HAVA EAC Audit 'To Do' List
The following identifies areas of findings cited by the Election Assistance Commission (EAC). There are things your county can do NOW to prepare for a possible site visit from the EAC, and the Help America Vote (HAVA) Grant Monitor Review of your county.
Property Management
Inventory list MUST identify the following:
- description;
- serial number;
- source of funding;
- who holds the title;
- acquisition date;
- the cost;
- % of federal participation;
- the location;
- the use/condition;
- any ultimate disposition data.
Safety and Security
- Equipment should be stored in cases (if applicable) and protected from damage.
- Storage area should be climate controlled.
- Storage should be locked and not accessible to the public or non-election staff.
One county was cited because the equipment was stored next to a ground level window and the equipment could be seen from outside.
Inventory
- Know where all equipment is at all times.
- Conduct a physical reconciliation of the equipment.
- Check serial numbers and make sure all grant funded equipment is identified.
- If equipment (commonly computers) are used for non-HAVA related duties, you MUST allocate the % attributable to HAVA vs. general use; and refund the amount allocated to general use to the SOS.
Advance Payments of Grant Funds
- Calculate interest earned (start date: 3 days after receipt of funds).
- Refund the amount to the SOS.
Program Income
- Deposit fund into separate account NOT THE COUNTY’S GENERAL FUND.
- Create/Maintain clear documentation that tracks attributable income (i.e. programming fees/transportation fees/rental fees/10% admin fees).
- Track spending (funds can only be used for election related expenditures).
- Report GROSS amount of attributable income to the SOS.
Unjustified Expenditures
- Locate and maintain all invoices/receipts for anything purchased with grant funds.
Payments to Vendors for Goods/Services Not Rendered
- Review contracts/lease agreements/invoices from vendors.
- If unable to resolve with vendor, the funds must be returned to the SOS.
