AUDIT SUMMARY

 

Our audit of the Fish and Wildlife Cluster of federal grant programs, administered by the Department of Wildlife Resources, for the fiscal year ended June 30, 2025, found:

 

• • proper recording and reporting of all transactions, in all material respects, in the Commonwealth’s accounting and reporting system; except for issues noted within the finding titled “Improve Financial Management of Federal Grants,” which is described in the section titled “Internal Control and Compliance Finding and Recommendation;” and

 

• • one matter involving internal control and its operation requiring management’s attention, that also represents an instance of noncompliance with applicable laws and regulations that is required to be reported under Government Auditing Standards that we consider to be a material weakness in internal control.

 

In the section titled “Internal Control and Compliance Finding and Recommendation,” we have included our assessment of the conditions and causes resulting in the internal control and compliance finding identified through our audit as well as the recommendation for addressing this finding.  Our assessment does not remove management’s responsibility to perform a thorough assessment of the conditions and causes of the finding and develop and appropriately implement adequate corrective actions to resolve the finding as required by the Department of Accounts in Topic 10205 – Agency Response to APA Audit of the Commonwealth Accounting Policies and Procedures Manual.  Those corrective actions may include additional items beyond our recommendation.