Program income is income you earn as a direct result of activities supported under the grant. For example, if you developed cyber security training materials with grant funds and charge your voting districts for them, the funds you receive in payment are program income. Net program income is the amount of income remaining after deducting the costs of providing the materials to voting districts, such as shipping costs. If you include expenses incurred related to program income in the expenditures on the report, you should report total program income on Line 10(l), not net income.
On the Section 251 FFR you will record this transfer by adding the funds to Line 10(l) under Program Income. Use the comments box to record the amount and date of the transfer. On the Section 102 FFR, show the amount transferred on Line 10(n), which will leave the Final FFR for Section 102 with a balance of zero on line 10(o). Use the comments box to note the date and amount of the transfer. EAC has authorized some individual States to make this transfer, but we will also issue a general memorandum authorizing this transfer in the coming days.
Interest earned on the federal share is reported in the Federal Interest section of the FFR on lines 10. p - r. We must track interest generated on federal funds separately, so we have dedicated the following lines:
10 p. Total Federal interest earned
10q. Federal interest expenditures
10r. Remaining Federal interest to be expended (line p minus q)
True program income is reported as part of the Recipient Share on Line 10(i) using the additive method, and in Box 12 Remarks.
See also “What is net program income and how is it reported on the Federal Financial Report (FFR)?”
Interest earned on state matching funds should be included in Line 10(i) in the Recipient Share section. Line 10(i) will include the initial required match, interest earned on the recipient share and net program income earned. (Program income will not be reported on lines 10(l – o) because EAC uses that Program Income section to track interest earned on the federal funds). It is likely that only a state’s 251 state match earns interest because that match must be deposited in the Election Fund with the federal funds. Under Section 101, any required state match does not have to be cash deposited in the interest-bearing Election Fund.
A terminated system is one that never received certification from the EAC because the registered manufacturer terminated the application before testing was completed.
The states have a great deal of flexibility in how they deploy the federal grant funds. The Reserve category on the budget worksheets are for funds that have not yet been budgeted by the States. As needs or threats become apparent, the funds designated in Reserve will move to other categories on the budget worksheet.
You may change your party affiliation on the national voter registration form on #7. Please go to the web page below for instructions:
Travel and lodging are allowable costs under the grant. If the conference directly supports the mission/activities of the election jurisdiction sending the employee, then this would be an allowable expense.
HAVA funds may be used to replace any voting equipment designated by the grantee or its subrecipients to be at the end of its useful life. The replacement must meet the standards established by HAVA, appropriations language, and any other applicable EAC guidance. Equipment title holders should follow local and state rules for the disposition of sensitive equipment.
The 2018 HAVA Election Security grant funds can be used for accessibility. Each state, and in some cases local jurisdictions if funds have been subgranted, have discretion on how the funds should be spent. EAC encourages states to spend funds on accessibility.