EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the Commonwealth of Pennsylvania under the Help America Vote Act, including state matching funds and interest earned, totaling $53.4 million. This included Election Security, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security Act grants.
Audit of the Help America Vote Act Grants Awarded to the Commonwealth of Pennsylvania
Status of Recommendations
We recommend that the EAC require the Office transfer into the election fund $80,026 for the unsupported payroll costs cited above.
We recommend that the EAC require the Office implement procedures and training which ensure that payroll costs are supported with records that accurately reflect the work performed and are incorporated into the official records before being allocated to...
We recommend that the EAC require the Office to transfer into the election fund $15,198 for the questioned costs cited above.
We recommend that the EAC require the Office to develop and implement policies and procedures and provide training to ensure that subaward reimbursements charged to HAVA are for costs that are allowable, allocable and reasonable to HAVA.
We recommend that the EAC require the Office to implement procedures or training to ensure that all subrecipients are properly monitored in
accordance with federal statutes and the terms and conditions of the subaward.
We recommend that the EAC require the Office to ensure all property purchased by subrecipients with federal funds is placed on a compliant