The Office of Inspector General (OIG) conducted a performance audit of the Audubon Nature Institute’s (Institute) use of funds for the period of January1, 2012, through December 31, 2014. The objectives of the audit were todetermine if:

The Institute’s policies governing expenditures complied with best practices and provided adequate controls to ensure all expenses were business-related and allowed by law; and

The Institute complied with its policies, as well as applicable laws and/or best practices, as it pertained to the expenditure of Commission funds.