Our audit of costs claimed by the State of Ohio, Department of Natural Resources (Department) under grants awarded by the U.S. Fish and Wildlife Service (FWS) included claims totaling $59.8 million on 17 grants that were open during the State fiscal years that ended June 30, 2015, and June 30, 2016. 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 revenue and the reporting of program income.Although that the Department generally complied with applicable grant accounting and regulatory requirements, we questioned costs totaling $144,419 related to unsupported and out-of-period costs with subawards. In addition, we found that the Department 1) had not provided sufficient oversight of subawards, 2) was unable to support payroll charged to license revenue, 3) potential diversion of $2.4 million of license revenue related to unsupported centralized services, and 4) potentially diverted real property acquired with license revenue.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of the Interior | U.S. Fish and Wildlife Service Wildlife and Sport Fish Restoration Program Grants Awarded to the State of Ohio, Department of Natural Resources From July 1, 2014, Through June 30, 2016 | Audit |
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View Report | |
| Environmental Protection Agency | Management Alert - To Minimize Risk of Environmental Harm, the Security Categorization of Electronic Manifest System Data Needs to Be Re-Evaluated | Audit | Agency-Wide | View Report | |
| Department of Justice | Investigative Summary: Findings of Misconduct by ATF Supervisory Special Agent for the Unauthorized Disclosure of Statutorily Protected Information | Investigation | Agency-Wide | View Report | |
| National Science Foundation | Audit of NSF’s Oversight of Subrecipient Monitoring | Audit | Agency-Wide | View Report | |
| Internal Revenue Service | The Cybersecurity Data Warehouse Needs Improved Security Controls | Audit | Agency-Wide | View Report | |
| Nuclear Regulatory Commission | Evaluation of NRC's Headquarters Operations Center Staffing | Inspection / Evaluation | Agency-Wide | View Report | |
| U.S. Agency for International Development | Financial Audit of the Merit and Need-Based Scholarship Program Phases-I and II in Pakistan Managed by the Higher Education Commission, Agreements 391-G-00-05-01023-00 and 391-G-00-05-01023-12, Respectively, July 1, 2016, to June 30, 2017 | Other |
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View Report | |
| Department of War | Department of the Navy Civilian Pay Budget Process | Audit | Agency-Wide | View Report | |
| Office of Personnel Management | OPM's FY 2018 IT Modernization Expenditure Plan | Other | Agency-Wide | View Report | |
| Consumer Financial Protection Bureau | The Bureau Could Have Better Managed Its GMMB Contract and Should Strengthen Controls for Contract Financing and Contract Management | Audit | Agency-Wide | View Report | |
