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Audit Audit of the Department of Fish and Game (DFG)

The audit noted deficiencies in the way in which DFG safeguards license fees and other revenue it takes in, and in its information technology controls. The audit examined the period of July 1, 2016 through December 31, 2018.

Organization: Office of the State Auditor
Date published: March 17, 2020

Executive Summary

In accordance with Section 12 of Chapter 11 of the Massachusetts General Laws, the Office of the State Auditor has conducted a performance audit of the Department of Fish and Game (DFG) for the period July 1, 2016 through December 31, 2018. In this performance audit, we determined whether DFG properly charged and reported revenue from fees, licenses, and permits.

Below is a summary of our finding and recommendations, with links to each page listed.

Finding 1
 

DFG lacks segregation of duties within the Division of Marine Fisheries (DMF) Boston revenue process.

Recommendations
 

  1. DFG should revise its policy and procedures to include segregation of duties for the processing of revenue.
  2. DFG should segregate duties for collecting funds, reconciling transactions, and preparing daily deposits.
  3. DFG should ensure that all users have their own usernames and passwords for the Fish system once it is upgraded.

 

Post-Audit Action

On December 16, 2019, after our fieldwork ended and in response to an informal conference in which we discussed our preliminary recommendations with the agency, DFG published two policies to address our recommendations:

  1. “Compliance with the Commonwealth’s Third-Party Information Security Standard”
  2. “Protocol for Approving Changes to Fees for [Division of Fisheries and Wildlife] and DMF Licenses to Be Charged through MassFishHunt or DMF’s Fish System”

 

A PDF copy of the audit of the Department of Fish and Game is available here.

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