U. U.S. E Election n Assi ssist stanc ance C Com ommission Offi ffice of of the Insp nspector G Gene neral al AUD UDIT ITING H HAVA F FUND UNDS February 2011
Who o is s the I e IG and w nd what doe does h he e do? do? The Ins nspector G Gene neral i is an n inde ndependent o officer of th the E EAC e establ tablished by by HAVA an and th the Ins nspector G Gene neral A Act of 1978 (I 1978 (IG Act). The he I IG Ac Act and HAV AVA g A give E EAC AC’s ’s IG author hority to: o: Cond nduct and nd re repo port o on n audits and nd inv nvestigations re related to EAC AC pro programs ( (bo both int nternal and nd ext xternal) Review and nd c comment on n exi xisting o or r pro propo posed le legisla lation Recom ommend p policies s and conduct a t activities t s to promot ote eco economy an and ef efficiency in in an and to prev event w was aste, f frau aud and nd abu buse i in n EAC AC pro programs To To issu ssue se semiannual reports ts to to Con ongr gress a and th the EAC that re repo port o on n fra raud, pro probl blems, abu buses and nd deficiencies in n EAC AC pro programs 2
Who o is s the I e IG and w nd what doe does h he do? do? Tools giv iven to to th the I IG to G to c car arry out t his is dutie ties: Acc ccess to al all reco ecords rel elat ated to the e programs an and operations o of the EA EAC (and that trickles down to other organi nization n which a admini nister r HAVA A funds). Ability to to request any infor ormati tion or or assi ssista tance nec ecessary from an any Fed eder eral, St Stat ate, o or local cal g government or u r uni nit there reof Auth thority ty to to issu ssue su subpoenas f for or th the prod oduction of of recor ords s Authority t to ad administer oat aths an and take ake sworn statem emen ents Dir irect an and prompt acc access to the e EAC Chair air Authority t to receiv ceive e and inves estig igat ate e complain aints from emp mplo loyees and me d memb mbers of the he p pub ubli lic 3
IG’s P Program ams a and A Activ ivitie ities Audi uditing H HAVA fundi unding ng p progr grams 30 30 stat ates hav ave been een au audit ited Audits co cover near early $1. $1.3 3 bi billion Audi udits ha have r result ulted in: Questio ioning ning $ 18.1 m million in c n costs Ident ntif ifying ng $13.1mil illio ion n th that m t mus ust t be us used for p program pu purpo rposes Auditing E EAC pr programs an and fin inan ancial al s state tatements Issu Issued 15 15 re repo ports Int nternal a and nd Externa nal I Inv nvestigations Conduct cted 3 3 investi stiga gati tion ons: s: 2 2 int nterna nal, 1 1 ext xternal All r repo ports ar are av avail ailabl able at at www.eac ac.gov 4
EAC EAC S TATE A UDIT DIT P ROGRAM The states for review are selected based on the amount of money the state has expended, the results of single audits, and results of any reviews by the state or other auditors, and special requests. To date, the primary reason for scheduling an audit of a state has been the amount of money expended by the state. Currently the OIG is using an independent public accounting firm – Clifton Gunderson LLP to conduct audits of state’s use of HAVA funds 5
Meet t the IG he IG and nd his his st staff Curtis Crider, Inspector General Arnie Garza Juliet Hodgkins, Assistant Inspector Counsel to the General for Audits Inspector General 6
AU AUDIT ITIN ING H G HAV AVA A FUNDS S – What to t to exp xpect These Slides will cover: The audit process from announcement letter to final report Identify what topics and funding will be covered by the audit Identify what information auditors will need Identify the statutory and regulatory authorities that auditors will be using to evaluate your management and use of HAVA funds Communications that you can expect from the auditors and IG Provide some examples of findings from previous audits and how to avoid a similar finding 7
AUDITING HAVA F AVA FUNDS Gettin tting S g Starte ted: Call th the S Sta tate te Arr Arrange f for an an au audit st star art d dat ate ( (ab abou out three wee eeks) form th the da date te o of th the e ini nitial c cal all Send nd for formal al annou announce ncement l letter t to o chief st f stat ate election offi n official 8
AUDITING HAVA F AVA FUNDS Announcemen ement L Letter: r: St States t the a audit obje jective ves Ask sks s for for offi office sp spac ace for for two au o auditors Ask sks s for for telephone ne and and dat ata l a line nes s for for two o comput uters Li List sts t the infor nformat ation w n we plan an to o exam amine ne 9
AUDITING HAVA F AVA FUNDS Informatio ation t to be exam xamined: All ll audit r repo eports a and othe her rev eview ews r rela lated to the O Offi ffice’s ’s fi financ nancial al m manag anagement sy syst stems and t and the H HAVA prog ogram am for for the l last ast 5 5 year ars. s. Poli lici cies es, pr proced cedures a and regu gula lations f for the he Offi ffice’s ac accou count nting ng, p perso sonne nnel, p pay ayroll, property, y, a and pro rocur urement s systems a as they relate to to th the state’s ’s ad admini nistration of n of HAVA fund fu nds and and prog ogram ams. 10
AUDITING HAVA F AVA FUNDS Informatio ation t to be exam xamined: An An org organizational c cha hart rt of of the he offi ffice and a nd a l list of a all ll full ull a and nd part-time e emplo loyees o of the offi ffice in indic icat ating th those e empl ployees w whose s sal alar ary is is fin inan anced w with ith HAVA f funds. (If appl applic icabl able, al also id identi tify o oth ther emplo loyees f from t the state tate wh whose s sala lary i is paid i d in n full ull or in in par part w t with ith HAVA f funds). Time s sheets/certifications o of wo work p performed f for full ull - tim time and nd par part-tim time HAV AVA e A employ oyees. Inv nventory li list o of all ll equi quipment p pur urchased wi with H HAVA fund unds. 11
AUDITING HAVA F AVA FUNDS Infor formation n to b be E Examine ned: d: Cont ntract a and nd procurement f file les for or procur urement nts ( (i.e. voter r regi gistration s system a and nd ele lection s systems). Source/sup upporting d ng document nts f for payment nts m made with HA HAVA VA f funds. List o of all ll agr greements p providing H HAVA funds unds t to countie ties. County f fin inan ancial al r repo ports s subm bmit itted to to th the offi ffice. 12
AUDITING HAVA F AVA FUNDS Informatio ation t to be exam xamined: Stat ate l law aws t s that at est stab ablished and and impac act t the election fu n fund nd. Descriptio iption o of offi ffice’s me methods o of f acco ccounting fo for any y inc ncome, s suc uch a as revenu nue f from e equi quipment le leases, ge gene nerated b by HAVA progr grams. Ide dent ntification o n of the expend nditure o of fund unds i in n fiscal year 2000 f 2000 for the le level l of effort f for section 251 251-ty type pe ac activ tivities an and th the suppo pport f for th those e expe penditures. . 13
AUDITING HAVA F AVA FUNDS Informatio ation t to be exam xamined: Appr ppropriat ations an and expe penditure r repo ports f for S State tate fund unds us used t d to maint ntain t the le level o l of expens nses f for ele lections a at le least e equa qual t l to the amoun unt e expende nded i in n fiscal year 2000 2000 and nd to meet t the f five p percent matching r requi quirement f for section 251 251 requi quirements pay payments. Source/sup upporting d ng document nts f for the maintena nance of e f effo ffort and ma match ching contribut utions ns i includi ding a ng any pl plan an f fil iled w with ith th the EAC. 14
AUDI UDITING H HAVA VA FUN UNDS DS Cri riteri eria f for or Ev Evalua luation: HAVA VA Id Iden entifies ac activ ivities f for whic ich funds may may be e used ed an and cond ndit itio ions ns f for receipt o of funds, s such as matching ing, maintena nanc nce o of effort, an and el elec ection f fund r req equiremen ents f for 251 pay aymen ments. Ot Othe her Fede deral l Gui Guida dance U.S. Of Offic ice o of Man anag ageme ment an and Bu Budget et Cir ircular ar A A-87, Cost P Pri rinciples f for r State, L Local al, a and Indian T ian Tribal G Governm nment nts ( (2 CFR 225). EAC Gui C Guida dance HAV AVA FUNDS MAN MANAGING, R RECORDKEEPING, R REPORTING, AN AND AUDIT ITIN ING and EAC a advisorie ies, o opinio nions ns a and f frequent ntly asked questio ions ns. Common R n Rule, Uniform Adminis inistrat ativ ive R Requir irement nts for Grants a and Cooperat ativ ive Agreement nts w with S State a and L Local al G Governm nment nts (41CF CFR 105-71). 15
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