Administration of Payments Received Under the Help America Vote Act by the State of Florida

We recommend that the State require all county Supervisors of Elections to track program income, identify the costs of assisting with local elections, and determine the portion of net income associated with HAVA equipment. That portion of net income…

We recommend that the State require the Supervisor of Elections to deposit program income in an election fund for the benefit of the HAVA Program.

We recommend that the state ensure that the county Supervisors of Elections identify the specific equipment items as purchased with HAVA funds.

We also recommend that the state require the county Supervisor of Elections to establish procedures to ensure all HAVA equipment is subject to a physical inventory at least every two years and a complete inventory list of all HAVA equipment is maintained.

Reimburse HAVA funds $89,668.84 identified as questioned costs.

Review allowability of other expenses of similar nature to ensure that funds determined to be unallowable costs are reimbursed to the HAVA program.

Monitor and educate the Supervisors of Elections offices on the appropriate uses of HAVA funds, and solicit all counties to reimburse the election funds for unallowable expenditures.

We recommend that the Florida Department of State require Palm Beach County to return $33,092.50 for these purchases to the HAVA grant or provide supporting documentation to substantiate the costs.

Provide guidance to all Florida counties on this OMB Circular A-87 requirement.

Instruct the Pinellas County Supervisor of Elections that without the certifications, the salaries and fringe benefits claimed for the employee that charged 100 per cent of her time to HAVA program activities during the audit period are not eligible HAVA…

Instruct other Florida counties that unless time sheets indicated that full time employees worked solely on HAVA program activities, or certifications have been completed that periodically and at least semi-annually certify that an employee worked solely…

Provide clarification to all Florida counties that costs associated with voter registration drives are not eligible for HAVA funding.

Notify the Pinellas County Supervisor of Elections to analyze the above time charges to identify voter registration drive time charges or otherwise allocate them between voter registration and other activities. The Secretary of State should then notify…

Implement procedures to ensure that the account reconciliation process in all counties includes a determination that the correct interest has been posted to the HAVA accounts.

A calculation of interest earned should be performed and the funds reimbursed to the HAVA account.

Calculate the interest earned on the idle funds and reimburse the HAVA election funds for the lost interest.

Develop policies and procedures for minimizing the time elapsing between the transfer of funds from the Florida Treasury and disbursement by the grantees whenever advance payment procedures are used.

Inform the counties receiving HAVA funds of the 41 C.F.R. 105-71.`10I(b)(7) requirement for minimizing the time elapsing between the funds transfer and disbursement of funds by grantee.