This report presents the results of our audit of costs claimed by the Commonwealth of Massachusetts, Department of Fish and Game, Division of Fisheries and Wildlife, under grants awarded by the U.S. Fish and Wildlife Service.

This report presents the results of our audit of costs claimed by the State of Alabama, Department of Conservation and Natural Resources, Marine Resources Division under grants awarded by the U.S. Fish and Wildlife Service.

This report presents the results of our audit of costs claimed by the State of West Virginia, Division of Natural Resources, under grants awarded by the U.S. Fish and Wildlife Service. FWS provided the grants to the State under the Wildlife and Sport Fish Restoration Program.

After completing the survey phase of the audit of BOEM offshore oil and gas leasing, we determined that further work in the area of offshore oil and gas leasing is not necessary at this time.