The EAC should require the Office to strengthen its controls over HAVA fund management by implementing the following procedures: 1) Creating and documenting procedures which ensure all expenditures of EAC funds can be reconciled to the general ledger and that all adjustments are fully documented and submitted to management review; 2. Implementing a supervisory review process to ensure the Federal reports are reviewed and agreed to the underlying reconciliation by management personnel independent from the preparer, and that such reports properly apply relevant EAC regulations; 3. Resolving the $5,845 of excess expenditure of Section 101 funds reported on the fiscal year 2010 report.