Reports

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 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

Tennessee Valley Authority OIG

Pandemic Recovery Credit

On August 20, 2020, in response to the coronavirus (COVID-19) pandemic, the Tennessee Valley Authority (TVA) created the Pandemic Relief Credit (PRC) to provide a measure of relief to local power companies (LPCs), industries, businesses, and people of TVA’s seven state service region. Relief was provided in the form of a 2.5 percent credit to LPC and directly served customers’ demand and nonfuel energy charges. In August 2021, TVA extended the 2.5 percent credit through fiscal year (FY) 2022. TVA subsequently extended the 2.5 percent credit through FY 2023. Through July 2023, TVA had issued...

Full Details: Oversight.gov Report Page

Audit | 10/19/2023

Department of the Treasury OIG

City of Springfield, Massachusetts – Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Inspection / Evaluation | 10/17/2023

Department of the Treasury OIG

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/09/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Other | 8/08/2023

1-1 - Open

Treasury OIG should follow-up on Navajo Nation management's corrective action related to $141,187 in questioned costs reported in Single Audit finding number 2020-009.

1-2 - Open

Treasury OIG should follow-up to obtain the status of the Navajo Nation's 2021 Single Audit.

2-1 - Open

3-1 - Open

4-1 - Open

5-1 - Open

Treasury OIG should follow-up with Navajo Nation management to obtain missing documentation to support expenditures and that Navajo Nation has made necessary reporting corrections; and determine the feasibility of performing a focused audit for Aggregate Payments to individuals with a specific focus on Navajo Nation's non-payroll COVID-19 hardship claims and payroll expenditures for employees substantially dedicated to COVID-19 recovery efforts.

6-1 - Open

Treasury OIG should confirm that Navajo Nation management has reversed $(Amount Redacted) in duplicate hardship check payments that were fraudulently cashed by tribal citizens and recorded by management within the Aggregate Payments to Individuals payment type in the Cycle 3 GrantSolutions submission.

7-1 - Open

Treasury OIG should ensure Navajo Nation management re-issued $(Amount Redacted) in stale-dated checks before the end of December 31, 2022 and ensure that checks were cashed by the beneficiaries, or funds are returned to Treasury.

9-1 - Open

Treasury OIG should ensure Navajo Nation management has reversed the $(Amount Redacted) in sub-recipient incurred costs that they determined to be ineligible as a result of their internal investigation.

Department of the Treasury OIG

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Full Details: Oversight.gov Report Page

Department of the Treasury OIG

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 8/08/2023

Department of the Treasury OIG

Desk Review of Native Village of Point Hope’s Use of Coronavirus Relief Fund Proceeds

Full Details: Oversight.gov Report Page

Other | 7/28/2023

Date Range

Report Type

Report Category

Submitting Agency

State/Local Agency

State (State and Local Reports)

Fraud Type

Agency Reviewed

Related Organizations

Management Challenges

Any Recommendations

Any Open Recommendations

Reports

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

Pandemic Recovery Credit

City of Springfield, Massachusetts – Use of Coronavirus Relief Fund Proceeds

Desk Review of the Commonwealth of Virginia’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Desk Review of the Commonwealth of the Northern Mariana Islands’ Use of Coronavirus Relief Fund Proceeds

Desk Review of Navajo Nation Tribal Government's Use of Coronavirus Relief Fund Proceeds (Redacted)

Desk Review of the Commonwealth of Puerto Rico’s Use of Coronavirus Relief Fund Proceeds

Desk Review of Native Village of Point Hope’s Use of Coronavirus Relief Fund Proceeds

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