We audited costs claimed by the State of Louisiana, Department of Wildlife and Fisheries (Department), for grants awarded by the U.S. Fish and Wildlife Service (FWS) under the Wildlife and Sport Fish Restoration Program. We audited claims totaling $69.2 million on 52 grants that were open during the State fiscal years that ended June 30, 2015, and June 30, 2016. Our audit also covered the Department’s compliance with applicable laws, regulations, and FWS guidelines, including those related to collecting and using hunting and fishing license revenue, and reporting program income.
We questioned costs totaling $148,000 ($111,000 Federal share) as out-of-period costs. We also determined that the Department had not properly classified its subawards and had not requested prior written approvals for large monetary purchases or multiple purchases of the same item. We also found inadequate support for its claimed in-kind contributions and equipment funding source from its equipment database system.
The Department and the FWS provided responses to our draft report. Based on these responses, we consider all eight recommendations resolved but not implemented.