Report Summary
Department of Natural Resources: Outdoor Heritage Fund Grants
Performance Audit
| Financial Audit Division |
January 2026 |
The Department of Natural Resources generally complied with the criteria
we tested. However, we identified some instances of noncompliance and
internal control weaknesses related to grant payments and grant
monitoring.
Finding 1
The Department of Natural Resources did not always obtain adequate
documentation supporting the appropriateness of costs included in
grantee reimbursement requests. (p. 11)
Recommendations
-
The Department of Natural Resources should obtain adequate
documentation supporting the appropriateness of all costs included
in grantee reimbursement requests before making payments to
grantees.
-
The Department of Natural Resources should work with the
Lessard-Sams Outdoor Heritage Council to establish comprehensive
guidelines regarding allowable costs and activities for grants
funded with Outdoor Heritage Fund money, and communicate these
guidelines to grantees.
-
The Department of Natural Resources should revise its internal
policies and procedures to add specific guidance regarding
allowable costs and activities for all grants funded with Outdoor
Heritage Fund money.
Finding 2
The Department of Natural Resources did not always conduct and
document the required monitoring activities of Outdoor Heritage
Fund grantees. (p. 13)
Recommendations
-
The Department of Natural Resources should complete timely
monitoring visits and closeout evaluations for all grantees and
retain sufficient documentation.
-
The Department of Natural Resources should not make grant payments
to grantees until it receives all required progress reports.
-
The Department of Natural Resources should strengthen internal
controls to ensure staff perform all required monitoring
activities timely and retain adequate documentation. These
controls should include policies and procedures for conducting
monitoring visits, reviewing progress reports, and completing
closeout evaluations.
