EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $18.0 million in funds received by the North Dakota 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 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 North Dakota Secretary of State: April 29, 2003, through September 30, 2012
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Status of Recommendations
We recommend that the EAC address and resolve the following recommendation that the North Dakota Secretary of State's Office:a) Perform a reconciliation of the grant activity for the Section 101 funds and ensure that all interest earned and…
We recommend that the EAC require the Office to ensure that the equipment listing is updated as necessary and a physical inventory be conducted every two years through the use of county or state personnel. An analysis should be performed to ensure that…
We recommend that the EAC require the Office to 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,…
We recommend that the EAC address and resolve the following recommendation that the North Dakota Secretary of State's Office:a) Calculate the amount of interest to transfer to the election fund for the untimely deposit of matching funds. This…
We recommend that the EAC require the Office to implement procedures to ensure that all payments made with Federal funds are reviewed to ensure that costs are reasonable, allowable and allocable.