The FASR displays the Federal funds available to each State by grant program for the current federal fiscal year. This includes funds carried over from the previous fiscal year, the current fiscal year apportionment, de-obligations, recoveries, reversions and the unobligated balance (available balance). The report does not contain a column for funds transferred between programs. Transfers between programs are reflected in the Total Funds Available. The report is available for download as an Excel spreadsheet.
- What is the purpose of the FASR?
The FASR provides the overall status of funds apportioned to the States, such as a summary of funds available, unobligated balances, reversions, etc. The apportioned grant programs are Wildlife Restoration (WR, includes Hunter Education-Traditional, grant program 5220), Enhanced Hunter Education (grant program 5230), State Wildlife Grants (SWG) (grant program 5620 or 5720 depending on source of Federal funds), Sport Fish Restoration (SFR) (grant program 9510), and Boating Access (grant program 9520). - How can I use the FASR?
The FASR is the main report used for managing and determining the current status of funds by grant program and subprogram as of the report refreshed on date. The FASR can also be used to reconcile available grant program funds to recipient accounting/subsidiary/cuff records maintained on Federal funds available. - What information is contained in the FASR?
The report provides the amount of carryover funds from the prior Federal Fiscal Year, new apportioned funds for the current Federal Fiscal Year, total funds available (which includes transfers between grant programs), obligations and de-obligations, recoveries, reversions, and the unobligated balance of funds. - How is the FASR organized?
Each grant program is displayed on a separate tab (worksheet) of the spreadsheet file. In each grant program worksheet, the information is further detailed to subprograms such as Section 4 Hunter Education (5221), Section 4 Wildlife Restoration (5222), SWG Implementation (5624), Freshwater Boating Access (9521), etc. A complete list of grant programs, subprograms, and associated names can be found on the FBMS Definitions and Acronyms page. - What do the various column headings in the FASR mean?
- Grant Program – The four-digit account number for the applicable WR, SFR, or SWG grant program or subprogram. Example: 5220 (Wildlife Restoration grant program) and 5221 (Section 4 Hunter Education subprogram) and 5222 (Section 4 Wildlife Restoration subprogram). In communications, WSFR Financial Specialists often refer to the 5220 account as the “parent” account and the 5221 and 5222 accounts as “child” accounts for purposes of explaining safety margin accounting.
- Grant Program Name - The name of the grant program or subprogram. Examples: 9510 (Sport Fish Restoration grant program), 9511 (Freshwater Aquatic Resource Education subprogram), and 9514 (Freshwater Sport Fish Restoration subprogram).
- Carryover – The amount of funds carried over from the prior Federal Fiscal Year. The amount to be carried over is determined based on the amount that remains unobligated at the end of the previous Federal Fiscal Year and age of the funds. See the FWS Year End Carryover Report to project current year unobligated funds eligible for carryover or reversion for the current Federal Fiscal Year. The carryover amount remains static on the FASR for the Federal Fiscal Year even though carryover funds may be eligible for transfer between programs.
- Current Year Apportionment – The total amount from the preliminary and final apportionments by grant program/subprogram for the current Federal Fiscal Year. The apportionments are initially entered in the grant program or “parent” account until transferred to subprograms or “child” accounts based on State request/need and to meet the requirements of the Acts. (e.g. an allowed transfer from Freshwater Aquatic Education (9511) to Freshwater Sport Fish Restoration (9514)). The sum of the amounts in the grant program/subprograms should equal the approved apportionment.
- Total Funds Available – The sum of Carryover, Current Year Apportionment, and Transfers of prior Federal fiscal year funds (transfers of carryover funds or recovered funds are not displayed as a separate column on the FASR, obtain from Regional Office).
- Obligations – The total amount of funds set aside by the Service upon review and approval of the State’s Application for Federal Assistance (SF-424), or a subsequent obligation of Federal funds for an award previously approved as subject to availability. See the Subsidiary Ledger Detail Report which provides a listing of approved grants and modifications. Applications for Federal Assistance (SF-424) in progress at the Regional office are not included in this report. Contact your Regional WSFR Financial Specialist for assistance.
- De-obligations – The total amount of funds de-obligated from 1) grant fund reductions requested in a SF-424 Revision; 2) unused grant funds upon grant closure; or 3) correction of an error (over-obligation). Grant closure happens after the Service has reviewed the State’s Final Federal Financial Report (FFR or SF-425) and reconciles the report with FBMS and ASAP. Reductions, closeouts or corrections in progress at the Regional office are not included in this report. See the Subsidiary Ledger Detail Report which provides a listing of grant de-obligations. Contact your Regional WSFR Financial Specialist for assistance.
- Recoveries – The total amount of funds recovered from de-obligations that have passed through the State’s applicable grant program safety margin (for grant programs 5220, 5620, 5720, 9510, and 9520) and is returned to the State’s grant program funds balance for subsequent obligation on future grants.
- Unobligated - The total unobligated balance of grant funds which is the Total Funds Available, less Obligations, plus Recoveries. Unobligated amounts remaining at Federal Fiscal Year end may be carried over to the subsequent Federal Fiscal Year depending on the age of the funds.
- Reverted – The total amount of funds resulting from de-obligations that did not pass through the State's applicable safety margin (for grant programs 5220, 5620, 5720, 9510, and 9520) and are returned to the Service for use as directed in the WR or SFR Acts, or SWG program
- What grant/financial data is included or excluded from the FASR?
The FASR includes financial data from the Department of Interior's Federal financial system, the Financial and Business Management System (FBMS) for the current Federal Fiscal Year. The Federal Fiscal Year is from October 1st through September 30th. The financial data changes as transactions are entered into FBMS on a daily basis. The report contains the financial transactions as of the report refreshed date. - Apportionments, transfers, grants and modifications entered into FBMS as of the report date are included in the report.
- Apportionments are typically entered in FBMS when the preliminary apportionment or final apportionment letter is sent to the States. Transfers between grant programs are performed by the Regional Offices after apportionment of funds or as requested by the State. Transfers requested must meet Pittman-Robertson Wildlife Restoration or Dingell-Johnson Sport Fish Restoration Act requirements, or SWG program rules.
- Obligation of funds occurs after grant applications and/or modifications are reviewed, approved by the Regional WSFR Chief and processed in FBMS.
- De-obligation of funds occurs after grant applications and/or modifications are reviewed, approved by the Regional WSFR Chief and processed in FBMS, or after a Final Federal Financial Report (SF-425) is reviewed, approved and a de-obligation of the remaining funds is processed in FBMS.
- Check with your Regional WSFR Financial Specialist to determine pending grant obligation or de-obligation actions.
- How frequently is the FASR updated?
The FASR data is refreshed on approximately the 15th of each month. The report is uploaded to TRACS within the next three business days. - What if I need a FASR before the 15th of the month?
If there is an urgent or special need to obtain an updated FASR between the mid-month posting dates, contact your Regional WSFR Financial Specialist for assistance. - How long are the monthly FASR reports available in TRACS?
All FASRs beginning with August 15, 2014 will remain available in TRACS indefinitely.
