U.S. flag

An official website of the United States government

Dot gov

Official websites use .gov
A .gov website belongs to an official government organization in the United States.

Https

Secure .gov websites use HTTPS
A lock () or https:// means you’ve safely connected to the .gov website. Share sensitive information only on official, secure websites.

Administration of Payments Received Under the Help America Vote Act by the West Virginia Secretary of State: April 28, 2003 through August 31, 2009

Report Information

Date Issued
Report Number
E-HP-WV-04-09
Report Type
Audit
Subject
Grant
Description

EAC OIG, through the independent public accounting firm of Clifton Gunderson LLP, audited $20.6 million in funds received by the West Virginia 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)
WV, United States
Questioned Costs
$124,276
Funds for Better Use
$374,953
View report on Oversight.gov

Status of Recommendations

Closed

We recommend that West Virginia transfer the $91,230 of interest owed on $805,451 to the election fund for the period from June 2004 through August 2009, plus the additional compounded interest of $5,601 as of August 31, 2009 and any additional…

Closed

We recommend that SOS officials transfer from the state’s general fund to the RLF the interest shortfall estimated to be $13,021 ($12,246 plus $775) through August 31, 2009, plus any additional interest, including compounded interest owed through the…

Closed

Ensure that the property management records of the SOS and the counties have at least the minimum information required by the Common Rule. The SOS should emphasize to the counties that any changes to the equipment listing, including SVRS equipment,…

Closed

We recommend that the SOS resolve with the EAC the appropriate corrective action regarding the lack of periodic certifications.

Closed

We recommend that the SOS work with the EAC to resolve the conflict between federal and state law which requires that program income be deposited in non-HAVA funds at the state and county levels.

Closed

We recommend that the SOS provide guidance to the counties on how to properly record and report program income received from the sale of voter registration lists generated from the state’s voter registration database. The SOS should also report such…

Closed

We recommend that the SOS perform monthly reconciliations of the revolving loan fund and the election fund to ensure that all program income and disbursements are properly recorded and accounted for in the state’s accounting records.

Closed

We recommend that the SOS resolve the differences that have not been reconciled.

Closed

We recommend that the SOS resolve the differences that have not been reconciled.

Closed

We recommend that the SOS coordinate with EAC the filing of corrected Section 101 and 251 SF 269s.