Federal Reports

We reviewed eight recommendations (Recommendations 1 and 3 – 9) presented in our August 2015 audit report U.S. Department of the Interior’s Climate Science Centers, to verify that the U.S. Geological Survey has implemented them.We confirmed that all eight recommendations have been resolved and implemented.

We reviewed documentation provided to support the closure of a recommendation from a 2007 audit of the U.S. Department of the Interior’s use of cooperative agreements.Based on our review, we do not agree that the recommendation is resolved and implemented. We have requested that the Office of Financial Management reinstate the recommendation and take appropriate follow-up action for resolution.

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.

We audited costs claimed by the State of Michigan, Department of Natural Resources (Department), under grants awarded by the U.S. Fish and Wildlife Service (FWS) Wildlife and Sport Fish Restoration Program. Our audit included claims totaling $91 million on 25 grants that were open during the State fiscal years that ended September 30, 2014, and September 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 revenues, and reporting program income. We questioned costs totaling $60,306,048 related to unsupported payroll and in-kind match and unallowable in-kind contributions and other costs. In addition, we found that the Department: 1) potentially diverted real property acquired with license revenue, 2) had not adequately managed equipment, and 3) had not provided sufficient oversight of subawards.The Department and the FWS provided responses to our draft report. Based on these responses, we consider 1 recommendation resolved and implemented, 10 recommendations resolved but not implemented, and 3 recommendations unresolved.

We focused our audit on the drawdowns made by the National Academy of Sciences (NAS) on Cooperative Agreement No. S16AC20034 with the Office of Surface Mining Reclamation and Enforcement (OSMRE) between September 26, 2016, and December 6, 2017.Our audit focused on whether the costs claimed by the National Academy of Sciences were allowable, allocable, and reasonable according to applicable Federal laws and regulations and OSMRE guidelines. We did not identify any issues with the costs claimed.

This audit examined the training, medical and physical, and equipment standards for the Smithsonian’s armed security guard force and compared those standards with best practices in minimum standards established by the federal government’s ISC, of which the Smithsonian is an associate member.The audit also examined how OPS ensures that unarmed contract guards at museums in Washington, D.C. meet qualification and trainingrequirements specified in the Smithsonian’s contract.