO-14-220, February 

2014). 
11

Progress and Ongoing Work to Address the Challenge 

EAC reports it continues to receive a positive response to its election resources. The 

Commissioners travel extensively to get feedback from election officials and EAC received 

welcome reactions to its Local Leadership Council meeting and new website redesign. 

EAC also continues to request it be added to the list of PRA-exempt agencies. In lieu of an 

exemption, EAC reports it diligently plans work while accounting for delays related to the PRA 

and relies heavily on its advisory boards to willingly provide timely, anecdotal information. 

Finally, EAC participates in the National Security Council and interagency council and task force 

meetings. EAC previously requested it be named as a Co-Sector Specific Agency and strives to 

share information, comment, and be included when election-related topics are discussed. 

Work That Needs to Be Done

Aspects of this challenge are largely out of EAC’s control. To fully address the challenge, EAC 

must continue to work with its partners and advocate for an exemption to the PRA. 

Additionally, EAC must continue to participate in federal working groups and meetings and 

advocate for employing best practices for interagency coordination.

Providing Effective Oversight of Grantees 

EAC awards grants, provides guidance on the appropriate use of funds, and monitors how 

states and territories spend funds by reviewing financial and progress reports. From 2018 

through 2020, EAC awarded $805 million in federal funds to the 50 states, the District of 

Columbia, and 5 U.S. territories (American Samoa, the Commonwealth of Puerto Rico, Guam, 

the Northern Mariana Islands, and the United States Virgin Islands). In 2022 and 2023, EAC 

received $75 million in grant funds each year to distribute to all 56 states and territories for 

election security. 

Why is This a Challenge? 

EAC’s ability to oversee grant funds continues to be hampered by grantee capacity and 

turnover in election offices. More recently, changing guidance and lack of definitions for 

allowable expenses have furthered this challenge. 

• Grantee capacity and turnover. An April 2023 study found that there is significant turnover 

with local election officials. Furthermore, 74 percent of local election officials responded 

that their budgets needed to grow to meet administration and security needs.29 HAVA 

grants are unique, and they have specific requirements that differ from other funds; for 

29 Brennan Center for Justice, Local Election Officials Survey – April 2023.
12

example, the grants have no expiration and are required to be put in a separate interestbearing account. There are also significant reporting requirements (e.g., states were 

required to complete quarterly financial reporting and annual progress reporting for 2022 

grants). With turnover, and election offices being underfunded, new election officials would 

benefit from technical assistance from the EAC Office of Grants Management (OGM) to 

better understand reporting requirements, ask questions, and request assistance. 

• Inconsistent guidance. A 2022 GAO opinion concluded that EAC has wide discretion to 

determine how grantees can use HAVA funds when not explicitly prohibited by law.

30 EAC 

attempts to list information on allowable and unallowable HAVA expenses on its website via 

a frequently asked questions section, but in some instances the grantee contacts EAC 

directly to receive guidance that may differ from historical guidance provided. For example,

the notice of grant award for the Coronavirus Aid, Relief, and Economic Security (CARES) Act

required grantees to earn interest on funds, but EAC waived this requirement for 12 CARES 

Act grantees on the basis that there was conflicting guidance on whether this requirement 

applied to the CARES Act funds, and the fact that EAC’s accountants did not have the 

information they needed to calculate what the interest should have been in order to issue a 

bill of collection. Meanwhile, the states that earned interest by placing funds into interestbearing accounts, as initially required, had to return to EAC the interest earned that was not 

spent. In another example, a state reported they communicated with EAC and received 

approval for an expenditure, but the EAC had no documentation of the approval. 31 Finally, 

in August 2022, EAC changed the standing guidance on matching requirements. New 

guidance states grantees must obligate funds necessary to meet the required match no 

later than 2 years from receiving the grant funds, where previously the match could be met 

during the life of the grant.32 The changes in guidance make it challenging for EAC grant 

specialists and grantees. 

These challenges are compounded by the grant office having relatively new staff. The most 

senior member of the team joined in January 2021. Often, a federal grants team consists of 

program officers who provide technical assistance and grant administrators; however, at EAC, 

staff fill both roles while also responding to inquiries from stakeholders. 

Progress and Ongoing Work to Address the Challenge 

In FY 2023, EAC added staff to the Office of Grants Management, growing the team to six grant 

specialists. However, the Grants Director position has become vacant and was being advertised 

in August 2023. 

30 Regarding the allowability of security services, the opinion found: “HAVA and the appropriations at issue do not 

explicitly authorize, nor do they explicitly prohibit, such expenditures. If not otherwise specified in law, an expense 

is authorized where it bears a reasonable, logical relationship to the purpose of the appropriation to be charged.”

B-333826, Election Assistance Commission—Use of Grant Funds for Security Services (gao.gov). 31 EAC OIG, Audit of the Help America Vote Act Grants Awarded to the State of Alaska (G22AK0020-23-06, August 

2023).

32 EAC Memo, “Guidance on Making Match: Consolidated Appropriations Act Language,” August 2022.
13

In FY 2021, EAC invested in a grants management system to automate its grant administration 

functions and it became operational in FY 2022. However, in FY 2023, EAC contracted for a new 

system that is in the process of being implemented. EAC is hopeful the new system will be 

easier for grantees to use. 

To address the challenges related to inconsistent guidance, EAC’s attorneys help OGM with 

interpreting relevant laws. However, as noted previously the General Counsel position has been 

vacant since February 2022 and the Acting General Counsel left EAC in May 2023. 

Work That Needs to Be Done

Our audits find that states generally accounted for HAVA funds in accordance with applicable 

requirements, accounted for and controlled property purchased, and used funds in a manner 

consistent with the informational plans they had submitted. However, we continue to have 

findings related to the federal financial reports not reconciling to the general ledger, and states 

lacking procedures to properly monitor inventory control and subrecipients (i.e., counties).33

EAC has made strides to build up its grant oversight, but there are still opportunities to provide

more robust technical assistance to grantees. For example, the Northern Mariana Islands 

received funds for the first time in 2020 and had trouble meeting the reporting requirements 

and documentation required for federal grants.

34 OIG is committed to working with OGM to

ensure states have the guidance they need and that they are responsibly using federal funds in 

accordance with laws and regulations. 

There is also work to be done to offer more consistent and transparent guidance to grantees.

Recently, we alerted EAC that unallowable activities may be occurring, and it may be 

inadvertently providing inconsistent guidance to grantees because it has not adopted its own 

definitions of “voter registration,” “voter education,” and “get-out-the-vote” (GOTV). HAVA 

also does not define the terms.35 Communication showed that a grants contractor may have 

been providing email approval for the following as an allowable activity under HAVA grants:

“adding additional staff and purchasing equipment such as laptops for outreach tables . . . to 

expand and increase the ability, and information related to registering/updating voter 

registrations.” Finally, our risk assessment of EAC’s grant closeout process found opportunities 

for EAC to improve consistency in the grant closeout process.36

33 EAC OIG, Audit of the Help America Vote Act Grants Awarded to the State of Missouri (G22MO0023-23-08, 

August 2023); EAC OIG, Audit of the Help America Vote Act Grants Awarded to the State of Alaska (G22AK0020-23-

06, August 2023). 34 EAC OIG, Audit of the Help America Vote Act Grants Awarded to the Commonwealth of the Northern Mariana 

Islands (G22MP0005-23-04, February 2023). 35 EAC OIG, Management Advisory 23-01: Define voter registration, voter education, and get-out-the-vote

(December 2022). 

36 EAC OIG, Risk Assessment of the U.S. Election Assistance Commission’s Grant Closeout Procedures (O23HQ0046-

23-10, September 2023).
14

Strengthening Internal Controls

Internal controls are processes used by management to help an entity achieve its objectives; 

run its operations efficiently and effectively; report reliable information about its operations; 

and comply with applicable laws and regulations. Due to the critical importance of having

strong internal controls and longstanding open recommendations related to records and 

policies, we have elevated this to a top management challenge facing the agency in 2024.

Why is This a Challenge? 

As a small agency with little depth, coupled with recent loss of institutional knowledge, EAC has 

an increased need for strong policies, complete records, and standard operating procedures. 

However, implementation of these efforts often falls to the wayside and operations are 

completed as they have historically been completed rather than ensuring compliance and 

keeping policies up to date. An OIG recommendation to enhance records management and 

documentation of policies and procedures has remained open since 2017.37

Policies. Many of EAC’s policies are in draft or have not been fully updated and finalized. For 

example, OIG found that EAC contracts were not being executed in accordance with federal 

regulations and EAC procurement policies were in draft and not being used.38 In other 

instances, EAC is operating without policies. EAC’s recent FACA board costs were incurred 

without appropriate policies and procedures to ensure that federal regulations were followed, 

and costs were minimized, resulting in the agency paying $110 for lunches and paying other 

costs above those allowable by federal regulations.39 Finally, while EAC has a robust 2023 

Grants Manual, the manual was in draft during our audit and we found the grant system user 

guide was not finalized despite the system being in use.40

Records. In 2008, GAO recommended EAC establish requirements for the adequate 

maintenance of records related to the Voting System Test Laboratories (VSTL) accreditation 

program. In response to this recommendation, EAC updated the VSTL program manual to 

include language that records shall be retained or disposed of consistent with federal statutes 

and regulations.41 However, as of this publication, individual divisions at EAC had not yet 

updated their records disposition schedules.

42 Lastly, during an OIG risk assessment of EAC’s 

37 EAC OIG, EAC Policy Review Final Report (I-PA-EAC-03-17, August 2017). 38 EAC OIG, Management Advisory 23-02: Procurement and Contracting Practices, December 2022. 39 EAC OIG, Management Advisory 23-03: FACA Board Spending, July 2023. 40 EAC OIG, Risk Assessment of the U.S. Election Assistance Commission’s Grant Closeout Procedures (O23HQ0046-

23-10, September 2023). 41 GAO, Federal Programs for Accrediting Laboratories That Test Voting Systems Need to Be Better Defined and 

Implemented (GAO-08-770, September 2008). 42 EAC OIG, Audit of the U.S. Election Assistance commission’s Testing and Certification Program (P22HQ0018-23-

05, March 2023).
15

grant closeout process we had difficulty determining the effectiveness of the process because 

EAC staff was unable to identify and locate documents that predated their time with EAC.43

In September 2023, the U.S. Office of Government Ethics issued a report noting that EAC did 

not provide required annual ethics training to employees in 2022. Further, the EAC lacked 

policies around destruction of documents and EAC was unable to provide records of new 

employees receiving initial ethics training.

44

Progress and Ongoing Work to Address the Challenge 

In 2022, EAC contracted a firm to establish policies and training for human resource functions, 

and in May 2022, EAC’s Office of General Counsel completed a records policy in collaboration 

with the National Archives and Records Administration, establishing a commission-wide 

Records Management and Retention Policy. 

EAC reports it onboarded a records specialist in September 2023 to help with the effort. The 

Records Management Specialist has prioritized ensuring that the EAC records schedules are up 

to date and consistent with guidelines and has been in regular communication with the 

Archivist. 

EAC hired a Compliance Officer to assist the agency with meeting federal requirements and 

reports it is working to hire a Contracting Officer to ensure federal acquisition regulations are 

met. 

Work That Needs to Be Done

In addition to the specific areas noted, EAC needs to robustly consider how it can establish 

policies and update them in accordance with federal standards. Furthermore, EAC needs to 

implement its records management policy and create disposition schedules to ensure divisions 

are appropriately maintaining and disposing records. 

43 EAC OIG, Risk Assessment of the U.S. Election Assistance Commission’s Grant Closeout Procedures (O23HQ0046-

23-10, September 2023). 44 United States Office of Government Ethics, Ethics Program Inspection Report (23-51I, September 2023).
U.S. Election Assistance Commission

633 3rd Street NW, Suite 200 

Washington, DC 20001 

DATE: November 7, 2023 

TO: Brianna Schletz, U.S. EAC Inspector General

FROM: Steven Frid, U.S. EAC Executive Director

RE: Response to Inspector General’s Statement Summarizing the Major Management

and Performance Challenges Facing the U.S. Election Assistance Commission for 

Fiscal Year 2024

The Election Assistance Commission (EAC) agrees with the top management challenges 

presented by the EAC Inspector General, and thanks the Inspector General for highlighting these 

important matters. Specifically, the EAC is grateful that the Inspector General included context 

for the challenges and focused on those areas that most impact the agency’s ability to help 

election officials improve the administration of elections and help Americans participate in the 

voting process. The EAC shall utilize the Inspector General’s Statement to implement better 

customer service and continue to fulfill the Commission’s mandate to the American public and 

the democratic process. 

As noted in the Inspector General’s statement, there continues to be growing needs in the 

election community, driven by increased interest in elections and intensified demand on election 

workers. Through the implementation of Help America Vote Act (HAVA) requirements, the EAC 

stands prepared to mitigate these needs as a federal partner in election administration. The 

Inspector General also astutely notes that the U.S. election system is impacted by resource and 

staffing shortages and emerging risks such as artificial intelligence. To address this, EAC will 

continue to increase Commission support to states and localities by adding new staff, piloting 

new programs, developing new resources and increasing awareness of agency progress. Strong 

partnerships at the Federal, state, and local level will continue to assist the EAC in remaining 

agile in addressing these new and emerging risks.

The EAC appreciates the Inspector General highlighting the appropriations process, as the EAC 

has diligently worked to align resources with mandates while also assessing expectations and 

risk. The Commission has also used, and will continue to use, an increased budget and staff to 

further build out internal controls. Additionally, the EAC believes that lifting the pay cap 

restrictions would allow the agency to recruit and retain highly skilled employees, specifically

cybersecurity experts and other election specialists. Retention of employees and Commissioners 

is especially critical in maintaining institutional knowledge. An exemption to the PRA would 

enable the agency to better understand and rapidly respond to the pressing needs of our 

stakeholders and provide increased oversight of grant funds. 

The EAC looks forward to implementing the recommended steps identified in the Inspector 

General’s statement and addressing these challenges to the extent possible absent Congressional 

action. The Commission is thankful to the Inspector General for her oversight and input on EAC 

operations. 

EAC | Helping America Vote EAC.gov page 1 of 1
U.S. Election Assistance Commission 

Office of Inspector General

633 3rd Street, NW, Second Floor 

Washington, DC 20001

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