We audited costs claimed by the Alabama Department of Conservation, Marine Resources Division (Department), under grants awarded by the U.S. Fish and Wildlife Service (FWS) through the Wildlife and Sport Fish Restoration Program (WSFR). The audit period included claims totaling $5.1 million on 23 grants that were open during the State fiscal years that ended September 30, 2017, and September 30, 2018. The audit also covered the Department’s compliance with applicable laws, regulations, and FWS guidelines, including those related to collecting and using fishing license revenues and reporting program income.We found that the Department generally ensured that grant funds and State fishing license revenue were used for allowable fish activities and complied with applicable laws and regulations, FWS guidelines, and grant agreements. We noted, however, the Marine Resources Division purchased items with grants funds that were unallowable, and we questioned $3,112 ($2,334 Federal share) in ineligible costs associated with these purchases. We also found that the Department overdrew $5,164 ($3,873 Federal share) from a grant because the Department failed to appropriately report program income. We further determined the Department did not comply with Digital Accountability and Transparency Act of 2014 requirements by not reporting subawards greater than $25,000 on USASpending.gov.The FWS concurred with all five recommendations and will work with the Department to implement them. Based on the Department’s and FWS’ responses, we considered Recommendation 2 resolved and implemented and Recommendations 1 and 3 – 5 resolved but not implemented.
AL
United States
