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Administration of Payments Received Under the Help America Vote Act by Iowa's Secretary of State

Report Information

Date Issued
Report Number
E-HP-IA-06-08
Report Type
Audit
Subject
Grant
Description

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $28.7 million in funds received by the Iowa 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 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)
IA, United States
Questioned Costs
$2,555,274
Funds for Better Use
$0
View report on Oversight.gov

Status of Recommendations

Closed

We recommend that Iowa transfer the $12,182 of principal and interest owed to the election fund for the period from June 2004 through April 2008, plus any additional interest owed after April 30, 2008 through the date of the transfer.

Closed

We recommend that the Iowa Secretary of State obtain data on interest earned by county officials and revise the HAVA Section 251 Financial Status Reports to include interest earned by county election officials on funds provided to them in advance of…

Closed

We recommend that the Iowa Secretary of State inform the County Auditors that the interest earned on HAVA grant funds must be used for HAVA activities or returned to the SOS.

Closed

We recommend that the Iowa Secretary of State in the future, minimize the time elapsing between the transfer of funds from Iowa’s Treasurer and disbursement by the counties.

Closed

We recommend that the Secretary of State require staff of the SOS to conduct a physical inventory of all HAVA-funded equipment in the possession of the SOS and use the results to correct its property records.

Closed

We recommend that the Secretary of State ensure that the property management records of the counties have at least the minimum information required in the Common Rule.

Closed

We recommend that the Secretary of State seek guidance from the EAC on the definition of sensitive property to clarify whether voting equipment not meeting the capitalization threshold (accountable property) should be tracked and accounted for.

Closed

We recommend that the SOS resolve with the EAC the questioned costs of $369,740, because approval of the EAC to spend HAVA funds on capital improvements was not requested.

Closed

We recommend that the Secretary of State resolve the questioned costs with the EAC.

Closed

We recommend that the Secretary of State adopt policies and procedures for procurement activities and for the SOS staff involved in procurement and contract administration, or allow the DAS to provide procurement and contract management services to the…

Closed

We recommend that the SOS resolve the issue with the EAC of whether the costs associated with “Celebrate Voting,” qualify for HAVA funding.

Closed

We recommend that the SOS work with the EAC to resolve the $14,000 in questioned costs.

Closed

We recommend that the Iowa SOS either return the questioned costs of $885,573 or resolve with the EAC the appropriate corrective action regarding the lack of periodic certification.

Closed

We recommend that the SOS return $21,000 of questioned costs to the State’s election (HAVA) fund.

Closed

We recommend that the SOS determine if a similar lease agreement was entered into by any other county and the SOS used HAVA funds to reimburse counties for payments for which no conceivable benefit was received.

Closed

We recommend that the SOS improve internal controls over the accounting and reporting of HAVA financial activities to the EAC. For example, all SF-269s should be reviewed and signed indicating concurrence with the data by an SOS official other than the…

Closed

We recommend that the SOS revise the SF-269s and supporting lists of detailed expenditures for HAVA Sections 101 and 251 to accurately report HAVA expenditures as identified above and as reviewed and approved by an official of the SOS other than the…

Closed

We recommend that the SOS submit the revised SF-269s and detailed expenditure listings to the EAC.