U.S. Fish and Wildlife Service Grants Awarded to the Guam Department of Agriculture, Division of Aquatic and Wildlife Resources, From October 1, 2018, Through September 30, 2020, Under the Wildlife and Sport Fish Restoration Program

Submitting OIG:

Department of the Interior OIG

Report Description:

We audited costs claimed by the Guam Department of Agriculture, Division of Aquatic and Wildlife Resources, under WSFR grants awarded by the FWS.

Date Issued:

Monday, June 26, 2023

Agency Reviewed / Investigated:

Department of the Interior

Submitting OIG-Specific Report Number:

2022–CR–008

Component, if applicable:

U.S. Fish and Wildlife Service

Location(s):

United States

Type of Report:

Audit

Questioned Costs:

$21,819

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
Final-Audit-ReportWSFRGuamPublic.pdf	4.77 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
2022-CR-008-01	Open	No
We recommend that the FWS work with the Division to resolve the Federal share of questioned costs related to the unsupported drawdowns totaling $20,210.
2022-CR-008-02	Open	No
We recommend that the FWS work with the Division to develop and implement controls to ensure drawdowns are performed on actual and allowable expenditures.
2022-CR-008-03	Open	No
We recommend that the FWS work with the Division to develop and implement controls to ensure expenditures are not incurred and charged to a grant after the period of performance.
2022-CR-008-04	Open	No
We recommend that the FWS work with the Division to resolve the Federal share of questioned costs related to equipment totaling $1,609.
2022-CR-008-05	Open	No
We recommend that the FWS work with the Division to resolve the potential diversion of $11,586 related to unsupported equipment.
2022-CR-008-06	Open	No
We recommend that the FWS work with the Division to complete a physical inventory immediately.
2022-CR-008-07	Open	No
We recommend that the FWS work with the Division to identify any equipment items that are obsolete, damaged, or disposed of, and update items in the asset management database.
2022-CR-008-08	Open	No
We recommend that the FWS work with the Division to develop and implement a mechanism to hold Division employees accountable for ensuring physical inventories are conducted once every 2 years and assets reflect the correct status.
2022-CR-008-09	Open	No
We recommend that the FWS work with the Division to develop and implement a mechanism to ensure the Division carries over the grant objectives from the original grant award to the final project performance reports and explains any deviations from the original objective.
2022-CR-008-10	Open	No
We recommend that the FWS work with the Division to ensure Division personnel receive adequate grants program management training to comply with Federal regulations.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

2022-CR-008-01

Open

We recommend that the FWS work with the Division to resolve the Federal share of questioned costs related to the unsupported drawdowns totaling $20,210.

2022-CR-008-02

Open

We recommend that the FWS work with the Division to develop and implement controls to ensure drawdowns are performed on actual and allowable expenditures.

2022-CR-008-03

Open