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Administration of Payments Received Under the Help America Vote Act by the Hawaii Office of Elections: April 23, 2003, through September 30, 2009

Report Information

Date Issued
Report Number
E-HP-HI-01-10
Report Type
Audit
Subject
Grant
Description

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $16.6 million in funds received by the Hawaii Office of Elections under the Help America Vote Act. The objectives of the audit were to determine whether the Office 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 and for a matching contribution.

Participating OIG
Election Assistance Commission OIG
Location(s)
HI, United States
Questioned Costs
$310,947
Funds for Better Use
$0
View report on Oversight.gov

Status of Recommendations

Closed

We recommend the HOE update its equipment inventory records to include all information required by federal guidelines and identify the equipment purchased with HAVA funds.

Closed

We recommend the HOE perform periodic inventories of equipment to facilitate proper accountability and safeguarding of assets for which federal funds were used to acquire.

Closed

The HOE discontinue the use of HAVA funds to pay interest charged on delinquent invoices, and ensure that the state reimburses the election fund for any late payment interest paid to date.

Closed

The EAC work with the HOE to determine the allowability of the advertising costs and the equipment costs.

Closed

We recommend that the HOE determine the amount of delinquent interest due the election fund and transfer it to the fund.

Closed

We recommend that the HOE implement procedures to follow up with the treasurer’s office periodically to ensure timely recording of interest earned.

Closed

We recommend the HOE officials determine whether these funds should remain in the HAVA election funds or transferred to the state’s general fund.

Closed

We recommend the HOE Perform monthly reconciliations of HAVA funds and accounts to ensure that all receipts and disbursements are properly recorded and accounted for in the state’s accounting records.

Closed

We recommend the HOE resolve the unreconciled difference of $42,000.

Closed

We recommend the HOE coordinate with EAC if corrected SF 269s need to be filed retroactively or prospectively.

Closed

We recommend that the EAC consult with the HOE to determine the appropriate corrective action regarding the lack of periodic certifications.