The Endangered Species Act (ESA) was enacted in 1973. The ESA protects fish and wildlife, and their habitats, that are listed as threatened or endangered species. The Act prohibits the import, export, or taking of these species. The Act also provides for adding species to and removing them from the list of threatened and endangered species. Additionally, the Act prepares and implements plans for the recovery of threatened and endangered species. The Act also provides for interagency cooperation to avoid take of listed species. The Act authorizes financial assistance to States for the conservation of threatened and endangered species. Under the ESA, whistleblowers who report violations may be eligible for rewards and protections. The potential reward is based on the penalties, fines, and forfeitures collected from the wrongdoer.