U.S. ELECTION ASSISTANCE 

COMMISSION 

OFFICE OF INSPECTOR GENERAL 

FINAL REPORT: 

2008 Election Data Collection Grant Program 

Award number: 08-EDC-800165 

Commonwealth of Pennsylvania 

MAY 27, 2008 THROUGH JUNE 30, 2011 

Report No. 

E-GR-PA-03-12 

September 2013 
 

 

 

 

 

U.S. ELECTION ASSISTANCE COMMISSION 

OFFICE OF INSPECTOR GENERAL 

1201 New York Ave. NW - Suite 300 

Washington, DC 20005 

Memorandum 

September 12, 2013 

To:	 Alice Miller 

Acting Executive Director 

From:	 Curtis W. Crider 

Inspector General 

Subject: Final Performance Audit Report – 2008 Election Data Collection Grant 

Program Award Number: 08-EDC-800165 Commonwealth of Pennsylvania 

(Assignment Number E-GR-PA-03-12) 

We contracted with the independent certified public accounting firm of McBride, Lock 

& Associates to conduct the subject audit. The objectives of the audit were to identify costs 

claimed in the Grant’s Financial Status Reports that were not allocable, allowable, reasonable, 

and in conformity with United States Election Assistance Commission’s award terms and 

conditions and applicable Federal grant requirements. 

In its audit, McBride, Lock & Associates concluded that the Secretary of the 

Commonwealth accounted for and expended the 2008 Election Data Collection Grant funds in 

accordance with applicable requirements for the period from May 27, 2008 through June 30, 

2011. 

To fulfill our responsibilities under Government Auditing Standards, the Office of 

Inspector General: 

• Reviewed McBride, Lock & Associates’ approach and planning of the audit; 

• Evaluated the qualifications and independence of the auditors; 

• Monitored the progress of the audit at key points; 

• Reviewed the audit report, prepared by McBride, Lock & Associates to ensure 

compliance with Government Auditing Standards; and 

• Coordinated issuance of the audit report. 

McBride, Lock & Associates is responsible for the attached auditor’s report and 

the conclusions expressed in the report. We do not express any opinion on the 

conclusions presented in McBride, Lock & Associates audit report. 
 

The legislation creating the Office of Inspector General requires that we report to 

Congress semiannually on all audit reports issued, actions taken to implement our 

recommendations, and recommendations that have not been implemented. 

If you have any questions regarding this report, please call me at (202) 566-3125. 

Attachment 

cc: Director of Grants and Payments 
Performance Audit Report 

2008 Election Data Collection Grant Program
 

Award number: 08-EDC-800165
 

Commonwealth of Pennsylvania
 

May 27, 2008 through June 30, 2011
 

United States
 

Election Assistance Commission
 

McBRIDE, LOCK & ASSOCIATES 

CERTIFIED PUBLIC ACCOUNTANTS 

KANSAS CITY 
 

 

 

Performance Audit Report
 

2008 Election Data Collection Grant Program
 

Award number: 08-EDC-800165
 

Commonwealth of Pennsylvania
 

TABLE OF CONTENTS 

Page 

EXECUTIVE SUMMARY 1 

BACKGROUND 1 

AUDIT OBJECTIVES 2 

SCOPE AND METHODOLOGY 3 

AUDIT RESULTS 3 

APPENDICES: 

Appendix A-1: Response of the Secretary of the Commonwealth of Pennsylvania 

to the Draft Report 

Appendix A-2: Response of the U.S. Election Assistance Commission 

to the Draft Report 

Appendix B: Audit Methodology 

Appendix C: Schedule of Awards as of June 30, 2011 

Appendix D: Monetary Impact as of June 30, 2011 
 

 

 

 

 

 

 

U.S. Election Assistance Commission
 

Performance Audit Report
 

2008 Election Data Collection Grant Programs
 

Award number: 08-EDC-800165
 

Commonwealth of Pennsylvania
 

EXECUTIVE SUMMARY 

McBride, Lock & Associates was engaged by the United States Election Assistance Commission 

(EAC) Office of the Inspector General to conduct a performance audit of award 08-EDC800165, Election Data Collection Grant (Grant), made to the Office of the Secretary of the 

Commonwealth (Office), for the period from inception on May 27, 2008 through the award 

conclusion date of June 30, 2011 to determine whether the Office was in compliance with EAC’s 

and Federal regulations concerning award administration and management. 

We conducted this performance audit in accordance with Generally Accepted Government 

Auditing Standards. Those standards require that we plan and perform the audit to obtain 

sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions 

based on our audit objectives. We believe that the evidence obtained provides a reasonable basis 

for our findings and conclusions based on the audit objectives. 

Based on the audit procedures performed, we concluded that the Office accounted for and 

expended the Grant funds in accordance with the requirements mentioned above for the period 

from May 27, 2008 through June 30, 2011. 

BACKGROUND 

In December 2007 Congress authorized the fiscal year 2008 Omnibus Appropriations Act 

(Public Law 110-161, Title V), which directed the EAC to award grants of $2 million to each of 

five eligible states to improve the collection of precinct level data relating to the November 2008 

Federal elections. The act provided for the creation of the Election Data Collection Grant 

Program, the purpose of which was to: 

•	 Develop and document a series of administrative and procedural best practices in election 

data collection that can be replicated by other States; 

•	 Improve data collection processes; 

•	 Enhance the capacity of States and their jurisdictions to collect accurate and complete 

election data; and 

•	 Document and describe particular administrative and management data collection
 

practices, as well as particular data collection policies and procedures.
 

The States were to use the Grant funds to implement programs to improve the collection of data 

relative to the November 2008 Federal general election and to improve the reporting of election 

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data at the precinct level. The Grants were awarded in May 2008 and were for a period of 13 

months. 

The States were to provide their report on the data collected from the November 2008 election to 

the EAC by March 2009. In turn, the EAC was required to submit, by June 30, 2009, a report 

to Congress on the impact of the Election Data Collection Grant Program on States’ abilities to 

effectively collect Federal Election data. The EAC granted the Office a no-cost extension on the 

grant beyond June 30, 2009, until June 30, 2011. 

In its Performance Reports the Office noted that Phases 1 and 2 were completed prior to June 1, 

2009. Phase 3 involved the development and testing of enhancements to the SURE Portal which 

were to allow full integration of the elections management system. While these efforts began in 

February 2009, they continued throughout the life of the project. The Office requested an 

extension of the grant period for the purpose of completing additional precinct-level survey data 

enhancements. 

Data Collection Grant Activity 

(a) (b) (c) (d) (d) - (c) = (e) 

Proposed As of As of As of 

Amount June 1, 2009 June 30, 2009 June 30, 2011 Difference 

Contractual Services – 

 Staff augmentation $ 1,360,000 $ 461,574 $ 523,214 $ 714,481 191,267 $ 

Software 280,000 - 356 356 -

Equipment Maintenance - - - 7,669 7,669 

Other Equipment – 

 Noncapitalizable - - 7,950 7,950 -

Capital Assets –

 Server hardware and infrastructure 360,000 - - - -

Total Costs $ 2,000,000 $ 461,574 $ 531,520 $ 730,456 198,936 $ 

As of June 30, 2009, the Office had expended $531,520 on the project, or 73 percent of the total 

award expenditures. The Office spent $198,936 subsequent to June 30, 2009, for the purpose of 

completing additional precinct-level survey data enhancements, primarily to complete the survey 

interface and data warehouse projects. In its Final Performance Report for the period ended 

December 31, 2010, the Office reported successful completion of all grant award requirements, 

and did not require $1,239,544 of the authorized $2,000,000 award. 

AUDIT OBJECTIVES 

The objectives of our performance audit were to identify costs claimed in the Grant’s Financial 

Status Reports that are not allocable, allowable, reasonable, and in conformity with EAC award 

terms and conditions and applicable Federal grant requirements. The Office is required to follow 

the requirements of the Grant program’s legislation and program regulations, Grant award terms 

and conditions, Office of Management and Budget (OMB) Circular A-87 (2 CFR 225), 

Cost Principles for State, Local, and Indian Tribal Governments, and OMB Circular A-102 (41 CFR 

105-71), Grants and Cooperative Agreements with State and Local Governments. 

2
 
 

 

 

 

 

 

 

SCOPE AND METHODOLOGY 

Our audit encompassed the Grant funds received and disbursed by the Office for the period 

beginning May 27, 2008 through June 30, 2011 as shown in the following table: 

Award amount $ 2,000,000 

Award funds received 

Program income 

Total available 

$ 

$ 

730,456 

-

730,456 

Program expenditures $ 730,456 

Our audit methodology is set forth in Appendix B. 

AUDIT RESULTS 

We conducted this performance audit in accordance with Generally Accepted Government 

Auditing Standards. Those standards require that we plan and perform the audit to obtain 

sufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions 

based on our audit objectives. We believe that the evidence obtained provides a reasonable basis 

for our findings and conclusions based on the audit objectives. 

Based on the audit procedures performed, we concluded that the Office accounted for and 

expended the Grant funds in accordance with the requirements mentioned above for the period 

from May 27, 2008 through June 30, 2011. 

We provided a draft of our report to the appropriate individuals of the Office of the Secretary of 

the Commonwealth. We considered any comments received prior to finalizing this report. 

The Office responded on August 14, 2013 and generally agreed with the report’s contents. The 

EAC responded on August 12, 2013 and noted that the Office has accounted for and expended 

funds in accordance with the requirements of the Grant. The Office’s complete response is 

included as Appendix A-1 and EAC’s complete response as Appendix A-2. 

McBride, Lock & Associates performed the related audit procedures between January 28, 2013 

and June 13, 2013. 

(Original Signed by McBride, Lock & Associates) 

McBride, Lock & Associates 

June 13, 2013 

3
 
Appendix A-1 

RESPONSE OF THE SECRETARY OF THE 

COMMONWEALTH OF PENNSYLVANIA TO THE DRAFT REPORT
 

There were no findings and questioned costs. Therefore, the Secretary of the Commonwealth 

was not required to provide a response. 

4
 
EAC RESPONSE TO THE DRAFT AUDIT: 

OIG Performance Audit Reporl- Election Data Collection 

Grant Program Award Number: OB-EDC-B00165, 

Commonwealth of Pennsylvania 

August 12, 2013 

MEMORANDUM 

To: Curtis Crider 

I nspector General 

From: 	 Alice P. Miller, Chi~~o~P1ratin~ Officer,& 

Acting Executive D?:..t~~ 

Subject: 	 Draft Performance Audit Report - Election Data Collection Grant 

Program Award Number: OB-EDC-B00165, Commonwealth of 

Pennsylvania 

Thank you for this opportunity to review and respond to the draft audit report of 

the Office of the Secretary of the Commonwealth of Pennsylvania (Office). 

The Election Assistance Commission (EAC) notes that the Office has accounted 

for and expended funds in accordance with the requirements of the Grant. 
 

 

 

 

Appendix B 

AUDIT METHODOLOGY 

Our audit methodology included: 

•	 Assessing audit risk and significance within the context of the audit objectives. 

•	 Obtaining an understanding of internal controls that are significant to the administration 

of the Grant funds and of relevant information systems controls as applicable. 

•	 Identifying sources of evidence and the amount and type of evidence required. 

•	 Determining whether other auditors have conducted, or are conducting, audits of the 

program that could be relevant to the audit objectives. 

To implement our audit methodology, below are some of the audit procedures we performed. 

•	 Interviewed appropriate Office employees about the organization and operations of the 

Grant program. 

•	 Reviewed prior Single Audit reports and other audits related to the State’s financial 

management systems and the Grant program for the period under review. 

•	 Reviewed policies, procedures and regulations for the Office management and 

accounting systems as they relate to the administration of the Grant program. 

•	 Tested payments made with Grant funds and the supporting documentation. 

•	 Evaluated compliance with the requirements for accumulating financial information 

reported to the EAC on the financial status reports and progress reports, Form SF-269 

and SF-PPR, respectively. 

6
 
 

 

 

 

Appendix C 

SCHEDULE OF AWARDS AS OF JUNE 30, 2011
 

Budget Actual 

Contractual Services - staff augmentation 

Software 

 Equipment Maintenance 

Other Equipment-Noncapitalizable 

Capital Assets-Server Hardware

 and Infrastructure 

 Total Costs 

$ 

$ 

1,360,000 

280,000 

-

-

360,000 

2,000,000 

714,481$ 

356

7,669 

7,950 

-

730,456$ 

7
 
 

Appendix D 

MONETARY IMPACT AS OF JUNE 30, 2011 

There were no findings or questioned costs and accordingly there is no monetary impact. 

8 
 

 

 

OIG’s Mission 

The OIG audit mission is to provide timely, high-quality 

professional products and services that are useful to OIG’s clients. 

OIG seeks to provide value through its work, which is designed to 

enhance the economy, efficiency, and effectiveness in EAC 

operations so they work better and cost less in the context of 

today's declining resources. OIG also seeks to detect and prevent 

fraud, waste, abuse, and mismanagement in these programs and 

operations. Products and services include traditional financial and 

performance audits, contract and grant audits, information systems 

audits, and evaluations. 

Obtaining 

Copies of 

OIG Reports 

Copies of OIG reports can be requested by e-mail. 

(eacoig@eac.gov). 

Mail orders should be sent to: 

U.S. Election Assistance Commission 

Office of Inspector General 

1201 New York Ave. NW - Suite 300 

Washington, DC 20005 

To order by phone: Voice: (202) 566-3100 

Fax: (202) 566-0957 

To Report Fraud, 

Waste and Abuse 

Involving the U.S. 

Election Assistance 

Commission or Help 

America Vote Act 

Funds 

By Mail: U.S. Election Assistance Commission 

Office of Inspector General 

 1201 New York Ave. NW - Suite 300 

 Washington, DC 20005 

E-mail: eacoig@eac.gov 

OIG Hotline: 866-552-0004 (toll free) 

FAX: 202-566-0957