Reports

Election Assistance Commission OIG

Audit of the Administration of Help American Vote Act Grants Awarded to the U.S. Virgin Islands

The Office of the Inspector General (OIG) audited Help America Vote Act (HAVA) grants administered by the Election System of the Virgin Islands (ESVI), totaling $2.2 million. This included federal funds, program income, and interest earned on the Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act funds.

Full Details: Oversight.gov Report Page

Audit | 11/20/2024

Pension Benefit Guaranty Corporation OIG

Projected Benefit Payments in Selected Special Financial Assistance (SFA) Applications

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 9/26/2024

Election Assistance Commission OIG

Audit of the Administration of Help America Vote Act Grants Awarded to the State of Georgia

The Office of the Inspector General (OIG) audited Help America Vote Act (HAVA) grants administered by the Georgia Secretary of State’s Office (GSoS), totaling $46.3 million. This included federal funds, state matching funds, and interest earned on the reissued Section 101, reissued Section 251, Election Security, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Full Details: Oversight.gov Report Page

Audit | 8/16/2024

Election Assistance Commission OIG

Audit of the Administration of Help America Vote Act Grants Awarded to the State of Michigan

The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the Michigan Department of State (MDOS), totaling $49.88 million. This included federal funds, state matching funds, and interest and program income earned on the reissued Section 101, reissued Section 251, Election Security, and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Full Details: Oversight.gov Report Page

Audit | 8/15/2024

Election Assistance Commission OIG

Audit of the Administration of Help America Vote Act Grants Awarded to the State of New Jersey

The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with the Office of Inspector General, audited Help America Vote Act (HAVA) grants administered by the New Jersey Department of State, totaling $39.52 million. This included federal funds, state matching funds, and interest earned on the Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Full Details: Oversight.gov Report Page

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of North Carolina

EAC OIG audited funds received by the State of North Carolina under the Help America Vote Act, totaling $33 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security (CARES) Act grants.

Full Details: Oversight.gov Report Page

Audit | 2/22/2024

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of American Samoa under the Help America Vote Act. The objectives of the audit were to determine whether the Territorial Election Office of American Samoa: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to...

Full Details: Oversight.gov Report Page

Audit | 11/29/2023

1 - Closed

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

10 - Closed

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.

11 - Closed

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

2 - Closed

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.

3 - Closed

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.

4 - Closed

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.

5 - Closed

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

6 - Closed

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.

7 - Closed

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.

8 - Closed

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.

9 - Closed

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.

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Territory of Guam

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of Guam under the Help America Vote Act. The objectives of the audit were to determine whether the Guam Election Commission: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if...

Full Details: Oversight.gov Report Page

Audit | 11/03/2023

Pension Benefit Guaranty Corporation OIG

Management Alert: Deceased Participants in the Central States’ Special Financial Assistance Calculation

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 11/01/2023

Election Assistance Commission OIG

Audit of the HAVA Grants Awarded to the State of Wisconsin

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $27.4 million in funds received by the State of Wisconsin under the Help America Vote Act. The objectives of the audit were to determine whether the State of Wisconsin Elections Commission: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit...

Full Details: Oversight.gov Report Page

Audit | 9/27/2023

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Submitting Agency

Agency Reviewed

Any Recommendations

Any Open Recommendations

Reports

Audit of the Administration of Help American Vote Act Grants Awarded to the U.S. Virgin Islands

Projected Benefit Payments in Selected Special Financial Assistance (SFA) Applications

Audit of the Administration of Help America Vote Act Grants Awarded to the State of Georgia

Audit of the Administration of Help America Vote Act Grants Awarded to the State of Michigan

Audit of the Administration of Help America Vote Act Grants Awarded to the State of New Jersey

Audit of the Help America Vote Act Grants Awarded to the State of North Carolina

Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa

Audit of the Help America Vote Act Grants Awarded to the Territory of Guam

Management Alert: Deceased Participants in the Central States’ Special Financial Assistance Calculation

Audit of the HAVA Grants Awarded to the State of Wisconsin

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