Audit of the U.S. Election Assistance Commission's Financial Statements for Fiscal Year 2024

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Date Issued

Thursday, November 14, 2024

Submitting OIG

Election Assistance Commission OIG

Agencies Reviewed/Investigated

Election Assistance Commission

Report Number

F24HQ0053-25-01

Report Description

EAC OIG, through the independent public accounting firm of Allmond & Company, LLC, audited EAC’s financial statements for the fiscal year ended September 30, 2024.

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

Funds for Better Use

Report updated under NDAA 5274

Open Recommendations

This report has 4 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
1	No	$0	$0
We recommend that EAC management document policies and procedures for all significant process areas; including outlining the responsibilities of EAC personnel and the responsibilities of EAC’s service providers.
2	No	$0	$0
We recommend that EAC management ensure that all management and personnel, directly and indirectly responsible for performing processes outlined, have read, and understand the documented policies and procedures.
3	No	$0	$0
We recommend that EAC management perform periodic review of policies and procedures, and policies and procedures are updated in a timely manner.
4	No	$0	$0
We recommend that EAC management develop process narratives to assist new and transitioning personnel in understanding their scope of responsibilities and job function as well as help management perform review.