2014-COH - County Clerk and Elections Agreed Upon Procedures Report

Home

County of Hawaii — Office of County Clerk and Office of Elections Agreed Upon Procedures Report Page 4 of 7 c. We compared the 2012, 2010, and 2008 election cycle non -payroll expenditure account balances with the corresponding budgeted amounts and identified all variances. The comparison is attached to this report as Exhibit F. COH Elections Division Expenditures Incurred to Encourage Non -Registered Voters in the COH to Register to Vote: a. We obtained a complete schedule from COH Elections Division personnel of the expenditures associated with encouraging non -registered voters to register for each election cycle. The schedule is attached in Exhibit G.a. b. We obtained from COH Elections Division personnel the number of voters registered in each election cycle, and calculated the number and percentage change between each election cycle. c. We computed the cost per new voter registered for each election cycle. d. We obtained the number of eligible voters in the COH for the election cycles 2012, 2010 and 2008 and calculated the percentage of eligible voters that were registered for each election cycle. e. The results of our calculations are attached to this report as Exhibit G.b. COH Elections Division Expenditures Incurred to Encourage Registered Voters to Apply for Absentee Ballots: a. We obtained a schedule from COH Elections Division personnel of all expenditures associated with encouraging registered voters to apply for absentee ballots for each election cycle. b. We obtained the number of eligible voters who applied for absentee ballots from COH Elections Division personnel for each election cycle 2012, 2010 and 2008. c. We obtained the number of registered voters who voted by absentee ballot from COH Elections Division personnel for each election cycle 2012, 2010 and 2008. d. We computed the total cost per eligible voter who applied for an absentee ballot for each election cycle 2012, 2010 and 2008. e. We computed the total cost per voter who voted by absentee ballot for each election cycle 2012, 2010 and 2008. f. We calculated the percentage of registered voters that voted by absentee ballot for each election cycle. g. The results of our calculations are attached to this report as Exhibit H. 5. COH Elections Division Reimbursement of County of Hawaii Election Cycle Costs by the State of Hawaii: a. We obtained from the COH Elections Division the reimbursement documentation for the 2012 election cycle expenditures reimbursed by the State of Hawaii Office of Elections, including the allocation schedule showing all COH election cycle expenditures, portion reimbursable by the State and the formula used to determine the reimbursed amount. For the 2012 election cycle, State of Hawaii Office of Elections expenses reimbursable by the COH exceeded the amount of COH election expenditures reimbursable by the State. The COH will be paying the net reimbursable amount to the State of Hawaii Office of Elections as soon as the reimbursable amounts are verified by the respective offices. b. We agreed the allocation of the COH 2012 election cycle costs reimbursed by the State to the election allocation criteria contained in the Hawaii Revised Statutes. Differences between the amounts submitted to the State for reimbursement and amounts allowable for reimbursement under the election allocation criteria is summarized in Exhibit I. c. We summarized the differences between the COH overtime salaries and wages submitted for reimbursement and the correct amount of COH overtime salaries and wages reimbursable by the State for the 2012 election cycle in Exhibit I. The schedule of 2012 election cycle reimbursable costs and the net reimbursable amount payable to the State of Hawaii Office of Elections is attached to this report as Exhibit I. d. Our procedural findings and recommendations are as follows: