U.S. Fish and Wildlife Service Wildlife and Sport Fish Restoration Program Grants Awarded to the State of West Virginia, Division of Natural Resources, From July 1, 2011, Through June 30, 2013

This report presents the results of our audit of costs claimed by the State of West Virginia, Division of Natural Resources, under grants awarded by the U.S. Fish and Wildlife Service. FWS provided the grants to the State under the Wildlife and Sport Fish Restoration Program. The audit included claims totaling $19.1 million on 38 grants that were open during the State fiscal years that ended June 30, 2012, and June 30, 2013. The audit also covered the Division'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.