EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $6.7 million in funds received by the Idaho Secretary of State under the Help America Vote Act. The objectives of the audit were to determine whether the Secretary of State (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 Idaho Secretary of State
Report Information
Status of Recommendations
We recommend that the EAC require the Office complete and document internal control procedures and other appropriate policies in written manuals and also provide training to personnel involved in the administration of Federal awards. Specifically, these…
We recommend that EAC address and resolve the following recommendations that the Idaho Secretary of State’s Office:(a) Transfer into the election fund $734,060 for the questioned payroll charges as cited above.(b) Implement written policies and provide…
We recommend that the EAC require the Office to implement procedures to ensure a physical inventory is conducted on an annual basis and such inventory be adequately documented.
We recommend that the EAC review and resolve the following recommendation that the Idaho Secretary of State:(a) Perform a reconciliation of the grant activity for the Section 101 and Section 251 funds and ensure that all expenditures, matching…
We recommend that the Office implement and document written policies and procedures which ensure that services and equipment purchased with Federal funds are solicited through fair and open bidding. Documentation should be maintained to support that…
We recommend EAC require the office to document and implement monitoring policies and procedures to assure subawardee compliance with applicable Federal requirements and that performance goals are being achieved.
We recommend the EAC require the Office to evaluate the baseline established for the maintenance of expenditure to ensure that those expenditures included in the baseline are consistent with the maintenance of expenditure policy established by the EAC in…