U.S. Fish and Wildlife Service Grants Awarded to the American Samoa Department of Marine and Wildlife Resources, From October 1, 2016, Through September 30, 2018, Under the Wildlife and Sport Fish Restoration Program

We audited the costs claimed by the State of Minnesota, Department of Natural Resources (Department) 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 $153 million on 43 grants that were open during the State fiscal years that ended June 30, 2017, and June 30, 2018. 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.We found that the Department complied, in general, with applicable grant accounting and regulatory requirements. We did, however, question costs totaling $56,089 for potential diversion of license revenue related to the disposition of surplus equipment. We found the Department did not identify or report all its earned program income, and we found the Department had not reconciled its real property records with the FWS’ real property inventory.The FWS concurred with our recommendations and will work with the Department to implement corrective actions.