We audited costs claimed by the State of Michigan, Department of Natural Resources (Department), under grants awarded by the U.S. Fish and Wildlife Service (FWS) Wildlife and Sport Fish Restoration Program. Our audit included claims totaling $91 million on 25 grants that were open during the State fiscal years that ended September 30, 2014, and September 30, 2015. The 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 revenues, and reporting program income.