EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $65.1 million in funds received by the Massachusetts Secretary of the Commonwealth under the Help America Vote Act. The objectives of the audit were to determine whether the Secretary of the Commonwealth (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 f 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 Massachusetts Secretary of the Commonwealth: May 2, 2003, through September, 30, 2012
Report Information
Status of Recommendations
We recommend that the EAC require the Office to implement controls to ensure that grant activity is reconciled periodically to ensure that the Federal financial reports reflect actual activity of the election fund.
We recommend that the EAC require the Office to calculate the amount of interest to transfer to the election fund for the untimely crediting of interest earnings. This calculation should consider the period from the inception of the HAVA grant funds…
We recommend that the EAC address and resolve the following recommendations that the Secretary of the Commonwealth of Massachusetts’ Office:(a) Implement procedures to ensure that an inventory listing is created and maintained for equipment purchased…
We recommend that the EAC address and resolve the following recommendations that the Massachusetts Secretary of the Commonwealth’s Office:(a) Deposit adequate matching funds into the election fund to satisfy the $2,666,577 in questioned costs. This…
We recommend that the EAC address and resolve the following recommendations that the Massachusetts Secretary of the Commonwealth’s Office:(a) Transfer to the election fund $195,873 for the questioned costs cited above.(b) Determine if advertising costs…