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

Audit · Election Assistance Commission OIG · 2023-08-25 · about Election Assistance Commission

Summary

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.

Recommendations (7)

#	Status	Text
1	Closed	We recommend that the EAC require the Office to return the non-match portion of the $3,703 to the EAC for the unallowable CARES Act grant expenditures noted.
2	Closed	We recommend that the EAC require the Office to implement procedures and training to ensure that subawards are adequately monitored.
3	Closed	We recommend that the EAC require the Office to implement procedures to ensure that all subrecipients are properly monitored in accordance with Federal statutes and the terms and conditions of the subaward.
4	Closed	We recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.
5	Closed	We recommend that the EAC require the Office to provide sufficient supporting documentation to demonstrate that interest was earned on the HAVA funds from the date of deposit to the date of close-out for each HAVA grant.
6	Closed	We recommend that the EAC require the Office to provide sufficient supporting documentation to demonstrate that all interest income earned on the HAVA funds was deposited into the election fund.
7	Closed	We recommend that EAC require the Office to implement procedures to ensure Federal expenditures are accurately identified in the Schedule of Expenditures of Federal Awards going forward.

Status

Text

Closed

We recommend that the EAC require the Office to return the non-match portion of the $3,703 to the EAC for the unallowable CARES Act grant expenditures noted.

Closed

We recommend that the EAC require the Office to implement procedures and training to ensure that subawards are adequately monitored.

Closed

We recommend that the EAC require the Office to implement procedures to ensure that all subrecipients are properly monitored in accordance with Federal statutes and the terms and conditions of the subaward.

Closed

We recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.

Closed

We recommend that the EAC require the Office to provide sufficient supporting documentation to demonstrate that interest was earned on the HAVA funds from the date of deposit to the date of close-out for each HAVA grant.

Closed

We recommend that the EAC require the Office to provide sufficient supporting documentation to demonstrate that all interest income earned on the HAVA funds was deposited into the election fund.

Closed

We recommend that EAC require the Office to implement procedures to ensure Federal expenditures are accurately identified in the Schedule of Expenditures of Federal Awards going forward.

Report

Summary

Recommendations (7)

Source