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Management Letter Report Related to the Audit of the U.S. Election Assistance Commission's Financial Statements for Fiscal Year 2023

Report Information

Date Issued
Report Number
F23HQ0044-24-03
Report Type
Audit
Subject
Financial
Description

EAC OIG, through the independent public accounting firm of Allmond & Company, LLC, audited EAC's financial statements for fiscal year 2023. The purpose of this letter is to convey information concerning control weaknesses that did not rise to the level of a significant deficiency or material weakness.

Questioned Costs
$0
Funds for Better Use
$0
View report on Oversight.gov

Status of Recommendations

Open

Perform thorough routine reviews of Official Personnel Files to ensure the following:
(1) All relevant employee benefit election forms are appropriately documented and retained.
(2) The information processed on the Notification of Personnel Action (SF-...

Open

Utilize an internal shared folder to store documentation so that it is readily available for authorized EAC personnel to access.

Open

Implement appropriate segregation of duties so that no one individual or team controls custody of documentation to support transactions.

Open

Perform periodic reviews of records to ensure that all relevant documentation is appropriately stored and accessible.

Open

Provide BFS with all necessary documentation to support transactions recorded in the financial system. Ensure that copies are maintained by BFS in addition to EAC.

Open

Review and maintain documentation processed and stored by GSA, to ensure that EAC can access relevant information when necessary.

Open

Document policies and procedures for the maintenance and retrieval of documentation, including the responsibilities of EAC personnel and the responsibilities of EAC’s service providers.