We audited the costs claimed by the State of Kansas, Department of Wildlife, Parks and Tourism (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 $49.3 million on 69 grants that were open during the State fiscal years that ended June 30, 2017, and June 30, 2018. 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 revenues 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 indirect costs, subawards, and equipment management. We questioned $139,087 ($103,191 Federal share) as ineligible. We recorded a potential diversion of $30,728 in license revenue. We also found control deficiencies with the Department’s subaward reporting policies, and we repeated a finding on real property.
The FWS concurred with our six recommendations and repeat recommendations and will work with the Department to implement corrective actions.