EAC OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited $1.8 million in funds received by the territory of Guam under the Help America Vote Act. The objectives of the audit were to determine whether the Guam Election Commission: 1) used funds for authorized purposes in accordance with Section 101 and Section 251 of HAVA and other applicable requirements; 2) properly accounted for and controlled property purchased with HAVA payments; and 3) used the funds in a manner consistent with the informational plans provided to EAC. The audit also determined if proper closeout procedures were followed for the CARES Act funds.
Audit of the Help America Vote Act Grants Awarded to the Territory of Guam
Status of Recommendations
We recommend that the EAC require the Office to implement procedures to ensure federal expenditures are accounted for in the AS400 accounting system and in accordance with procedures in place for the accounting of local appropriations.
We recommend that the EAC require the Office to return $30,991 to the EAC for the unallowable and unsupported CARES Act grant expenditures noted.
We recommend that the EAC require the Office to Implement procedures and training to ensure adequate documentation is maintained to support the allowability of expenditures charged to the HAVA grants.
We recommend that the EAC require the Office to implement procedures to ensure federal expenditures are accurately identified in the Schedule of Expenditures of Federal Awards going forward.
We recommend that the EAC require the Office to implement procedures and training to ensure required Federal Financial Reports are timely filed.