Audit of the Administration of Help America Vote Act Grants Awarded to the State of Florida

View Report

Date Issued

Tuesday, March 31, 2026

Submitting OIG

Election Assistance Commission OIG

Agencies Reviewed/Investigated

Election Assistance Commission

Report Number

G25FL0067-26-08

Report Description

The independent public accounting firm of Allmond & Company, LLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the Florida Department of State, totaling $71.37 million. This included federal funds, state matching funds, and interest income earned on the Reissued Section 251 and Election Security grants.

Report Type

Audit

Location

FL
United States

Number of Recommendations

Questioned Costs

$429,808

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 5 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
Establish written policies and procedures to prepare a reconciliation of the state's general ledger detail to actual grant expenses reported on the FFR.
2	No	$0	$0
Update grant financial management policies and procedures to include consistently using the correct Grant Identification Number when recording grant expenditures.
3	No	$0	$0
Update grant financial management policies and procedures to include a timeline of when to prepare the FFR to ensure the reports are submitted on a timely basis.
4	No	$0	$0
Implement procedures to ensure that all federal and state matching expenditures are supported by appropriate documentation and retained in accordance with federal record-keeping requirements.
5	No	$429,808	$0
Review the Election Security federal and state match questioned costs, totaling $429,808.31 and either provide adequate supporting documentation or make the necessary adjustments to the reported matching and federal expenditures.