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Audit of the U.S. Election Assistance Commission's Financial Statements for Fiscal Years 2013 and 2012

Report Information

Date Issued
Report Number
O-PA-EAC-01-13
Report Type
Audit
Subject
Financial
Description

EAC OIG, through the independent public accounting firm of Leon Snead & Company, P.C., audited EAC's financial statements for the fiscal years ended September 30, 2013, and September 30, 2012.

Participating OIG
Election Assistance Commission OIG
Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Status of Recommendations

Closed

Fully document all interim decisions made concerning the accrual and subsequent disbursement of the approximately $2.2 million payment made to one grantee from 2008 requirements payments appropriations. Based upon an assessment of this documentation,…

Closed

Take action, if EAC management officials determine, based upon authoritative legal guidance, that the 2008 requirements payments appropriation should have been cancelled, to meet the reporting requirements of the ADA and OMB Circular A-136.

Closed

Ensure a comprehensive analysis of JVs is completed prior to approving JVs prepared by the service provider. Analyze the problems reported with JVs processed during 2013, and strengthen controls to preclude these errors from recurring.

Closed

Develop specific information requirements and financial statement preparation checklists that the service provider and EAC must complete, including affirmation that documentation is sufficient and supports all financial statements and footnotes, prior to…

Closed

Strengthen internal controls to ensure that necessary supporting documentation for all financial statement line items and footnotes is compiled, reviewed and approved by EAC personnel before submitting the financial statements for audit and to OMB.

Closed

Strengthen the quality control process used by EAC to ensure that financial statements and reports presented to OMB and for audit are fairly stated in all material respects, and in accordance with FASAB, USSGL, and A-136.