U.S. Fish and Wildlife Service Sport Fish Restoration Program Grants Awarded to the Commonwealth of Massachusetts, Department of Fish and Game, Division of Marine Fisheries, From July 1, 2012, Through June 30, 2014

This report presents the results of our audit of costs claimed by the Commonwealth of Massachusetts, Department of Fish and Game, Division of Marine Fisheries, under grants awarded by the U.S. Fish and Wildlife Service (FWS). FWS provided the grants to the Commonwealth under the Sport Fish Restoration Program. The audit included claims totaling $6.1 million on 20 grants that were open during the State fiscal years that ended June 30, 2013, and June 30, 2014. The audit also covered the Division's compliance with applicable laws, regulations, and FWS guidelines, including those related to the collection and use of fishing license revenues and the reporting of program income.