PRIA, Government Policy, Made Personal

Summary

Recipients of grants or payments must keep clear accounting records. The records must show how much money was received, how it was spent, the total project cost, and how much came from other sources. The office that gave the money, or someone it authorizes, may audit any recipient and look at any records or documents that relate to the grant. These audit rules apply to all recipients, including direct grantees, cooperative agreement holders, contractors, subgrantees, and subcontractors. If the General Services Administration made the payment, the Election Assistance Commission (EAC) is treated as the office for these rules. Grants under section 21001 must be audited regularly as the Commission decides, and the EAC can vote to order a special audit. If the Comptroller General, in an audit done before November 26, 2014, finds a recipient did not follow program rules or was overpaid, the recipient must repay the portion of funds that reflects the noncompliance or the excess payment.

Title 52, §21142

Voting and Elections, Source: USLM XML via OLRC

(a)Recordkeeping requirement

Each recipient of a grant or other payment made under this chapter shall keep such records with respect to the payment as are consistent with sound accounting principles, including records which fully disclose the amount and disposition by such recipient of funds, the total cost of the project or undertaking for which such funds are used, and the amount of that portion of the cost of the project or undertaking supplied by other sources, and such other records as will facilitate an effective audit.

(b)Audits and examinations

(1)Audits and examinations

Except as provided in paragraph (4), each office making a grant or other payment under this chapter, or any duly authorized representative of such office, may audit or examine any recipient of the grant or payment and shall have access for the purpose of audit and examination to any books, documents, papers, and records of the recipient which in the opinion of the entity may be related or pertinent to the grant or payment.

(2)Recipients of assistance subject to provisions of section (3) Special rule for payments by General Services Administration

The provisions of this section shall apply to all recipients of grants or other payments under this chapter, whether by direct grant, cooperative agreement, or contract under this chapter or by subgrant or subcontract from primary grantees or contractors under this chapter.

(4)Special rule

In the case of grants or payments made under section 21001 of this title, audits and examinations conducted under paragraph (1) shall be performed on a regular basis (as determined by the Commission).

(5)Special rules for audits by the Commission

In addition to the audits described in paragraph (1), the Election Assistance Commission may conduct a special audit or special examination of a recipient described in paragraph (1) upon a vote of the Commission.

(c)Recoupment of funds

If the Comptroller General determines as a result of an audit conducted under subsection (b) prior to November 26, 2014, that—

(1)a recipient of funds under this chapter is not in compliance with each of the requirements of the program under which the funds are provided; or

(2)an excess payment has been made to the recipient under the program,

the recipient shall pay to the office which made the grant or payment involved a portion of the funds provided which reflects the proportion of the requirements with which the recipient is not in compliance, or the extent to which the payment is in excess, under the program involved.

Notes & Related Subsidiaries

Editorial Notes

References in Text

This chapter, referred to in subsecs. (a), (b)(1) to (3), and (c)(1), was in the original “this Act”, meaning Pub. L. 107–252, Oct. 29, 2002, 116 Stat. 1666, known as the Help America Vote Act of 2002, which is classified principally to this chapter. For complete classification of this Act to the Code, see Tables. Codification Section was formerly classified to section 15542 of Title 42, The Public Health and Welfare, prior to editorial reclassification and renumbering as this section.

Amendments

2014—Subsec. (b)(1). Pub. L. 113–188, § 901(c)(1)(A), substituted “paragraph (4)” for “paragraph (5)”. Subsec. (b)(3) to (6). Pub. L. 113–188, § 901(c)(1)(B), (C), redesignated pars. (4) to (6) as (3) to (5), respectively, and struck out former par. (3). Prior to amendment, text of par. (3) read as follows: “In addition to audits conducted pursuant to paragraph (1), all funds provided under this chapter shall be subject to mandatory audit by the Comptroller General at least once during the lifetime of the program involved. For purposes of an audit under this paragraph, the Comptroller General shall have access to books, documents, papers, and records of recipients of funds in the same manner as the office making the grant or payment involved has access to such books, documents, papers, and records under paragraph (1).” Subsec. (c). Pub. L. 113–188, § 901(c)(2), inserted “prior to November 26, 2014,” after “subsection (b)” in introductory provisions.

§21142 Audits and Repayment of Funds