Department of Natural Resources
Fiscal Year Ended June 30, 2002
Key Findings and Recommendations:
- The Department of Natural Resources was unable to identify land and equipment purchases reimbursed by the sport fish and wildlife programs in fiscal year 2002. We recommended that the department develop and maintain an accurate and complete listing of lands and equipment purchased with program funds, on a fiscal year basis, and to conduct a physical inventory of equipment every two years.
- The Department of Natural Resources reimbursed subgrantees for costs incurred prior to the effective date of the grant agreement. We recommended that the department ensure that project costs are not incurred prior to the date the grant agreement is fully executed.
Management letters address internal control weaknesses and noncompliance issues found during our annual audit of the state's financial statements and federally funded programs. The scope of work in individual agencies is limited. During the fiscal year 2002 audit, our work at the Department of Natural Resources focused on licenses and fee revenues. We also reviewed three federally funded programs administered by the department to determine whether the department complied with certain federal requirements.