We audited the costs claimed by the Kentucky Department Fish and Wildlife Resources (Department), under grants awarded by the U.S. Fish and Wildlife Service (FWS) through the Wildlife and Sport Fish Restoration Program. The audit included claims totaling $70.6 million on 51 grants that were open during the State fiscal years that ended June 30, 2018, and June 30, 2019. The audit also covered the Department’s compliance with applicable laws, regulations, and FWS guidelines, including those related to the collection and use of hunting and fishing license revenue and the reporting of program income.
We found that the Department generally ensured that grant funds and hunting and fishing license revenue were used for allowable fish and wildlife activities and complied with applicable laws and regulations, FWS guidelines, and grant agreements. We noted, however, issues with ineligible subrecipient charges. We questioned costs totaling $116,620 ($87,465 Federal share) as ineligible. We also determined that the Department did not comply with Federal regulations when managing its subawards and did not accurately report program income.
The FWS concurred with our 11 recommendations and will work with the Department to implement corrective actions.