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

Audit · Election Assistance Commission OIG · 2022-09-21 · about Election Assistance Commission

Report

Title
Audit of the Help America Vote Act Grants Awarded to the State of Delaware
Submitting OIG
Election Assistance Commission OIG
Component agency
Election Assistance Commission
Type
Audit
Publication date
2022-09-21

Summary

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of Delaware under the Help America Vote Act, including state matching funds and interest earned, totaling $20 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security Act grants.

Recommendations (8)

#StatusText
1ClosedWe recommend that the EAC require the Office to transfer to the election fund $629,248 for the unsupported costs cited above.
2ClosedWe 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…
3ClosedWe recommend the EAC require the Office to provide the inventory listing maintained by the IT Department and each County.
4ClosedWe 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.
5ClosedWe 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…
6ClosedWe recommend that the EAC require the Office to provide transaction detail of interest income earned for the Election Security and CARES Act grants.
7ClosedWe 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.
8ClosedWe 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.

Source

Authoritative
oversight.gov report page
Machine
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