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Report File
Date Issued
Submitting OIG
Election Assistance Commission OIG
Other Participating OIGs
Election Assistance Commission OIG
Agencies Reviewed/Investigated
Election Assistance Commission
Report Number
G23HQ0027-24-07
Report Description

The Help America Vote Act of 2002 (HAVA) required states to establish an interest-earning election fund, in to which grant funds are deposited and maintained. OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited compliance with these requirements. The audit included open Election Security and Section 251 grants at 34 states and territories, as of September 30, 2022.

Report Type
Audit
Location

AL
United States

AR
United States

CO
United States

CT
United States

DC
United States

FL
United States

HI
United States

ID
United States

IL
United States

KS
United States

KY
United States

LA
United States

MA
United States

MD
United States

ME
United States

MS
United States

MT
United States

ND
United States

NE
United States

NH
United States

NM
United States

NV
United States

NY
United States

OK
United States

OR
United States

PR
United States

SC
United States

SD
United States

TX
United States

UT
United States

VA
United States

VT
United States

WV
United States

WY
United States

Number of Recommendations
20
Questioned Costs
$0
Funds for Better Use
$0

Open Recommendations

This report has 8 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
1 No $0 $0

We recommend that EAC strengthen the procedures for monitoring grantees’ compliance with the applicable requirements for interest income earned on HAVA grant funds.

3 No $0 $0

We recommend that EAC work with Connecticut to:a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security Federal Financial Reports.b. Implement procedures to ensure accurate reporting on future Federal Financial Reports and to ensure that supporting documentation is maintained to support the amounts reported to EAC on the Federal Financial Reports.c. Ensure the implementation of proper written policies and procedures regarding the calculation and reporting of interest income.d. Implement procedures to ensure that subgrantees are properly informed of the federal requirements related to interest income and the need for subgrantees to report interest income earned, if applicable.

7 No $0 $0

We recommend that EAC work with Kansas to:a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security and Section 251 Federal Financial Reports.b. Implement procedures to ensure accurate reporting on future Federal Financial Reports.

10 No $0 $0

We recommend that EAC work with Maine to:a. Determine the amount of lost interest due to the delay in establishing the funds as interest bearing with the Treasury and ensure that the amount is deposited into the election fund.b. Implement procedures to ensure that the Treasury is notified in a timely manner of the need to earn interest on future HAVA grants.

11 No $0 $0

We recommend that EAC work with Mississippi to:a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security Federal Financial Reports.b. Implement procedures to ensure accurate reporting on future Federal Financial Reports and to ensure that supporting documentation is maintained to support the amounts reported to EAC on the Federal Financial Reports.c. Ensure the implementation of proper written policies and procedures regarding the calculation and reporting of interest income.d. Determine the amount of any lost interest due to the delays in the earning of interest on the 2022 Election Security grant funds, and the amount should be deposited into the election fund.e. Implement procedures to ensure that future EAC grants are deposited into an interest-bearing election fund on a timely basis.

14 No $0 $0

We recommend that EAC work with Puerto Rico to ensure that interest is now being properly credited to HAVA grant funds in a timely manner and that all lost interest is properly calculated and deposited into the election fund.

15 No $0 $0

We recommend that EAC work with South Carolina to:a. Develop proper allocation calculation procedures, recalculate the interest allocations from the inception of the 2018 Election Security grant using this methodology, and correct the reporting of interest income on the September 30, 2022, and any subsequently filed, Election Security and Section 251 Federal Financial Reports.b. Implement procedures to ensure that proper supporting documentation is maintained to support the amounts reported to EAC on the Federal Financial Reports.c. Ensure the implementation of proper written policies and procedures regarding the calculation and reporting of interest income.

16 No $0 $0

We recommend that EAC work with South Dakota to:a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Section 251 Federal Financial Reports.b. Implement procedures to ensure accurate reporting on future Federal Financial Reports.

Election Assistance Commission OIG

United States