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.
Management Letter Report Related to the Audit of the U.S. Election Assistance Commission's Financial Statements for Fiscal Year 2023
Status of Recommendations
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-...
Utilize an internal shared folder to store documentation so that it is readily available for authorized EAC personnel to access.
Implement appropriate segregation of duties so that no one individual or team controls custody of documentation to support transactions.
Perform periodic reviews of records to ensure that all relevant documentation is appropriately stored and accessible.
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.
Review and maintain documentation processed and stored by GSA, to ensure that EAC can access relevant information when necessary.
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.