EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $18.0 million in funds received by the District of Columbia Board of Elections and Ethics under the Help America Vote Act. The objectives of the audit were to determine whether the Board of Elections and Ethics (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 District of Columbia Board of Elections and Ethics
Report Information
Status of Recommendations
We recommend that the EAC require the Board to implement procedures to ensure that all Federal expenditures related to HAVA be included on the SEFA to be considered during the single audit of the District of Columbia.
We recommend that the EAC address and resolve the following recommendation that the Board:(a) Perform a reconciliation of the grant activity for the Section 101 and Section 251 funds and ensure that all expenditures are fully disclosed.(b) Prepare and…
We recommend that EAC address and resolve the following recommendations that the Board:(a) Transfer into the election fund $342,877 for the questioned salary charges as cited above.(b) Perform and provide additional analysis for all payroll charges…
We recommend that EAC address and resolve the following recommendations that the Board:(a) Formalize documented policies and procedures regarding inventory management.(b) Fully populate the required data in the inventory system for assets purchased with…
We recommend that the EAC require the Board to transfer to the election fund $269,166 for the unsupported cost cited above.
We recommend that the EAC require the Board to transfer to the election fund $309,020 for the questioned cost cited above.
We recommend that the EAC require the Board to resolve the following:(a) Calculate the amount of interest lost due to the untimely provision of the matching contributions. This calculation should consider:a. The earlier of the date matching contributions…