Federal Reports

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements

EAC OIG audited $49.7 million in funds received by the Maryland State Board of Elections under the Help America Vote Act. The objectives of the audit were to determine whether Maryland 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 2000. Specifically, we audited expenditures from May1, 2003 through December 31, 2005, and reviewed controls to assess their adequacy over the expenditure of HAVA funds. We also evaluated compliance with certain HAVA 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 Maryland had complied with the requirements in HAVA applicable to Section 251 requirements payments for: establishing and maintaining the election fund; sustaining the State's level of expenditures for elections; and appropriating funds equal to five percent of the amount necessary for carrying out activities financed with Section 251 requirements payments.

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements

We audited $23.2 million of costs billed by a TVA contractor for providing construction and modification services for TVA's generating plant switchyards, substations, electrical transmission system, and power control communication facilities. We found the costs billed by the contractor were fairly stated except for a minor overbilling of craft labor costs that occurred as a result of a clerical error. Summary Only

The attached report presents the results of the subject review that was performed at my request by the Department of Homeland Security’s (DHS) Office of Inspector General of Appalachian Regional Commission’s (ARC) Systems Security Program

The United States Capitol Police's (USCP) Office of Financial Management (OFM) prior to the establishment of the Office of Inspector General (OIG), solely to assist OFM with respect to the property inventory records of the USCP as of September 30, 2006. USCP management is responsible for the agency's property inventory records. This agreed-upon procedures engagement was conducted in accordance with attestation standard established by the American Institute of Certified Public Accountants, and Government Auditing Standards issued by the Comptroller General of the United States. The sufficiency of these procedures is solely the responsibility of the USCP OFM. Consequently, we make no representation regarding the sufficiency of the procedures described in Schedule A, either for the purpose for which this report has been requested, or for any other purpose.