Iowa audit E-HP-IA-06-08 Fina Final Management Decision

IOWA AUDIT RESOLUTION June 14, 2010 BACKGROUND The U.S. Election Assistance Commission (EAC) is an independent, bipartisan federal agency created by the Help America Vote Act (HAVA). EAC assists and guides state and local election officials in improving the administration of elections for federal office. EAC distributes HAVA funds to states for the acquisition of voting systems, the establishment of statewide voter registration lists, and other activities to improve the administration of elections for federal office. EAC monitors state use of HAVA funds to ensure funds distributed are being used for authorized purposes. To help fulfill this responsibility, the EAC determines the necessary corrective actions to resolve issues identified during Single Audit Act and Department of Inspector General (OIG) audits of state administration of HAVA funds. The EAC OIG has established a regular audit program to review the use of HAVA funds by states. The OIG’s audit plan and audit reports can be found at www.eac.gov. The Audit Follow-up Policy approved by the Commissioners authorizes the EAC Executive Director to issue the management decision for OIG audits of federal funds to state and local governments, to non-profit and for-profit organizations, and for single audits conducted by state auditors and independent public accountants (external audits). The Executive Director has delegated the evaluation of final audit reports provided by the ...