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.