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$45 million 1987 apportionment actual collections adjustments allocated between freshwater American Samoa amounts Boat Safety Account boating access boating safety officials boating safety programs briefing report Coast Guard officials Coast Guard oversight Committee on Merchant estimating and accounting federal funds final apportionment fiscal Fish and Wildlife Fish Restoration Account fish restoration funds fishery development activities fishfinders fishing equipment items freshwater and saltwater freshwater projects fuel excise taxes fund was established Guam import duty receipts import duty revenues items taxed Marine and Fisheries Merchant Marine monthly revenues motorboat fuel excise Motorboat Fuel Taxes Nebraska percent public access sites questionnaire recreational boating safety Resources Trust Fund Restoration Account funds Restoration Account revenues Restoration and Boat Safety Account funds saltwater projects share of apportionments South Dakota Sport Fish Restoration sport fishing equipment tax and import tax revenues Total transferred U.S. Coast Guard U.S. Customs Service Wallop-Breaux Trust Fund Wildlife Service yachts