The Sport Fishing and Boating Safety Act authorizes this competitive grant program. Funds come from the Sport Fish Restoration Account of the Aquatic Resources Trust Fund. The funds result from a Federal excise tax on fishing equipment and motorboat fuels.
All funds are awarded by the U.S. Fish and Wildlife Service and administered by the Indiana Department of Environmental Management. States are encouraged to partner with local units of government and private facilities by sub-granting to them. Federal funds can be used to reimburse up to 75% of the approved project costs. The remaining "matching" funds must come from local sources. Additional ranking points are awarded to projects that provide for a higher percentage of matching funds. Since most costs incurred on a project prior to Federal approval are not eligible for reimbursement, it is imperative that construction does not commence prior to written approval. Certain pre-agreement costs such as design and archeological surveys may be eligible for reimbursement if a project is selected for funding.