Mandated in the 2002 Supplemental Budget, this study explores in detail the activities and expenditures of the Fish Management Division, one of four divisions within the Department of Fish and Wildlife's larger Fish Program.  This JLARC review demonstrates how to apply an activity-based cost reporting system at the division level within state agencies.  JLARC has also reviewed how the agency pays for this Divisions activities, whether those activities are required, and how the agency and the Division assess the performance of these activities.  Four of the study's recommendations should assist the Department of Fish and Wildlife as it works to apply its new activity-based cost system throughout the agency.  A fifth recommendation is more specific to the Fish Management Division, directing the Department to work with the Office of Financial Management and the Legislature to reconcile three cases where state statutes, Fish and Wildlife Commission policies, and Fish Management Division activities and expenditures are not aligned.  Both the Department of Fish and Wildlife and the Office of Financial Management concur with these recommendations.