We audited costs claimed by the State of Illinois Department of Natural Resources (Department) under Wildlife and Sport Fish Restoration grants awarded by the U.S. Fish and Wildlife Service (FWS). The audit included claims totaling approximately $50 million on 90 grants that were associated with the State fiscal years that ended June 30, 2016, and June 30, 2017. The audit also covered the Department’s compliance with applicable laws, regulations, and FWS guidelines, including those related to the collection and use of hunting and fishing license revenues and the reporting of program income.We could not determine with any certainty whether the State ensured the grant funding and State hunting and fishing license revenue was used solely for allowable fish and wildlife activities. The scope of our review coincided with the State of Illinois budget impasse, which removed the Department’s budget authority, preventing the reimbursement of Program funds to the Department and to its subgrantees.We identified unsupported costs of $36,346 related to grant expenditures ($27,260 Federal share) and $131,294 related to license revenue funded expenditures. In addition, we found that the Department: 1) potentially diverted its license revenues, 2) had not reported its barter agreements, and 3) had not adequately documented its in-kind hours. We also determined that the Department’s World Shooting and Recreation Complex did not have standard operating procedures for identifying eligible license revenue fund expenditures.The FWS concurred with our seven recommendations, and it will work with the Department to implement corrective actions.
IL
United States
