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Audit Overview

The Wildlife and Sport Fish Restoration Program is subject to both internal and external audits.

Internal Audits

Financial Statement Audits:

To satisfy the reporting requirements of: the Chief Financial Officers Act of 1990, the Government Performance and Results Act of 1993, the Government Management Reform Act of 1994, and the Reports Consolidation Act of 2000, the Department of the Interior submits an Annual Performance and Accountability Report which includes audited financial statements.

As part of this process the Fish and Wildlife Service is required to submit an audited annual financial report. As of the most current report, FY 2006, the Service has received four consecutive unqualified audit opinions from the independent auditors. Additionally, the Independent Auditors’ Report for fiscal year 2006 identified no material weaknesses.

To learn more view the Bureau Reports or the Financial Statements.

Administrative Funds Audits:

The Fish and Wildlife Programs Improvement and National Wildlife Refuge System Centennial Act of 2000 (the Improvement Act) set aside specific dollar amounts for the administration of the Programs and imposed strict requirements on the expenditures and obligations allowed for administration. To ensure compliance with the Improvement Act, it also requires biennial audits of the expenditures and obligations incurred for the administration of the Programs.

External Audits

The 2000 Improvement Act requires a program audit to be conducted once every 5 year period for each state agency grantee. The program audit is designed to supplement the Single Audit Act audits.

The WSFR Program currently contracts with the Department of Interior, Office of Inspector General to perform the independent program audits.

The objectives of the audits are to:

Promote economy, efficiency, and effectiveness in administration of programs and operations.

Aid in deterring and detecting fraud and abuse in programs and operations.

Assess financial integrity, accountability, and controls of the Federal Assistance Program in accordance with generally accepted accounting principles.

Monitor compliance with applicable Federal laws, rules, and regulations.