I would say R is definitely procedural; Functional programming is much more than making use of functions, e.g., using some coarse modularity; indeed f.p. is committed to extreme modularity which is one of its primary strengths; look up the classic paper "Why functional programming matters" by John Hughes to find out more.
SAS seems more special purpose to me being designed to organize data into tables and do statistical reports on same. It seems to have no particular relationship to functional programming; I am still investigating its procedural capabilities (or lack thereof)
