Reports

We recommend that the EAC require the Office to transfer to the election fund $629,248 for the unsupported costs cited above.

We recommend that the EAC require the Office to implement policies and procedures or training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grant, including maintaining copies of invoices paid, contracts from which purchases were made and purchase orders for purchases exceeding $10,000.

We recommend the EAC require the Office to provide the inventory listing maintained by the IT Department and each County.

We recommend the EAC require the Office to implement policies and procedures or training to ensure that assets are managed in accordance Uniform Guidance and the State of Delaware’s policy.

We recommend the EAC require the Office to ensure that documented policies and procedures related to internal controls and asset management are established and implemented in accordance with the State of Delaware’s policy. Implementation should include policies to review and update the procedures on a regular basis.

We recommend that the EAC require the Office to provide transaction detail of interest income earned for the Election Security and CARES Act grants.

We recommend that the EAC require the Office to complete and file FFRs for the Section 251 funds or if the Office is unable to complete the Section 251 FFR, obtain financial services to support the completion of the filings.

We recommend that the EAC require the Office to implement procedures and training to properly fill out the required FFRs, which reflect the uses of award funds and the interest income generated from those funds for all HAVA grants.