We audited the costs claimed by the Pennsylvania Game Commission 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 $82.7 million on 17 grants that were open during the State fiscal years that ended June 30, 2017, and June 30, 2018. The audit also covered the Commission’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.We found that the Commission claimed ineligible and unsupported costs to Program grants totaling $7,329,212 ($1,127,981 Federal share). These questioned costs related to equipment usage rates, other direct costs, subaward costs, in-kind contributions, payroll costs, and program income.We also found that the Commission did not properly allocate credit card rebates among applicable grants, improperly classified subawards as contracts, did not adequately manage equipment, misused Program-funded real property, did not report barter transactions, and did not protect lands acquired or maintained with Program funds or license revenues against trespass and encroachment.We made 29 recommendations and 1 repeat recommendation. In response to our draft report, the FWS provided a list of corrective actions and stated it will work with the Commission to implement them.
PA
United States
