We audited the costs claimed by the District of Columbia, Department of Energy and Environment (Department), under grants awarded by the U.S. Fish and Wildlife Service (FWS). The FWS provided the grants to the District under the Wildlife and Sport Fish Restoration Program (Program). The audit included claims totaling approximately $5.3 million on eight grants that were open during the District’s fiscal years that ended September 30, 2016, and September 30, 2017. 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 complied, in general, with applicable grant accounting and regulatory requirements, but that it overstated its annual license certifications and did not maintain adequate inventory controls. We also questioned costs totaling $51,045 including drawdowns on three grants that exceeded the Federal share of expenditures.
The FWS concurred with four of our eight recommendations, and it will work with the Department to implement corrective actions.