EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $144.0 million in funds received by the Pennsylvania Bureau of Commissions, Elections and Legislation under the Help America Vote Act. The objectives of the audit were to determine whether the Bureau (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 except for 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 Pennsylvania Bureau of Commissions, Elections and Legislation
Report Information
Date Issued
Report Number
E-HP-PA-10-10
Report Type
Audit
Subject
Grant
Description
Participating OIG
Election Assistance Commission OIG
Location(s)
PA, United States
Questioned Costs
$37,283
Funds for Better Use
$0
Status of Recommendations
Closed
We recommend that the BCEL ensure that the property records at the counties include the minimum information required by the Common Rule.
Closed
We recommend that the EAC work with the BCEL to return to EAC all unobligated Section 102 funds and interest.
Closed
We recommend that the EAC work with the DOS to determine the appropriate corrective action regarding the lack of periodic payroll certifications.