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.