The Subsidiary Ledger Detail Report provides a list of obligations, de-obligations, recoveries and reversions by grant program for the current federal fiscal year. The report is available for download as an Excel spreadsheet.

1. What is the purpose of the Subsidiary Ledger Detail Report?
   This purpose of the Subsidiary Ledger Detail Report is to display all obligations and de-obligations by posting date by award number during a current Federal Fiscal Year for the six main grant programs under the Pittman-Robertson Wildlife Restoration, Dingell-Johnson Sport Fish Restoration, and State Wildlife Grant programs.  In addition, the report displays whether each grant de-obligation recovered (i.e. passed through the grant program’s safety margin) or reverted (State loses the funds).
   
   
2. How can I use the Subsidiary Ledger Detail Report?
   The Subsidiary Ledger Detail Report is useful in determining grants and modifications approved.  The State can use the report to track and verify obligations and de-obligations by award number and to determine whether de-obligations recovered or reverted.  The State can compare the report to its State reports/spreadsheets to reconcile transactions and balances and identify any discrepancies.  The State can also compare the report to U.S. Treasury Automated Standard Applications for Payments (ASAP) reports by line number for cross-checking purposes.
   
   
3. What information is contained in the Subsidiary Ledger Detail Report?
   Service financial transaction data of obligations and de-obligations by posting date identified by award number and grant program.  De-obligations are further identified as recoveries or reversions in the report.
   
   
4. How is the Subsidiary Ledger Detail Report organized?
   The report contains worksheet tabs for six grant programs consisting of:
   
   • 5220  Section 4 Section 4 Hunter Education/Wildlife Restoration
   • 5230  Section 10 Hunter Education/Wildlife Restoration
   • 5620  State Wildlife Grants (Federal Funding Source:  Federal Fiscal Year 2008 and beyond appropriations)
   • 5720  State Wildlife Grants (Federal Funding Source:  Federal Fiscal Years 2002- 2007 appropriations)
   • 9510  Sport Fish Restoration
   • 9520  Boating Access

   The above grant program accounts are also commonly referred to as “parent” grant program accounts by WSFR Financial Specialists in relationship to safety margin accounting.  Note each “parent” account has a zero “0” as the last digit.  Each worksheet displays obligations and de-obligations for grant awards by posting date under these programs.

   Obligations and de-obligations will be reflected in the worksheets at the grant subprogram (e.g. 9511 Freshwater Aquatic Education or 9514 Freshwater Sport Fish Restoration) level.  In communications, WSFR Financial Specialists commonly refer to “subprogram” accounts as “child” accounts in explaining safety margin accounting.  For example, subprograms 9511 and 9514 roll-up into grant program 9510 (Sport Fish Restoration) parent account.

   
   
   
5. What do the various column headings in the Subsidiary Ledger Detail Report mean?
• Posting Date - The date the obligation or de-obligation was posted in the Service’s financial system (FBMS system).
• Award Number - This is the 10-digit alphanumeric number assigned to a grant by the Service’s Financial Business Management System (FBMS) PRISM (grants management module) system when a grant is setup.  The award number is provided to the State in the award letter.
• Line Number - When a grant award is obligated, the amount obligated will be assigned a line number in the system.  These are the same line numbers that States correspondingly draw-down funds from U.S. Treasury ASAP system.  Line numbers for de-obligations correspond to the original line numbers for obligations.  If multiple obligations have been made to a grant award during a current Federal Fiscal Year, the report will display multiple line numbers.
• Recoveries - The amount recovered from a de-obligation that has 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.
• Obligations - The 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. 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 - This can represent 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.  Contact your Regional WSFR Financial Specialist for assistance.
• Reversions - The total amount of funds resulting from de-obligations that did not pass through the State's applicable safety margin by award and line number (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.
  
  
6. What grant/financial data is included or excluded from the Subsidiary Ledger Detail Report?
   The Subsidiary Ledger Detail Report 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.
   
   
7. How frequently is the Subsidiary Ledger Detail Report updated?
   The Subsidiary Ledger Detail Report data is refreshed on approximately the 1st of each month.  The report is uploaded to TRACS within the next three business days.
   
   
8. What if I need an Subsidiary Ledger Detail Report  before the 1st of the month?
   If there is an urgent or special need to obtain an updated Subsidiary Ledger Detail Report between the mid-month posting dates, contact your Regional WSFR Financial Specialist for assistance.
   
   
9. How long are the monthly Subsidiary Ledger Detail Reports available in TRACS?
   All Subsidiary Ledger Detail Reports beginning with August 15, 2014 will remain available in TRACS indefinitely.