The Fish and Wildlife Account is 1 of 10 accounts in the Conservation Fund, which is a statutorily established segregated trust fund that finances many of the resource management programs administered by the Department of Natural Resources (DNR). 

Revenue for the Fish and Wildlife Account is derived primarily from user fees, including the fees for licenses and stamps that are required in order to hunt and fish in Wisconsin. Certain Fish and Wildlife Account revenues are dedicated by Wisconsin Statutes for specific programs. In addition, Wisconsin Statutes require DNR to spend hunting and fishing license fees only for purposes related to exercising its responsibilities specific to the management of the fish and wildlife resources of the State. DNR spends the funds for activities such as fisheries and wildlife management, law enforcement, customer service, license administration, and property and equipment management. 

To help support certain fish and wildlife management activities, DNR also receives funds from the U.S. Department of the Interior through the Pittman-Robertson Wildlife Restoration Act and the Dingell-Johnson Sport Fish Restoration Act. The Pittman-Robertson Act provides funds for wildlife restoration and hunter education and safety. The Dingell-Johnson Act provides funds for sport fish restoration. 

We evaluated expenditures made in fiscal year (FY) 2023-24 by DNR with Fish and Wildlife Account funds. We also evaluated how DNR spent certain federal funds it received under the Pittman-Robertson Wildlife Restoration Act and the Dingell-Johnson Sport Fish Restoration Act.

Fish and Wildlife Account revenue increased from $114.0 million in FY 2019-20 to $140.9 million in FY 2023-24, or by 23.6 percent 

Fish and Wildlife Account expenditures totaled $126.2 million in FY 2023-24 

Shared expenditures totaled $44.9 million, or 48.3 percent of the FY 2023-24 Fish and Wildlife Account expenditures supported by state revenue 

We determined that $46.3 million, or 49.8 percent of Fish and Wildlife Account expenditures supported by state revenue, was spent for activities that primarily benefited hunters and anglers 

Administrative costs totaled $9.6 million, or 10.3 percent of Fish and Wildlife Account expenditures supported by state revenue in FY 2023-24 

We assessed the extent to which DNR appropriately spent Fish and Wildlife Account expenditures supported by state revenue in FY 2023-24 

In FY 2023-24, DNR spent $26.0 million in federal Pittman-Robertson Act funds and $11.1 million in federal Dingell-Johnson Act funds, including $32.7 million from the Fish and Wildlife Account 

We make 9 recommendations to DNR for improvements