§21142 — Title 52 Voting and Elections | U.S. Code

Summary

Recipients must keep clear accounting records. They must show how much money they got, how they spent it, the total cost of the project, and how much of the cost came from other sources. Records should follow good accounting and be enough to allow an effective audit. The office that gives the money, or its authorized representative, can audit any recipient and look at any books, documents, papers, or records related to the grant. This rule covers all recipients whether funds come directly, by contract, cooperative agreement, subgrant, or subcontract. If the Administrator of General Services made the grant, the Election Assistance Commission is treated as the grantor for these audit rules. Grants under section 21001 must be audited regularly as the Commission decides, and the Election Assistance Commission can order a special audit by vote. The Comptroller General can find, from audits done before November 26, 2014, that a recipient did not follow program rules or was paid too much.

Title 52, §21142

Voting and Elections — Source: USLM XML via OLRC

(a)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)(1)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)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.

(3)With respect to any grant or payment made under this chapter by the Administrator of General Services, the Election Assistance Commission shall be deemed to be the office making the grant or payment for purposes of this section.

(4)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)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)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,

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