Reports

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

Department of Education OIG

Des Moines Independent Community School District's Allowable Use of ESSER Grant Funds

Determine whether Des Moines expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Education OIG

Linn-Mar Community School District's Allowable Use of ESSER Grant Funds

Determine whether Linn-Mar expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Education OIG

Southeast Polk Community School District's Allowable Use of ESSER Grant Funds

Determine whether Southeast Polk expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Education OIG

Burlington Community School District's Allowable Use of ESSER Grant Funds

Determine whether Burlington expended Elementary and Secondary School Emergency Relief (ESSER) grant funds for allowable purposes in accordance with applicable requirements.

Department of Health & Human Services OIG

CDC Has Improved the Nursing Home Reporting Process for COVID-19 Data in NHSN, but Challenges Remain

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 1/08/2024

Department of Health & Human Services OIG

Medicare Generally Paid Acute-Care Hospitals for Inpatient Stays for Medicare Enrollees Diagnosed With COVID-19 in Accordance With Federal Requirements

Full Details: Oversight.gov Report Page

Department of Health & Human Services OIG

The Provider Relief Fund Helped Select Nursing Homes Maintain Services During the COVID-19 Pandemic, but Some Found Guidance Difficult to Use

Full Details: Oversight.gov Report Page

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 - Open

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

10 - Open

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 - Open

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

2 - Open

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 - Open

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 - Open

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 - Open

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

6 - Open

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 - Open

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 - Open

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 - Open

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 United States Virgin Islands' Administration of HAVA Funds

The audit will cover the expenditures and obligations of HAVA CARES Act and Election Security grants from date of award through September 30, 2023. The objectives are to determine if USVI 1) used funds for authorized purposes in accordance with 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. We will also confirm that USVI took appropriate corrective actions to address deficiencies noted in OIG's October 2013 audit report.

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State/Local Agency

State (State and Local Reports)

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Any Recommendations

Any Open Recommendations

Reports

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

Des Moines Independent Community School District's Allowable Use of ESSER Grant Funds

Linn-Mar Community School District's Allowable Use of ESSER Grant Funds

Southeast Polk Community School District's Allowable Use of ESSER Grant Funds

Burlington Community School District's Allowable Use of ESSER Grant Funds

CDC Has Improved the Nursing Home Reporting Process for COVID-19 Data in NHSN, but Challenges Remain

Medicare Generally Paid Acute-Care Hospitals for Inpatient Stays for Medicare Enrollees Diagnosed With COVID-19 in Accordance With Federal Requirements

The Provider Relief Fund Helped Select Nursing Homes Maintain Services During the COVID-19 Pandemic, but Some Found Guidance Difficult to Use

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

Audit of the United States Virgin Islands' Administration of HAVA Funds

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