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Audit of the Help America Vote Act Grants Awarded to the State of California

Report Information

Date Issued
Report Number
G22CA0009-23-01
Report Type
Audit
Subject
Grant
Special Project
Pandemic
Description

EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited funds received by the State of California under the Help America Vote Act, including state matching funds and interest earned, totaling $216.3 million. This included Election Security, reissued Section 101, reissued Section 251, and Coronavirus Aid, Relief, and Economic Security Act grants.

Location(s)
CA, United States
Questioned Costs
$1,312,582
Funds for Better Use
$0
View report on Oversight.gov

Status of Recommendations

Closed

We recommend that the EAC require the Office perform a reconciliation of the grant activity for the Election Security, Section 251 reissued, Section 101 reissued, and CARES Act funds and ensure that all expenditures are fully disclosed, and file amended...

Closed

We recommend that the EAC require the Office implement procedures and training to properly fill out the required Federal Financial Reports, which reflect the uses of award funds and the interest and program income generated from those funds for all HAVA...

Closed

We recommend that the EAC require the Office transfer into the election fund $51,012 and any related fringe benefits and indirect costs for the unsupported payroll costs cited above.

Closed

We recommend that the EAC require the Office implement procedures or provide additional training to ensure that payroll costs are adequately supported with appropriate signature approvals, pay rates, and timesheets when being allocated to the HAVA grants.

Closed

We recommend that the EAC require the Office perform detailed testing on the $180,350 of additional wages selected for substantive testing to determine what amount, if any, remains unsupported.

Closed

We recommend that the EAC work with the Office to resolve the one remaining unsupported County reimbursement.

Closed

We recommend that the EAC require the Office to transfer into the election fund any amount which remains unsupported.

Closed

We recommend that the EAC require the Office to develop and implement policies and procedures and provide training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grant.