We audited costs claimed by the State of North Carolina Department of Environmental Quality, Division of Marine Fisheries, 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 $8.4 million on 16 grants that were open during the State fiscal years that ended June 30, 2017, and June 30, 2018. 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 found that the Department complied, in general, with applicable grant accounting and regulatory requirements. We found, however, that the Department had not included the 3-percent limitation on the Statewide cost allocation plan in its indirect cost proposal, had no written policies and procedures related to drawdowns, and had not updated its policies and procedures related to equipment disposal.The FWS concurred with the four recommendations we made to address our findings and will work with the North Carolina Department of Environmental Quality, Division of Marine Fisheries, to implement the recommendations. We considered one recommendation resolved and implemented and three recommendations resolved but not implemented.
NC
United States
