Reports

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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 Help America Vote Act Grants Awarded to the State of Alaska

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $15.2 million in funds received by the State of Alaska under the Help America Vote Act. The objectives of the audit were to determine whether the Office of the Lieutenant Governor of Alaska: 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 | 8/02/2023

Election Assistance Commission OIG

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

The independent public accounting firm of Brown & Company CPAs and Management Consultants, PLLC, under contract with OIG, audited Help America Vote Act (HAVA) grants administered by the Tennessee Secretary of State, totaling $34.64 million.

Full Details: Oversight.gov Report Page

Department of the Interior OIG

The Bureau of Indian Affairs Great Plains Region Did Not Oversee CARES Act Funds Appropriately

We determined that the BIA Great Plains Region did not hold three Tribes accountable for submitting CARES Act financial reports or narrative reports.

Full Details: Oversight.gov Report Page

Other | 2/10/2023

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 Help America Vote Act Grants Awarded to the State of Missouri

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $27.4 million in funds received by the State of Missouri under the Help America Vote Act. The objectives of the audit were to determine whether the Missouri Office of the Secretary of State: 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 | 8/25/2023

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Washington

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Washington under the Help America Vote Act, including state matching funds and program income, totaling $30.3 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 9/06/2022

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the Commonwealth of Pennsylvania under the Help America Vote Act, including state matching funds and interest earned, totaling $53.4 million. This included Election Security, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security Act grants.

Full Details: Oversight.gov Report Page

Audit | 9/22/2022

Election Assistance Commission OIG

Audit of the Help America Vote Act Grants Awarded to the State of Ohio

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Ohio under the Help America Vote Act, including state matching funds and interest earned, totaling $45.2 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security Act grants.

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 - 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.

Date Range

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Submitting Agency

Agency Reviewed

Any Recommendations

Any Open Recommendations

Reports

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

Audit of the Help America Vote Act Grants Awarded to the State of Alaska

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

The Bureau of Indian Affairs Great Plains Region Did Not Oversee CARES Act Funds Appropriately

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

Audit of the Help America Vote Act Grants Awarded to the State of Missouri

Audit of the Help America Vote Act Grants Awarded to the State of Washington

Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania

Audit of the Help America Vote Act Grants Awarded to the State of Ohio

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

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