Assessment of the U.S. Election Assistance Commission's Program and Financial Operations

EAC should consider hiring staff with Federal budgeting experience of provide training to appropriate staff in the Office of Finance, [Budget], and Administration to carry out this function.

a. EAC should develop and implement policies and procedures to ensure that there is a clear understanding of the process that will be followed and that EAC ultimately has a responsibility for overseeing this process. Moreover, policy related to conflict…

a. EAC should develop a communication strategic plan and goals, and establish written policies and procedures to ensure authorized and consistent implementation of its communication.b. EAC should also have policies and procedures such as implementation…

EAC should develop written policies and procedures to minimize the impact of human capital loss, if any, to its operations.

EAC should establish policies and procedures related to the research process and the clearinghouse function. This will include developing a formal peer review process for the research methodology and results; and policies and procedures related to the…

EAC should establish a process to ensure that mandated studies are prioritized considering the limited resources that it has.

EAC ED needs to re-evaluate the current organizational structure and clearly define areas of authority and responsibility, and hierarchy for reporting.

EAC needs to resolve this issue with GSA. Going forward, EAC should review and perform a periodic reconciliation of its financial activities with GSA's accounting records.

EAC needs to implement or strengthen its fund control reviews to ensure that funds are used timely and appropriately. Funds control review should be performed monthly to ensure that funds are obligated or de-obligated as needed.

EAC needs to establish written policies and procedures to ensure that operations are implemented consistently, eliminate or reduce confusion, and mitigate the risk of disruptions to its operations in case of a personnel change or termination.

EAC's ED, in consultation with the OGC, needs to develop a list of financial laws and regulations that are applicable to the Commission. Some of the laws and regulations to consider are the FMFIA, GPRA, FFMIA, OMB Circulars A-136, A-123, A-130, and…

EAC management needs to identify appropriate knowledge and skills needed for various jobs and provide needed training. EAC management should consider hiring staff who will be responsible for the recording, summarization, and reporting of accounting…

EAC management needs to establish a systematic and formal process for establishing and approving policies and procedures. These policies and procedures should also be centrally maintained and readily available for use by EAC staff.

We recommend that EAC provides written guidance in addition to the examples posted in its website. This will enhance the usability of the information and will minimize confusion.

Given EAC's limited resources, management needs to develop a systematic process for conducting some form of financial management oversight to provide some assurance that costs incurred are reasonable, allowable, and valid based on the purpose of the…

We recommend that EAC have the policies and procedures approved and in place by the revised deadline.

a. We recommend that EAC develop policies and procedures to implement audit follow-up as required in OMB A-133. If EAC does not address audit findings in a timely manner, then the corrective action needed could be delayed. As such, problems noted during…

EAC management should establish policies and procedures on responding, documenting, communicating, and retaining answers to the questions raised by the states in the administration of the HAVA funds.