Federal Reports

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $30.6 million in funds received by the Mississippi Secretary of State under the Help America Vote Act. The objectives of the audit were to determine whether the Office: 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).

This memorandum alerts the Centers for Medicare & Medicaid Services (CMS) to the preliminary results of our ongoing review of potential abuse or neglect of Medicare beneficiaries in skilled nursing facilities (SNFs). This audit is part of the ongoing efforts of the Office of Inspector General (OIG) to detect and combat elder abuse. We are communicating these preliminary results because of the importance of detecting and combating elder abuse. Also, according to Government Auditing Standards, "early communication to those charged with governance or management may be important because of their relative significance and the urgency for corrective follow-up action."