We audited the costs claimed by the State of Wisconsin, Department of Natural Resources (Department), under grants awarded by the U.S. Fish and Wildlife Service (FWS) through the Wildlife and Sport Fish Restoration Program (Program). The audit included claims totaling $103 million on 27 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 real property reconciliations, equipment inventory and program income estimations. We questioned $103,235 ($77,426 Federal share) in payroll charges and a potential diversion of ($112,639) in license revenue.
The FWS concurred with our nine recommendations, including the repeat recommendations, and will work with the Department to implement corrective actions.