Administration of Election Security Payments Received Under the Help America Vote Act by the Kentucky State Board of Elections

Transfer $28,174 from election auditing costs that were inappropriately allocated and thus unsupported.

Allocate program income based on proportional benefit or based on a documented allocation methodology that is applied consistently.

Implement procedures to ensure that for items which benefit multiple projects or activities, the allocation of program income earned or expenditures incurred is based on the proportional benefit, or on a reasonable documented basis.

Include all items purchased with federal funds on an inventory listing that is compliant with state laws and procedures.

Implement policies and procedures to ensure items shipped directly to the Counties are included in the eMARS accounting system and included in an annual physical inventory as required by state laws and procedures.

EAC require the Board to implement a policy or procedure to ensure amounts reported by the Fiscal Officer for inclusion on the Statewide Schedule of Expenditures of Federal Awards (SEFA) are accurate and are properly identified by CFDA title and number.