UNS 1025
Tuesday, February 14, 2023
Press Releases
Commissioner Thomas Hicks Begins Term as U.S. Election Assistance Commission Chairman
PRESS RELEASE
February 24, 2022
Thursday, February 24, 2022
EAC issues debt collection letters at closeout, if there are unexpended funds that need to be returned, or to collect disallowed costs based on an OIG audit finding. Debts must be paid within 90 days of receiving the debt collection letter. The EAC will charge interest and fees on an overdue debt in accordance with the Federal Claims Standards (31 CFR parts 900 through 999).
Questioned costs are expenses that are questioned by the auditor because of an audit finding (See 2 CFR 200.84). A questioned cost: 1) may result from a violation or possible violation of a state, regulation, or terms and conditions of a federal award, 2) may not be supported by adequate documentation, or 3) may appear unreasonable (does not reflect the actions that a prudent person would take in the circumstances).
Audit resolution is complete and the EAC can close the audit when all required corrective action described in the management decision is complete. That process must be completed within 12 months of the date the OIG issues the audit. However, in most cases, corrective action should be completed much sooner. The management decision includes timelines for completion of any action that is still outstanding when the management decision is issued. Management decisions must be issued within ?? months of the date the audit report is issued.
Audit Resolution is the follow-up process with grant recipients to ensure grantees take appropriate and timely action to address OIG (Office of Inspector General) audit findings of HAVA funds. After the OIG issues a final report, the EAC Grants staff will work with the audited agency to implement recommendations from the audit report and confirm the grantee has taken appropriate correction action. The result will be a management decision by the EAC that describes what the grantee has done or will do to address the findings. The resolution process will be complete when the EAC confirms all actions are resolved.
Program income is income you earn as a direct result of activities supported under the grant. For example, if you developed cyber security training materials with grant funds and charge your voting districts for them, the funds you receive in payment are program income. Net program income is the amount of income remaining after deducting the costs of providing the materials to voting districts, such as shipping costs. Program income must be reported in the Program Income section of the FFR on lines 10 L - O.
See also “Where do we report interest earned on the federal share?”
The state must follow its own laws and procedures regarding the distribution of grant funds when issuing a sub-grant but must also assure that the sub-grantee is aware of the limitations imposed by the federal grant. A state must follow its own law as to whether a cost sharing agreement is required, or some other form of grant agreement is needed. However, there should be some documentation that supports the transfer of these funds to the local governments, whether it be a certification by the governments that they will comply with the limitations or that the governments receive funds on a cost reimbursement basis after providing a request for the funds and proof that they were spent in accordance with the state and federal restrictions. OMB Circular A-102, Common Rule, 41 C.F.R. § 105-71.137, Sub-grants, covers the requirements for states that issue sub-grants of federal funds.
In addition to FAQs, the EAC publishes guidance on grant requirements such as reporting and closeout on our website: https://www.eac.gov/payments-and-grants/financial-progress-reporting
For additional guidance and general questions about EAC grants and HAVA, please email [email protected] or [email protected].
Yes, semi-annual, and annual reporting are required. Both a Federal Financial Report (FFR) and a narrative Progress Report are due for semi-annual and annual reporting cycles.
See “Reporting” for more information about the EAC’s reporting requirements.