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Audit of Interest Income Earned on HAVA Funds

Report Information

Date Issued
Report Number
G23HQ0027-24-07
Report Type
Audit
Subject
Grant
Description

The Help America Vote Act of 2002 (HAVA) required states to establish an interest-earning election fund, in to which grant funds are deposited and maintained. OIG, through the independent public accounting firm of McBride, Lock & Associates, LLC, audited compliance with these requirements. The audit included open Election Security and Section 251 grants at 34 states and territories, as of September 30, 2022.

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

Status of Recommendations

Open

We recommend that EAC strengthen the procedures for monitoring grantees’ compliance with the applicable requirements for interest income earned on HAVA grant funds.

Open

We recommend that EAC work with Alabama to:
a. Determine an adequate allocation methodology, recalculate the interest allocations from the inception of the 2018 Election Security grant using this methodology, and correct the reporting of interest income...

Open

We recommend that EAC work with Connecticut to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security Federal Financial Reports.
b. Implement procedures to ensure accurate reporting on future...

Open

We recommend that EAC work with Florida to ensure the implementation of proper written policies and procedures regarding the calculation and reporting of interest income.

Open

We recommend that EAC work with Hawaii to:
a. Determine the amount of any lost interest due to the delays in the earning of interest on the 2022 Election Security grant funds, and to ensure the amount is deposited into the election fund.
b. Determine...

Open

We recommend that EAC work with Illinois to ensure the implementation of proper written policies and procedures regarding the calculation and reporting of interest income.

Open

We recommend that EAC work with Kansas to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security and Section 251 Federal Financial Reports.
b. Implement procedures to ensure accurate reporting...

Open

We recommend that EAC work with Kentucky to:
a. Determine that the September 30, 2022, and any subsequently filed, Election Security Federal Financial Reports are properly corrected to reflect the revised interest allocations.
b. Ensure the...

Open

We recommend that EAC work with Louisiana to implement procedures to ensure that proper supporting documentation is maintained to support the amounts reported to EAC on the Federal Financial Reports.

Open

We recommend that EAC work with Maine to:
a. Determine the amount of lost interest due to the delay in establishing the funds as interest bearing with the Treasury and ensure that the amount is deposited into the election fund.
b. Implement procedures...

Open

We recommend that EAC work with Mississippi to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security Federal Financial Reports.
b. Implement procedures to ensure accurate reporting on future...

Open

We recommend that EAC work with New Hampshire to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security and Section 251 Federal Financial Reports, including determining the proper reporting on...

Open

We recommend that EAC work with New Mexico to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security Federal Financial Reports.
b. Implement procedures to ensure accurate reporting on future...

Open

We recommend that EAC work with Puerto Rico to ensure that interest is now being properly credited to HAVA grant funds in a timely manner and that all lost interest is properly calculated and deposited into the election fund.

Open

We recommend that EAC work with South Carolina to:
a. Develop proper allocation calculation procedures, recalculate the interest allocations from the inception of the 2018 Election Security grant using this methodology, and correct the reporting of...

Open

We recommend that EAC work with South Dakota to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Section 251 Federal Financial Reports.
b. Implement procedures to ensure accurate reporting on future...

Open

We recommend that EAC work with Utah to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Election Security Federal Financial Reports.
b. Implement procedures to ensure accurate reporting on future Federal...

Open

We recommend that EAC work with Vermont to:
a. Correct the interest income reported on the September 30, 2022, and any subsequently filed, Section 251 Federal Financial Reports.
b. Implement procedures to ensure accurate reporting on future Federal...

Open

We recommend that EAC work with West Virginia to:
a. Determine the proper allocation of interest for September 2018 and to correct the September 30, 2022, and any subsequently filed, Election Security and Section 251 Federal Financial Reports.
b....

Open

We recommend that EAC work with Wyoming to implement procedures to ensure that subgrantees are properly informed of the federal requirements related to interest income and the need for subgrantees to report interest income earned, if applicable.