Kurt S. Browning Secretary of State

1. Florida Department of State Kurt S. Browning Secretary of State Dr. Gisela Salas Director, Division of Elections Presented by Maria Matthews and Gary J. Holland, Office of General Counsel, Department of State Telephone: 850-245-6536 June 23, 2011

2. HAVA FUNDS EXPENDITURES AND REPORTING

3. Getting and Spending $ Accounting Allowable/Non-allowable Expenses HAVA Expenditures

4. HAVA Funds- Getting $ • HAVA funds pass-through Department of State to the Supervisor of Elections for financial assistance with federal election activities • Acceptance of funds – Return executed Memorandum of Agreement (MOA)

5. HAVA Funds- Getting $cont’d • Comply with MOA terms • Obtain pre-approval of expenses plan—Must include samples of all voter education materials, printed documents and transcripts of audio and video recordings or clips • Execute 15% county match certificate and certificate of debarment & suspension • Submit financial reports – Annual and Remaining Balances (aka “June 30th report)

6. HAVA Funds- Spending $ • Spend funds when you need or want • (Unspent funds roll over from FY (fiscal year) to FY) • Exhaust oldest funds first • For example, spend all of your FY 2005-06 Poll Worker Training Funds (HAVA Funds, County Matching Funds and Interest) before you spend your FY 2006-07 Poll Worker Training Funds • Use funds for originally intended purpose and per pre-approved plan • Any change/deviation from originally approved plan MUST be pre-approved before you can spend. Newer MOAs limit scope of expenditures

7. HAVA Funds- Accounting • Retain funds in an interest-bearing account (You keep interest, and it should be spent for the same purpose as the original funds were intended) • Track funds by breakout category – HAVA, County Matching, and Interest Earned and Spent.

8. HAVA Funds- Allowable ExpensesExamples • Mailing or publishing sample ballots • Issuing voter information cards • Advertising or publishing documents such as the voter guides (Voter education items must includeinformation on voting procedures, voting rights, or voting technology. Contact information limited to Supervisor of Elections’ office– political candidate information IS NOT voter education per EAC) • Conducting voting system demos

9. HAVA- Allowable Expenditures cont’d • Paying training stipends to poll workers • Providing training materials for poll workers • Maintaining online or web-based absentee ballot request, ballot tracking, and precinct-finder system as it relates to use in federal elections and for the costs for upgrades, future license fees, and future maintenance fees for the MOVE Act and other UOCAVA expenditures.

10. HAVA Allowable Expense

11. HAVA Allowable Expense

12. HAVA Non-Allowable Expense

13. HAVA Non-Allowable Expense

14. HAVA Non-Allowable Expense

15. HAVA Non Allowable Expense

16. Annual reports Remaining balance reports HAVA REPORTING

17. HAVA Reports-Annual • Annual financial reports due December 31 of each calendar year; • Reports cover period of October 1 – September 30 of the preceding year, as long as any funds provided under each agreement remain; • Report only expenditures made during the designated period.

18. HAVA –Annual Report What must be in the report Annual report must include: • Proofof County 15% match • Categories – Expense reporting by separate funding category • Description/detail – How funds spent

19. HAVA –Annual ReportWhat must be in the report - Proof THIS IS A REQUIREMENT FOR ALL COUNTY SOEs • Failure to appropriate the matching funds must be reported. • If the Board fails to appropriate the required matching funds, all funds received from the state for this grant during that state fiscal year will be required to be returned to the Department of State.

20. Example #1 BOCC BUDGET AMENDMENT FORM Matching Funds Transfer from the General Fund An appropriation statement from the Board of County Commissioners

21. Example #2 BOCC BUDGET RESOLUTION AMENDMENT Committee meeting minutes approving the appropriation

22. Example #3 BANK ACCOUNT SUMMARY A bank account statement showing the deposit and/or deposit slip

23. Example #3 cont’d CHECK AND DEPOSIT SLIP A bank account statement showing the deposit and/or deposit slip

24. HAVA – Annual ReportWhat must be in the report Annual report must include: • Proof of County 15% match • Categories – Expense reporting by separate funding category • Description/detail – How funds spent

25. HAVA- Annual ReportWhat must be in the report – Categories • Report expenses by separate funding category • HAVA Funds • County Matching Funds • Interest Earned • Interest Spent

26. HAVA –Annual ReportWhat must be in the report – Categories cont’d • Expenditures listed must be consistent with previously approved plan or approved change or deviation from originally approved plan for federal election activities • If not approved, it constitutes a non-allowable expense--expense will be removed or classified as “reimbursable”

27. HAVA – Annual ReportWhat must be in the report Annual report must include: • Proof of County 15% match • Categories – Expense reporting by separate funding category • Description/detail– How funds spent

28. HAVA – Annual ReportWhat must be in the report – Description/Detail • Describe how you actually spent funds and what types of federal election activities you paid for with those funds. • Include itemized receipts or invoices in support of the expenditures listed on the report (receipts or invoices need to list how many individual items were produced or printed).

29. HAVA – Annual Report cont’dWhat must be in the report – Description/Detail Sample #1

30. HAVA – Annual Reportcont’dWhat must be in the report – Description/Detail Sample #1 cont’d

31. HAVA – Annual Report cont’dWhat must be in the report – Description/Detail Sample #2

32. HAVA – Annual Report cont’dWhat must be in the report – Description/Detail Sample #2 cont’d

33. HAVA –Remaining Balance Report • Reportrequired as of 2010 regarding the status of unspent HAVA funds as of June 30 of the reported year(forms for reporting sent in November). • Remaining balance report must reconcile with figures in the Annual HAVA Financial Report. • Must include tracking and reporting of interest by grant and fiscal year (interest should be spent along with the HAVA fund and county match)

34. HAVA –Remaining Balance Report Cont’d • Report forms sent to SOEs in November • If you have completed reports for HAVA funds completely expended, you will not be sent any report forms for that fund • For example, if a county spent all of their FY 2003-04 Voter Education funds and/or all of their FY 2005-06 Poll Worker Training Funds during a prior reporting period, reports for these grants and for these fiscal years will not be mailed to that county.

35. CONTACT INFORMATION: Joyce Durbin (850) 245-6206 JADurbin@dos.state.fl.us Althera Johnson (850) 245-6211 AJohnson@dos.state.fl.us Mary Anne Allen (850) 245-6203 MAAllen@dos.state.fl.us