The OIG audited the costs claimed by the State of Nebraska’s Game and Parks Commission, 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 $46.9 million on 115 grants that were open during the State fiscal years that ended June 30, 2015, and June 30, 2016. The audit also covered the Commission’s compliance with applicable laws, regulations, and FWS guidelines, including those related to the collection and use of hunting and fishing license revenues and reporting program income.We found that the Commission complied with applicable grant accounting and regulatory requirements. We observed that the Commission classified its Wildlife and Sportfish Restoration Program service and cooperative agreements as contracts when they should have been classified as subawards. Based on our audits of other states and, following discussions with Commission and FWS staff, we believe additional Program guidance is needed concerning the determination of subawards and contracts. Therefore, we did not issue a formal recommendation in this final audit report. We will address the issue directly with FWS in a separate report.
NE
United States
