Review of the Administration of Payments Received under the Help America Vote Act by the Office of the Attorney General, New Jersey Department of Law and Public Safety

EAC OIG reviewed $84.9 million in funds received by the Office of the Attorney General, New Jersey Department of Law and Public Safety under the Help America Vote Act. The objectives of the review were to assess New Jersey's administration of HAVA funds and compliance with certain HAVA requirements. Specifically, we focused on fiscal year 2005 and reviewed controls to assess their adequacy over the expenditure of HAVA funds and compliance with certain HAVA requirements for the following activities: accumulating financial information reported to EAC on the financial status reports; accounting for property; purchasing goods and services; accounting for salaries; charging indirect costs; and spending by counties. We also determined whether New Jersey had complied with the requirements in HAVA for: establishing and maintaining the election fund; appropriating funds equal to five percent of the amount necessary for carrying out activities financed with Section 251 requirements payments; and sustaining the state's level of expenditures for elections.