We audited costs claimed by the American Samoa Department of Marine and Wildlife Resources (Department) under grants awarded by the U.S. Fish and Wildlife Service (FWS) through the Wildlife and Sport Fish Restoration Program. We conducted this audit to determine whether the Department used grant funds for allowable fish and wildlife activities and complied with applicable laws and regulations, FWS guidelines, and grant agreements. The audit period included claims totaling $3.5 million on 45 grants that were open during the State fiscal years that ended September 30, 2017, and September 30, 2018.
We found that the Department generally complied with applicable laws and regulations, FWS guidelines, and grant agreements. We noted, however, ineligible costs related to preaward subaward costs, ineligible other direct costs, and unsupported costs related to leave payouts. We questioned costs totaling $23,080 as ineligible and $3,167 as unsupported. We also identified improper drawdowns and late Federal reports.
The FWS concurred with our nine recommendations and will work with the Department to implement corrective actions.