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

Submitting OIG:

Report 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.

Date Issued:

Monday, November 13, 2023

Agency Reviewed / Investigated:

Election Assistance Commission

Submitting OIG-Specific Report Number:

F23HQ0044-24-03

Location(s):

Agency-Wide

Type of Report:

Other

Questioned Costs:

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
F23HQ0044-24-03-Management-Letter-FY23-Financial-Statement-Audit.pdf	634.07 KB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
1	Open	No
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-50) agrees to the originating Request for Personnel Action (SF-52) form. (3) The Notification of Personnel Action (SF-50) is appropriately authorized, evidenced by an electronic signature in Box 50. (4) The appropriate Request for Personal Action (SF-52) and Notification of Personnel Action (SF-50) forms are complete. (5) The appropriate Request for Personal Action (SF-52) and Notification of Personnel Action (SF-50) forms are retained. (6) Overall Official Personnel Files are complete and accurate.
2	Open	No
Utilize an internal shared folder to store documentation so that it is readily available for authorized EAC personnel to access.
3	Open	No
Implement appropriate segregation of duties so that no one individual or team controls custody of documentation to support transactions.
4	Open	No
Perform periodic reviews of records to ensure that all relevant documentation is appropriately stored and accessible.
5	Open	No
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.
6	Open	No
Review and maintain documentation processed and stored by GSA, to ensure that EAC can access relevant information when necessary.
7	Open	No
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.

Election Assistance Commission OIG

Election Assistance Commission

The Office of Inspector General (OIG) is an independent division of the U.S. Election Assistance Commission (EAC). The OIG was created in 2005 and operates under the authorities vested in it by the Help America Vote Act (HAVA) and the Inspector General Act of 1978, as amended. The mission of the OIG is to enhance the economy, efficiency, and effectiveness of EAC’s operations by: conducting audits, reviews, evaluations and assessments of EAC programs and operations; detecting and preventing fraud, waste, abuse and mismanagement of EAC programs; promoting better EAC management; preserving and protecting EAC employee and program integrity; and communicating with the Commission and Congress to keep them fully informed of the status of EAC administration and operations and the need for and progress of corrective actions.

https://oig.eac.gov/

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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

Related Open Recommendations