U.S. Fish and Wildlife Service Grants Awarded to the State of Connecticut, Department of Energy and Environmental Protection, From July 1, 2019, Through June 30, 2021, Under the Wildlife and Sport Fish Restoration Program

Submitting OIG:

Department of the Interior OIG

Report Description:

We audited costs claimed by the Connecticut Department of Energy and Environmental Protection under WSFR grants awarded by the FWS.

Date Issued:

Thursday, December 14, 2023

Agency Reviewed / Investigated:

Department of the Interior

Submitting OIG-Specific Report Number:

2022-CR-038

Component, if applicable:

U.S. Fish and Wildlife Service

Location(s):

United States

Type of Report:

Audit

Questioned Costs:

$343,905

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
Final-Audit-ReportWSFR-Connecticut.pdf	4.88 MB

Recommendation Number	Recommendation Status	Significant Recommendation
2022-CR-038-01	Open	No
We recommend that the FWS require the Department to resolve the Federal share of questioned costs related to unsupported other direct costs totaling $171,199.
2022-CR-038-02	Open	No
We recommend that the FWS require the Department to develop and provide training to Department personnel to ensure Federal regulations requiring adequate support for all claimed costs are adhered to.
2022-CR-038-03	Open	No
We recommend that the FWS require the Department to resolve the Federal share of questioned costs related to the Federal reimbursement for the unsupported in-kind match totaling $104,351.
2022-CR-038-05	Open	No
We recommend that the FWS require the Department to develop and provide training to Department personnel with responsibility for reviewing in-kind documentation to ensure Federal regulations and Department policies and procedures are followed.
2022-CR-038-06	Open	No
We recommend that the FWS require the Department to resolve the Federal share of questioned costs related to unallowable central service costs totaling $61,878.
2022-CR-038-07	Open	No
We recommend that the FWS require the Department to apply the questioned rate of 1.5 percent for SFY 2020 and 1.63 percent for SFY 2021 to other grants not listed in our report that had incurred costs claimed during those State fiscal years (grants for which a final SF–425 had not been submitted as of the period of audit) and resolve the questioned costs resulting from the application of the questioned rate.
2022-CR-038-08	Open	No
We recommend that the FWS require the Department to train personnel on incurred cost proposal preparation so employees can identify unallowable costs that should not be claimed.
2022-CR-038-09	Open	No
We recommend that the FWS require the Department to ensure that the 3-percent limitation calculation on the Statewide Cost Allocation Plan in relation to the Department’s apportionment is computed and included in all subsequent indirect cost proposals.
2022-CR-038-10	Open	No
We recommend that the FWS require the Department to resolve the Federal share of questioned costs related to unallowable indirect cost base totaling $6,477.
2022-CR-038-11	Open	No
We recommend that the FWS require the Department to revise the SF–425 for Grant No. F21AF00853 to ensure that only costs identified to the project are reported in the indirect cost base.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

2022-CR-038-01

Open

We recommend that the FWS require the Department to resolve the Federal share of questioned costs related to unsupported other direct costs totaling $171,199.

2022-CR-038-02

Open

We recommend that the FWS require the Department to develop and provide training to Department personnel to ensure Federal regulations requiring adequate support for all claimed costs are adhered to.

2022-CR-038-03

Open