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Administration of Payments Received Under the Help America Vote Act by the Montana Secretary of State: June 5, 2003, through September 30, 2009

Report Information

Date Issued
Report Number
E-HP-MT-02-10
Report Type
Audit
Subject
Grant
Description

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $17.7 million in funds received by the Montana 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 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)
MT, United States
Questioned Costs
$0
Funds for Better Use
$54,864
View report on Oversight.gov

Status of Recommendations

Closed

We recommend that the SOS ensure that the property records at both the state and county level include the minimum information required by the Common Rule, and implement a procedure to ensure that the counties report changes in equipment listing to the…

Closed

We recommend that the Montana Secretary of State:Improve internal controls over the accounting and reporting of HAVA financial activities to the EAC. For example, all financial reports should be reviewed and signed by an SOS official other than the…

Closed

We recommend that the Montana Secretary of State: Coordinate with EAC to determine whether previously submitted financial status reports should be revised and re-submitted.

Closed

We recommend that the Montana Secretary of State:Survey all counties to determine the extent to which unspent advances are being held and require the counties to either return unneeded funds or to deposit the funds into interest bearing accounts;

Closed

We recommend that the Montana Secretary of State:Execute subgrant agreements with counties for any future HAVA advances, which detail all applicable federal requirements, and require that any HAVA funds advanced to the counties be deposited into an…

Closed

We recommend that the Montana Secretary of State:Require counties holding unspent HAVA funds to determine the interest earnings lost during the period funds have been held and reimburse the election funds for this lost interest, and ensure that any funds…

Closed

The state should conduct a survey of all counties to determine which counties used security and polling place accessibility grants to make unapproved capital expenditures and submit this information to EAC for resolution.