We audited the costs claimed by the State of Montana Fish, Wildlife, and Parks (Department) 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 $82.7 million on 58 grants that were open during 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 collecting and using hunting and fishing license revenues and reporting program income.
We questioned costs totaling $795,097 for unsupported in-kind contributions and unsupported other direct costs. We also found the Department had unsupported direct costs base, inadequate equipment management, and had not excluded duplicate license holders from the license certifications. We also observed that, while the Department provided the FWS with its real property inventory, the FWS had not reconciled the Department records with the FWS’ real property inventory records.
The FWS concurred with all nine of our recommendations and will work with the Department to implement corrective actions.