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Breadcrumb

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

Report Information

Date Issued
Report Number
G22DE0010-22-06
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 Delaware under the Help America Vote Act, including state matching funds and interest earned, totaling $20 million. This included Election Security and Coronavirus Aid, Relief, and Economic Security Act grants.

Location(s)
DE, United States
Questioned Costs
$629,248
Funds for Better Use
$0

Status of Recommendations

Closed

We recommend that the EAC require the Office to transfer to the election fund $629,248 for the unsupported costs cited above.

Closed

We recommend that the EAC require the Office to implement policies and procedures or training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grant, including maintaining copies of invoices...

Open

We recommend the EAC require the Office to provide the inventory listing maintained by the IT Department and each County.

Closed

We recommend the EAC require the Office to implement policies and procedures or training to ensure that assets are managed in accordance Uniform Guidance and the State of Delaware’s policy.

Closed

We recommend the EAC require the Office to ensure that documented policies and procedures related to internal controls and asset management are established and implemented in accordance with the State of Delaware’s policy. Implementation should include...

Open

We recommend that the EAC require the Office to provide transaction detail of interest income earned for the Election Security and CARES Act grants.

Open

We recommend that the EAC require the Office to complete and file FFRs for the Section 251 funds or if the Office is unable to complete the Section 251 FFR, obtain financial services to support the completion of the filings.

Closed

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