EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $18.0 million in funds received by the Delaware Commissioner of Elections under the Help America Vote Act. The objectives of the audit were to determine whether the Commissioner of Elections (1) used payments authorized by Sections 101, 102, and 251 of the grant in accordance with grant and applicable requirements; (2) accurately and properly accounted for property purchased with grant payments and for program income; and (3) met HAVA requirements for Section 251 funds for creation of an election fund, providing required matching contributions, and meeting the requirements for maintenance of a base level of state outlays, commonly referred to as Maintenance of Expenditures (MOE).
Administration of Payments Received Under the Help America Vote Act by the Delaware Commissioner of Elections
Report Information
Status of Recommendations
We recommend that the EAC resolve with the Office the adequacy of the recently adopted and developed internal policies. Specifically, these policies and procedures should address financial management activities including purchasing, payment, payroll,…
We recommend that the EAC review the Office's reconciliation and revised financial reports to ensure that all expenditures, matching contributions and program income earned have been fully disclosed.
We recommend that EAC review the above supplemental information provided by the Office to ensure it resolves the following recommendations that the Office:(a) Transfer into the election fund $77,718 for the questioned salary charges, $14,331 for…
We recommend that EAC resolve with the Office the adequacy of the Office's formalized policies and procedures regarding inventory management and the conduct of a documented biennial physical inventory. Additionally, the EAC should review the Office…
We recommend that the EAC review the Treasurer's Office recalculation of interest to ensure the Office has taken the following into consideration:(a) Calculation includes the amount of interest lost due to the untimely crediting of interest earnings…
We recommend the EAC address and resolve the following recommendations that the Office:(a) Transfer into the Election Fund $29,095 for the transaction that was unsupported and $24,399 for the indirect costs charged on capital expenditures.(b) Implement…
We recommend that the EAC address and resolve the following recommendations that the Office:(a) Transfer to the election fund $511,058 for the unsupported costs cited above along with the applicable indirect costs of $61,338.(b) Develop and implement…
We recommend that the EAC address and resolve the following recommendations that the Office:(a) Transfer to the election fund $725,045 for the questioned costs cited above along with the applicable indirect costs of $14,383. (b) Develop and implement…
We recommend that the EAC review the Office's recently implemented policies and procedures to ensure:(a) Services and equipment purchased with Federal funds will be solicited through fair and open bidding.(b) Documentation will be maintained to…