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

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Date Issued

Monday, June 26, 2023

Submitting OIG

Department of the Interior OIG

Other Participating OIGs

Department of the Interior OIG

Agencies Reviewed/Investigated

Department of the Interior

Components

U.S. Fish and Wildlife Service

Report Number

2022CR008

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.

Report Type

Audit

Location

GU
United States

Number of Recommendations

Questioned Costs

$21,819

Funds for Better Use

Open Recommendations

This report has 15 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
2022-CR-008-01	No	$20,210	$0
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	No	$0	$0
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	No	$0	$0
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	No	$1,609	$0
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	No	$11,586	$0
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	No	$0	$0
We recommend that the FWS work with the Division to complete a physical inventory immediately.
2022-CR-008-07	No	$0	$0
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	No	$0	$0
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	No	$0	$0
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	No	$0	$0
We recommend that the FWS work with the Division to ensure Division personnel receive adequate grants program management training to comply with Federal regulations.
2022-CR-008-11	No	$0	$0
We recommend that the FWS work with the Division to develop a mechanism to hold employees accountable for submitting Federal Financial Reports timely.
2022-CR-008-12	No	$0	$0
We recommend that the FWS work with the Division to develop and implement a mechanism of controls to ensure all indirect costs and approved indirect cost rates are accurately reported on Federal Financial Reports.
2022-CR-008-13	No	$0	$0
We recommend that the FWS work with the Division to develop and implement procedures to ensure compliance with Federal regulations and Federal Funding Accountability and Transparency Act requirements related to subaward reporting.
2022-CR-008-14	No	$0	$0
We recommend that the FWS work with the Division to develop and implement procedures to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward.
2022-CR-008-15	No	$0	$0
We recommend that the FWS work with the Division to develop and implement procedures to adjust monitoring plans based on the results of each subrecipient’s risk assessment.