EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $18.0 million in funds received by the Maine 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 Maine Secretary of State
Report Information
Status of Recommendations
We recommend that the EAC resolve with the Office the adequacy of the recently developed internal control procedures. Specifically, these policies and procedures should address financial management activities including purchasing, payment, payroll,…
We recommend that EAC address and resolve the following recommendations that the Maine Secretary of State's Office:(a) Transfer into the election fund $618,139 for the questioned payroll charges and $29,960 for the applicable indirect costs as cited…
We recommend that the EAC require the Office to transfer to the election fund $103,964 for the questioned cost and associated indirect costs as cited above.
We recommend that EAC address and resolve the following recommendations that the Maine Secretary of State's Office:(a) Modify their equipment management policies and procedures to fully comply with SAAM Chapter 30.(b) Implement procedures to ensure…