Pennsylvania Game News - August 2019 - 41

Auditor's recommendations implemented
Review of Game Commission revealed no misappropriation of funds.
The state Auditor General's office in
May released findings from its recent audit
of the Pennsylvania Game Commission.
The audit did not reveal the
misappropriation of any funds, but
identified a number of procedures the
Game Commission can strengthen to
ensure sound and transparent fiscal
management.
The 136-page report on the audit
makes a total of 40 recommendations on
Game Commission procedures that could
be improved.
Because the audit reviewed the Game
Commission's performance from July
1, 2014 to June 30, 2017, some of these
recommendations already had been
implemented independently, and the
Game Commission agreed to work toward
implementing nearly all of the others.
The only recommendation with which
the Game Commission disagreed involves
the documentation of employee hours
related to a requirement in the Game and
Wildlife Code.
Section 521 of the code requires $4.25
from each resident or nonresident license
sold, and $2 from each antlerless license
sold, be used for habitat improvement. The
Game Commission has always complied
with this requirement, and routinely sets
aside significantly more than the required
amount to use for habitat improvement,
with the salaries and benefits of some
habitat-management employees covered
under the set-aside.
The Auditor General's report
recommended those employees' holiday,
sick and annual leave should not count
toward the set-aside, but the Game
AUGUST 2019	

Reserve fund use explained
Much of the media coverage surrounding
the Auditor General's audit of the Game
Commission focused on the nearly $73
million in the agency's reserve fund to end
the 2017-18 fiscal year.
Some headlines made it seem as if
the Game Commission was sitting on this
large sum of money or just saving it for a
rainy day.
This prompted the agency to put out a
statement about the reserve fund, pointing
out that money from the reserve fund
can't be spent without approval from the
Governor's budget office.
While the Auditor General noted in his
audit report that carrying a healthy reserve
fund into the next budget year is a sound
fiscal strategy, the Game Commission in
recent years has carried about $40 million
in its reserve.
The amount increased substanitally in
both 2016-17 and 2017-18 due to energydevelopment revenue coming in well above
projections.
The reserve fund generally has been
used to make up for budget shortfalls
when revenue comes in at lower-thanexpected levels. In the past 20 years, it has
been tapped eight times for this purpose,
with each transaction approved by the
Governor's budget office.
"While many ideas have been shared
publicly in news reports and otherwise
about when, why and how this money
should be allocated, its not ultimately up to
us," Game Commission Executive Director
Bryan Burhans said in a June 4 statement.
"We respect every dollar of hunting license
revenue and recognize the importance of
how each one is spent."

Commission contends these costs are
benefits related to the cost of habitat work,
Continued on Page 44
41
Pennsylvania Game News - August 2019

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