Federal Reports

Internal Controls Over Post Office Postage Meter Use―Canton Center, CT, Post Office

This Newsletter provides a bimonthly summary of selected investigative accomplishments.

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $30.4 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 the Board: 1) used payments authorized by Sections 101, 102 and 251 of the Grant in accordance with Grant and applicable requirements; 2) accurately and properly accounted for property purchased with Grant payments and for program income; 3) met HAVA requirements for Section 251 funds for creation of an election fund, providing required matching contributions, and meeting the requirements for maintenance of a base level of state outlays, commonly referred to as Maintenance of Expenditures (MOE).

On the basis of our review of 100 sampled deficiencies, we determined that the Kansas Department of Aging and Disability Services, Survey, Certification and Credentialing Commission (State agency), did not always verify nursing homes' correction of deficiencies identified during surveys in calendar year 2014 in accordance with Federal requirements. We estimated that the State agency did not obtain the nursing homes' evidence verifying correction of deficiencies in accordance with Federal requirements for 52 percent of the deficiencies identified during surveys in CY 2014. We also estimated that the State agency could not provide sufficient evidence that corrective actions had been taken for 13 percent of the deficiencies identified during those surveys. In addition, the State agency did not always conduct required standard surveys within 15 months of the previous standard surveys in CY 2014 in accordance with Federal requirements.