EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $35.2 million in funds received by the Oklahoma State Election Board under the Help America Vote Act. The objectives of the audit were to determine whether the State Election Board (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 Oklahoma State Election Board
Report Information
Status of Recommendations
We recommend that the EAC require the Board to complete and document internal control procedures and other appropriate polices in written manuals and also provide training to personnel involved in the administration of Federal awards. Specifically, these…
We recommend that EAC address and resolve the following recommendations that the Oklahoma State Election Board:(a) Formalize documented policies and procedures regarding inventory management and the conduct of a physical inventory. (b) Fully populate the…
We recommend that the EAC require the Board to calculate the amount of interest lost due the untimely crediting of interest earnings and deposit the required money into the Election Fund.This calculation should consider the following:(a) The period from…
We recommend that the Board work with the Office of State Finance to ensure that monies are not withdrawn from the Election Fund without consent of the Board.
We recommend the EAC require the Board to evaluate the baseline established for the maintenance of expenditure to ensure that those expenditures included in the baseline are consistent with the maintenance of expenditure policy established by the EAC in…