We audited the costs claimed by the Pennsylvania Fish and Boat Commission 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 approximately $36 million on 17 grants that were open during the State fiscal years that ended June 30, 2017, and June 30, 2018. The audit also covered the Commission’s compliance with applicable laws, regulations, and FWS guidelines, including those related to collecting and using hunting and fishing license revenues and reporting program income.
We found that the Commission was unable to demonstrate that it had adequate support for labor costs charged to Program grants because of its inability to reconcile these costs with the Commonwealth’s accounting system and its use of estimated values for labor costs. We therefore question the Federal share of unsupported labor costs and related indirect costs, totaling $17,701,030.
The FWS concurred with our two recommendations, and it will work with the Commission to implement corrective actions.