Federal Reports

EAC OIG audited $39.2 million in funds received by the South Carolina Election Commission under the Help America Vote Act. The objectives of the audit were to determine whether South Carolina (1) expended HAVA payments in accordance with the Act and related administrative requirements and (2) complied with the HAVA requirements for replacing punch card or lever voting machines, for establishing an election fund, for appropriating a 5 percent match for requirements payments, and for maintaining stat expenditures for elections at a level not less than expended in fiscal year 2000. Specifically, we audited claimed expenditures from July 1, 2003, through December 31, 2005, and reviewed controls to assess their adequacy over the expenditure of HAVA funds. We also evaluated compliance with certain administrative requirements for the following activities: accumulating financial information reported to EAC on the Financial Status Reports (standard forms number (269); accounting for property; purchasing goods and services; accounting for salaries; charging indirect costs; and spending by counties. We also determined whether South Carolina had complied with the requirements in HAVA applicable to Section 251 requirements payments for: Establishing and maintaining the election fund; appropriating funds equal to five percent of the amount necessary for carrying out activities financed with Section 251 requirements payments; and sustaining the State's level of expenditures for elections.

In accordance with our annual plan, the United States Capitol Police (USCP or the Department) Office of Inspector General (OIG) conducted an audit of the Department’s financial statements for the years ended September 30, 2006. Our objective was to express an opinion on the fairness of the financial statements in all material respects and render an opinion on controls over financial reporting and report on compliance with laws, regulations, and contracts. Our audit was conducted in accordance with Government Auditing Standards.

EAC OIG audited $134.8 million in funds received by Secretary of the Commonwealth of Pennsylvania under the Help America Vote Act. The objectives of the audit were to determine whether Pennsylvania (1) expended HAVA payments in accordance with the Act and related administrative requirements and (2) complied with the HAVA requirements for replacing punch card or lever voting machines, for establishing an election fund, for appropriating a 5 percent match for requirements payments, and for maintaining state expenditures for elections at a level not less than expended in fiscal year 1999. Specifically, we audited reported outlays shown on page 2 and reviewed controls to assess their adequacy over the expenditure of HAVA funds. We also evaluated compliance with certain administrative requirements for the following activities: accumulating financial information reported to EAC on the Financial Status Reports (standard forms number 269); accounting for property; purchasing goods and services; accounting for salaries; charging indirect costs; and spending by counties. We also determined whether Pennsylvania had complied with the requirements in HAVA for: establishing and maintaining the election fund; appropriating funds equal to five percent of the amount necessary for carrying out activities financed with Section 251 requirements payments; and sustaining the State's level of expenditures for elections.