Here was one of the AG's recommendations concerning the PGC audit:
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 Commission contends these costs are benefits related to the cost of habitat work, and nothing in Section 521 excludes these costs.
The AG is absolutely wrong on this point. If an employee works only for habitat improvement, that employee's cost...including benefits such as hospitalization, vacation, holiday, etc is fully allocated to that cost center said employee works in.
That comment the AG made shows he is not well versed in accounting theory. And as I've stated in other post, if an auditor want's to find something......they can write a "finding" about darn near anything they want.