Audit of the Help America Vote Act Grants Awarded to the State of Missouri

Submitting OIG:

Report Description:

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $27.4 million in funds received by the State of Missouri under the Help America Vote Act. The objectives of the audit were to determine whether the Missouri Office of the Secretary of State: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if proper closeout procedures were followed for the CARES Act funds.

Date Issued:

Friday, August 25, 2023

Agency Reviewed / Investigated:

Election Assistance Commission

Submitting OIG-Specific Report Number:

G22MO0023-23-08

Location(s):

United States

Type of Report:

Audit

Special Projects:

Pandemic

Questioned Costs:

$3,703

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
G22MO0023-23-08-Missouri-HAVA-Audit.pdf	1.16 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
We recommend that the EAC require the Office to return the non-match portion of the $3,703 to the EAC for the unallowable CARES Act grant expenditures noted.
2	Open	No
We recommend that the EAC require the Office to implement procedures and training to ensure that subawards are adequately monitored.
3	Open	No
We recommend that the EAC require the Office to implement procedures to ensure that all subrecipients are properly monitored in accordance with Federal statutes and the terms and conditions of the subaward.
4	Open	No
We recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.
5	Open	No
We recommend that the EAC require the Office to provide sufficient supporting documentation to demonstrate that interest was earned on the HAVA funds from the date of deposit to the date of close-out for each HAVA grant.
6	Open	No
We recommend that the EAC require the Office to provide sufficient supporting documentation to demonstrate that all interest income earned on the HAVA funds was deposited into the election fund.
7	Open	No
We recommend that EAC require the Office to implement procedures to ensure Federal expenditures are accurately identified in the Schedule of Expenditures of Federal Awards going forward.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

Open

We recommend that the EAC require the Office to return the non-match portion of the $3,703 to the EAC for the unallowable CARES Act grant expenditures noted.

Open

We recommend that the EAC require the Office to implement procedures and training to ensure that subawards are adequately monitored.

Open

We recommend that the EAC require the Office to implement procedures to ensure that all subrecipients are properly monitored in accordance with Federal statutes and the terms and conditions of the subaward.

Open

We recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.