Supplemental Guidance for Reporting Expenditures for the Conservation of Endangered and Threatened Species (FY 2014)
This reporting guidance provides information on how to report expenditures attributable to individual species to the extent this information is reasonably available. The Congress requested information for this report on a species-by-species basis, but to provide the most accurate account of expenditures for the conservation of species listed under the Endangered Species Act, we added a new reporting feature in FY 2012. This “multi-species” option will allow the reporting of lump sum costs for multi-species conservation activities when it is not possible to account accurately for individual species.
Each agency must enter data directly into our Web-based system and will need to designate a contact person (more than one person is permissible) to enter the data. The contact person(s) will need to obtain a username and password before entering the data. Credentials can be obtained by accessing the Environmental Conservation Online System at http://ecos.fws.gov and clicking on “Contact Us” located at the bottom of the ECOS home page. This brings you the Help Desk where you will click on “help desk web form.”
Fill in the requested information along with your affiliated agency and request access to the “Expenditures” application.
Please allow 2 working days for access approval (email confirmation will be sent). Once you receive your log-in credentials and access approval email, log in at https://ecos.fws.gov to begin entering expenditures data. Contact the Help Desk (970-266-2999) or open a help desk ticket if you experience any problems.
For the FY14 report, we have developed an optional bulk data upload feature to make entry of large amounts of data easier for users. To use this new feature, you must prepare a data spreadsheet that will correspond with the codes employed in our official species list. For instructions, please see the self running instructional video found at the top of this guidance page: Bulk Upload Functionality Demonstration Video
Please note that use of this bulk data upload feature is totally optional. Manual data entry is still available.
The following information should be used to gather the data.
- Section 18 of the Endangered Species Act of 1973 (16 U.S. 1531 et seq.) reads, in part, "...the Fish and Wildlife Service, shall submit to the Congress an
annual report covering the preceding fiscal year which shall contain--
(1) an accounting on a species-by-species basis of all reasonably identifiable Federal expenditures made primarily for the conservation of
endangered and threatened species pursuant to this Act; and
(2) an accounting on a species-by-species basis for all reasonably identifiable expenditures made primarily for the
conservation of endangered and threatened species pursuant to this Act by States receiving grants under section 6."
- Provision should not become unduly burdensome or result in diversion of funds from the operation of the program.
- The Secretary of the Interior is to make a good faith effort to develop and obtain data but is not to undertake extensive or extraordinary measures.
- Generalized dollar estimates will suffice.
- Amendment does not apply to expenditures for delisted, proposed, and candidate species.
- Amendment is not to require new species-specific time sheets for the Service or other reporting agency.
- Listing, consultation, and law enforcement are to be included to the extent they are "reasonably identifiable."
- Only salary costs that can be reasonably identified as applicable to listed species need be reported.
- For other Federal and State agencies, a good faith effort to collect information is expected.
- Submission of data from any agency is not to be a precondition to receiving any contracts or grants or establishing other arrangements with the Fish and Wildlife Service.
- Only one data set per agency should be submitted for any given fiscal year.
- Species should be identified by the same scientific name as found in the most current list of endangered and threatened species.
- Amounts should be reported in whole dollars. Amounts above $2,000 may be rounded to
- the nearest $500 or $1,000; smaller amounts may be rounded to the nearest $100. Do not report amounts lower than $100.
EXPENDITURES TO BE REPORTED
- Only species on the Federal list of Endangered and Threatened Wildlife and Plants (50 CFR Part 17) at the end of the fiscal year (October 1, 2013 to September 30, 2014) are to be reported. Expenditures made prior to the actual listing date of a species, but still within the same year, may be reported (e.g., costs of public meetings, notices, surveys, initial recovery efforts). Funds expended for unlisted, separate populations of listed vertebrates cannot be included in the report (e.g., Atlantic coast least terns, Alaska gray wolves). Expenditures for State-listed species are not reportable unless they are also federally listed. Amounts for foreign species on the list (e.g., grants or contracts carried out in another country) are reportable in the same manner as domestic species, but again, to the extent they are reasonably identifiable.
- Only reasonably identifiable expenditures for listed species will be compiled for this report. Extraordinary accounting to track funds expended on listed species is not expected. Funds reported should be those actually expended, not obligated.
- Examples of reportable expenditures include status surveys, habitat management, habitat acquisition, research, propagation (including surrogate species), recovery plan development or implementation, and mitigation. Projects must primarily benefit listed species and not other conservation goals, although if a readily identifiable portion of the expenditure is for the benefit of listed species (either individually or collectively), that portion of the expenditure may be reported.
- All habitat (land or water) acquisition costs are to be reported separately from all other identifiable expenditures. Such acquisitions must be primarily for the purpose of conserving federally listed species. As with other projects, those portions of habitat acquisition costs that are specifically for a listed species may be prorated out of the total acquisition costs when the other habitat is being acquired for other purposes (e.g., 25 acres of a 250-acre purchase will be set aside).
- Expenditures in a single project devoted to a number of listed species should be prorated by species, if possible. When it is not possible to determine individual listed species costs in a multi-species project by prorating, those costs should be entered, in total, in the multi-species category option. The comment box, which is part of this feature, should be used to include information about the project.
- General surveys or projects that cover a large number of species, some of which may not be listed, are reportable only to extent that the agency can reasonably identify the portion of costs that benefit listed species.
- Expenditures associated with consultations pursuant to section 7 of the Act should be reported as for the benefit of a specific species to the extent they are readily identifiable to that particular species. Thus, a formal consultation dealing with a single species, or up to several species where the relative costs are easily divisible, should be reported under that or those species. Consultation costs not readily attributable to individual species can be reported in the multi-species category.
- Monitoring and survey costs should be reported when: (1) the cost of the monitoring or survey was incurred during the period the species was under a proposed listing and the species was actually listed in the same fiscal year that the monitoring and surveys were conducted; (2) the monitoring or survey covered both candidates and listed species, and the costs can be prorated to include only the listed species; or (3) the cost was readily identifiable to individual species. Costs meeting the criteria in (1) and (2), but not readily identifiable to individual species can be reported in the multi-species category.
- Salary and benefits of an employee working full-time on a single species or whose time is devoted to particular species that can be readily identified should be reported for those species. Travel costs should be treated similarly. Staff costs for work on multi-species activities that cannot be identified to particular species can be reported in the multi-species category.
- Any State or Federal project that incurs increased costs related directly to mitigation or other conservation efforts on behalf of federally listed species should report that added cost, by species, if readily identifiable, or may report such costs in the multi-species category.
- All State agencies (e.g., fish and wildlife, parks, heritage programs, forests, highways) should report their expenditures, but only a single, collective report from each State should be submitted. Expenditures should include conservation costs for fish, wildlife, and plants. For ESA section 6 grants or other Federal grants, States should report only the State cost-share portion of each grant. States should not include other sources of non-Federal cost share, e.g., third-party contributions, unless those contributions are donated to the State as a general donation.
- For reimbursable funds, the paying or disbursing agency should report the expenditure.
- Litigation costs should not be reported.
Bulk Upload Functionality Presentation
A short power point presentation was put together to explain the capability and restrictions of using the bulk upload tool. A PDF copy of the presentation can be found by clicking here: Expenditures Upload Demonstration.pdf
Bulk Upload Functionality Demonstration Video
Access the video by clicking here: ExpendituresUploadDemo.asf