U.S. Fish and Wildlife Service Grants Awarded to the State of Hawaii, Department of Land and Natural Resources, From July 1, 2018, Through June 30, 2020, Under the Wildlife and Sport Fish Restoration Program

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Date Issued

Friday, March 17, 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

2020WR070

Report Description

We audited costs claimed by the State of Hawaii, Department of Land and Natural Resources, under grants awarded by the FWS through WSFR.

Report Type

Audit

Agency Wide

Yes

Number of Recommendations

Questioned Costs

$53,262

Funds for Better Use

Open Recommendations

This report has 8 open recommendations.

Recommendation Number	Significant Recommendation	Recommended Questioned Costs	Recommended Funds for Better Use
2020-WR-070-01	No	$53,262	$0
We recommend that the FWS work with the Department to resolve the Federal share of questioned costs related to unsupported leave payouts totaling $53,262.
2020-WR-070-02	No	$0	$0
We recommend that the FWS require the Department to implement policies and procedures to ensure that leave payouts are allocated based on activity charged to specific grants, as required by Federal regulations.
2020-WR-070-03	No	$0	$0
We recommend that the FWS require the Department to establish policies and procedures that ensure the Department minimizes the time between the drawdown date and related expenditures.
2020-WR-070-04	No	$0	$0
We recommend that the FWS require the Department to implement a process with sufficient internal controls to provide for a reconciliation of all grant claims to actual expenditures recorded in FAMIS, the official Statewide accounting system.
2020-WR-070-05	No	$0	$0
We recommend that the FWS require the Department to develop a mechanism to hold Department employees accountable for timely submitting Federal financial and performance reports.
2020-WR-070-06	No	$0	$0
We recommend that the FWS require the Department to implement policies and procedures that ensure the Department is calculating and reporting indirect costs using the approved indirect cost rates.
2020-WR-070-07	No	$0	$0
We recommend that the FWS require the Department to develop and implement procedures to ensure compliance with Federal regulations related to subaward reporting.
2020-WR-070-08	No	$0	$0
We recommend that the FWS work with the Department to develop and implement guidance for determining whether WSFR funds pass through as subawards or contracts.