U.S. FWS Grants Awarded to the State of Alabama, Department of Conservation and Natural Resources, Division of Wildlife and Freshwater Fisheries, From October 1, 2016, Through September 30, 2018, Under the Wildlife and Sport Fish Restoration Program

February 17, 2021

2020-ER-013

Audit

We audited the costs claimed by the State of Alabama, Department of Conservation and Natural Resources, Division of Wildlife and Freshwater Fisheries (Division), under grants awarded by the U.S. Fish and Wildlife Service (FWS) through the Wildlife and Sport Fish Restoration Program. The audit included claims totaling $89.3 million on 70 grants that were open during the State fiscal years that ended September 30, 2017, and September 30, 2018. 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 revenue and the reporting of program income. We found that the Division 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 an ineligible subaward payment in the amount of $5,000 (Federal share $3,750). In addition, we noted multiple control deficiencies, including opportunities to improve controls in subaward oversight, tracking of volunteer hours for hunter education, program income reporting, barter disclosure, timeliness of Federal financial reports, and reconciliation of real property. The FWS concurred with our 15 recommendations and will work with the Division to implement corrective actions.

No

No

$3750

$0