Reports

We recommend that the EAC require the Office to return $77,074 to the EAC for CARES expenditures outside of the budget period.

We recommend that the EAC require the Office to implement a policy to ensure property purchased with federal funds is used, managed, and disposed in accordance with the Office’s procedures.

We recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.

We recommend that the EAC require the Office to transfer to the Election Security election fund $130,945 for the unsupported non-payroll expenditures and $18,673 and associated fringe benefits for the unsupported payroll expenditures.

We recommend that the EAC require the Office to return $8,811 and associated fringe benefits to the EAC for the unsupported CARES Act payroll expenditures.

We recommend that the EAC require the Office to implement procedures and training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grants.

We recommend that the EAC require the Office to implement procedures to ensure interest is earned on any election funds received going forward.

We recommend that the EAC address and resolve the following recommendation that the Office perform a reconciliation of the grant activity for the Election Security grant through March 31, 2022 to ensure that all expenditures are fully disclosed and reconcile into the fund balance.

We recommend that the EAC address and resolve the following recommendation that the Office prepare and submit revised financial reports to the EAC for Election Security activities as of March 31, 2022.

We recommend that the EAC address and resolve the following recommendation that the Office implement procedures and training to ensure proper reporting of HAVA grant activity on future financial reports.

We recommend that the EAC require the Office to implement a policy to ensure amounts reported on the Territory-wide SEFA are properly identified by ALN title and number in compliance with Uniform Guidance.