Reports

We audited costs claimed by the State of North Carolina Department of Environmental Quality, Division of Marine Fisheries, 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 approximately $8.4 million on 16 grants that were open during the State fiscal years that ended June 30, 2017, and June 30, 2018.

Under the Wildlife and Sport Fish Restoration Program, the U.S. Fish and Wildlife Service (FWS) provides grant funds to eligible States to conserve, restore, and manage wildlife and sport fish resources. States may provide Program funds to other non-Federal entities to accomplish or support grant-related activities. State officials must use judgment in determining whether these partnerships align more closely with the characteristics of a subaward of financial assistance to a subrecipient or of procurement from a contractor.

We reviewed the three recommendations presented in our 2016 management advisory titled Office of Aviation Services’ Maintenance System Presents a Threat to Public Health and Safety to verify whether the Office of Aviation Services had implemented them. We confirmed that Recommendation 1 has been implemented, but Recommendations 2 and 3 have not. We ask that the Office of Financial Management reopen Recommendations 2 and 3 for resolution and tracking.