We audited the costs claimed by the by the State of West Virginia, Division of Natural Resources (Division), 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 $46.2 million on 29 grants that were open during the State fiscal years that ended June 30, 2017, and June 30, 2018. The audit also covered the Division’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 Division complied, in general, with applicable grant accounting and regulatory requirements. The Division, however, did not report barter transactions on the financial reports to the FWS as required. In addition, the Division and the FWS did not complete a required reconciliation of their respective real property inventories. The FWS concurred with our three recommendations and will work with the Division to implement corrective actions.
WV
United States
