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Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa

Audit · Election Assistance Commission OIG · 2023-11-29 · about Election Assistance Commission

Report

Title
Audit of the Help America Vote Act Grants Awarded to the Territory of American Samoa
Submitting OIG
Election Assistance Commission OIG
Component agency
Election Assistance Commission
Type
Audit
Publication date
2023-11-29

Summary

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.

Recommendations (11)

#StatusText
1ClosedWe recommend that the EAC require the Office to return $77,074 to the EAC for CARES expenditures outside of the budget period.
10ClosedWe 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.
11ClosedWe recommend that the EAC require the Office to ensure all property purchased with Federal funds is placed on a compliant property record.
2ClosedWe 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.
3ClosedWe 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.
4ClosedWe 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.
5ClosedWe recommend that the EAC require the Office to implement procedures to ensure interest is earned on any election funds received going forward.
6ClosedWe 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…
7ClosedWe 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.
8ClosedWe 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.
9ClosedWe 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.

Source

Authoritative
oversight.gov report page
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