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We recommend that the EAC require the Office perform a reconciliation of the grant activity for the Election Security, Section 251 reissued, Section 101 reissued, and CARES Act funds and ensure that all expenditures are fully disclosed, and file amended FFRs, as applicable. If the Office determines that it is unable to perform the reconciliation of the grant activity, obtain financial services to support the completion of the reconciliation.

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

We recommend that the EAC require the Office transfer into the election fund $51,012 and any related fringe benefits and indirect costs for the unsupported payroll costs cited above.

We recommend that the EAC require the Office implement procedures or provide additional training to ensure that payroll costs are adequately supported with appropriate signature approvals, pay rates, and timesheets when being allocated to the HAVA grants.

We recommend that the EAC require the Office perform detailed testing on the $180,350 of additional wages selected for substantive testing to determine what amount, if any, remains unsupported.

We recommend that the EAC work with the Office to resolve the one remaining unsupported County reimbursement.

We recommend that the EAC require the Office to transfer into the election fund any amount which remains unsupported.

We recommend that the EAC require the Office to develop and implement policies and procedures and provide training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grant.