U.S. Fish and Wildlife Service Wildlife and Sport Fish Restoration Program Grants Awarded to the State of Missouri, Department of Conservation, From July 1, 2013, Through June 30, 2015

We audited the costs claimed by the Missouri State Department of Conservation 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 $68.3 million on 39 grants that were open during the State fiscal years that ended June 30, 2014, and June 30, 2015. 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 revenue and reporting program income.We questioned costs totaling $2,813,979 due to financial management system errors, improper drawdowns, unreported program income, unsupported subaward claims, and unallowable indirect costs. In addition, we determined that the Department potentially diverted $30,500 in license revenue in a real property trade and did not comply with Federal and State subaward requirements.The FWS agreed with our 16 recommendations, and it will work with the Department to implement corrective actions.