We are pleased to submit this performance audit of the Department of Environment and Natural Resources, Division of Marine Fisheries. The audit was conducted in two phases: the first phase of the audit, summarized in an interim report, addressed specific questions from the Commission; the second phase of the audit addressed in detail the concerns identified in the interim report. Additionally, we expanded the audit to include specific operational procedures which we determine to be essential to DMF's mission. This final report, which summarizes the findings and recommendations from both phases of the audit, contains specific recommendations aimed at improving the operations of DMF in terms of economy, efficiency, and effectiveness.