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

Report Information

Date Issued
Report Number
E-HP-KY-02-07
Report Type
Audit
Subject
Grant
Description

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $38.1 million in funds received by the Kentucky State Board of Elections under the Help America Vote Act. The objectives of the audit were to determine whether the state Board of Elections (1) used payments authorized by Sections 101, 102, and 251 of HAVA in accordance with HAVA and applicable requirements; (2) Accurately and properly accounted for property purchased with HAVA payments and for program income; and (3) met HAVA requirements for Section 251 funds for an election fund, for a matching contribution, and for maintenance of a base level of state outlays.

Participating OIG
Election Assistance Commission OIG
Location(s)
KY, United States
Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Status of Recommendations

Closed

Ensure that the state matching funds shortfall of $156,341 is transferred to the HAVA election fund.

Closed

Determine the actual amount of lost interest income, which we estimated at $4,700 based on the required state matching funds total from the date of receipt of the Section 251 requirements payment from the federal government, and transfer the earnings to…

Closed

Determine the level of state expenditures in fiscal year 2000 and fiscal years 2004, 2005, and 2006 for activities for which it received requirements payments. These amounts should be classified as expenditures which were funded by the State through…

Closed

Compare the level of expenditures in Fiscal Year 2000 with the level of expenditures in fiscal years 2004, 2005, and 2006 funded by the State’s annual appropriations and determine if the State met its maintenance of effort requirements.

Closed

If, the level of state expenditures for 251-type activities in fiscal years 2004, 2005, and 2006 were less than in 2000, require the state to obtain supplemental funding to meet its maintenance of effort requirements and adjust its accounts and annual…

Closed

Amend the State Plan to provide more specific information on the required level of MOE, based on Title III category expenditures in FY2000.