Forest Service: Distribution of Timber Sales Receipts Fiscal Years
1992-94 (Fact Sheet, 09/08/95, GAO/RCED-95-237FS).

Pursuant to a congressional request, GAO provided information on the
distribution of timber sales receipts to Forest Service and other
accounts, focusing on: (1) fiscal years 1992 through 1994 timber sales
receipts and the amounts of these receipts the Forest Service
distributed for specific purposes; and (2) the receipts deposited in the
Treasury's General Fund as compared to the Forest Service's outlays for
the preparation and administration of timber sales for that period.

GAO found that: (1) timber sales receipts for fiscal years 1992 through
1994 totalled nearly $3 billion; (2) the Forest Service distributed
about 90 percent of those receipts to various Forest Service accounts
for specific purposes; (3) specific distribution percentages for the
Roads and Trails Fund and payments to states are mandated by law; (4)
other accounts include those for reforestation, timber salvage, brush
removal and erosion control, purchaser-built road credits, and interest
and penalties; (5) although at the national level more monies were
collected than distributed, some regions and forests distributed more
monies than they collected; (6) the Forest Service deposited about
$302.7 million in the Treasury's General Fund, which was about 10
percent of total timber sales receipts collected over the 3-year period;
(7) timber sale preparation and administration costs totalled about $1.3
billion; and (8) there is no requirement that timber sales receipts
cover the total amount of distributions and timber sale preparation and
administrative costs.

--------------------------- Indexing Terms -----------------------------

 REPORTNUM:  RCED-95-237FS
     TITLE:  Forest Service: Distribution of Timber Sales Receipts 
             Fiscal Years 1992-94
      DATE:  09/08/95
   SUBJECT:  Timber sales
             National forests
             Road construction
             Administrative costs
             Treasury accounts
             Special fund accounts
             Land reclamation
             Government collections
             Forestry legislation
IDENTIFIER:  Forest Service Timber Sales Program
             National Forest Fund
             Knutson-Vandenberg Trust Fund
             Salvage Sale Fund
             Roads and Trails Fund
             California
             Oregon
             Washington
             Forest Service Purchaser-Elect Roads Account
             Cooperative Funds Act of 1914
             Expenditures from Receipts Act of 1913
             
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Cover
================================================================ COVER


Fact Sheet for the Ranking Minority Member, Subcommittee on Interior
and Related Agencies, Committee on Appropriations, House of
Representatives

September 1995

FOREST SERVICE - DISTRIBUTION OF
TIMBER SALES RECEIPTS FISCAL YEARS
1992-94

GAO/RCED-95-237FS

Distribution of Timber Sales Receipts

(140526)


Abbreviations
=============================================================== ABBREV


Letter
=============================================================== LETTER


B-262086

September 8, 1995

The Honorable Sidney R.  Yates
Ranking Minority Member
Subcommittee on Interior
 and Related Agencies
Committee on Appropriations
House of Representatives

Dear Mr.  Yates: 

Over the years, the Forest Service's annual reports to the Congress
have indicated that receipts from the timber sales program exceed the
expenses of preparing and administering the sales.\1 However, these
reports do not show the extent to which timber sales receipts are
distributed to various Forest Service funds or accounts established
for specific purposes, such as reforesting the land and making
payments to the states in which the forests are located. 
Additionally, these reports do not reflect how much of the Forest
Service's timber sales receipts flow into the Department of the
Treasury's General Fund at each fiscal year's end.  To help the
Subcommittee's understanding of this matter, you asked us to provide
information on (1) the timber sales program's receipts for fiscal
years 1992-94 and the amount of these receipts the Forest Service
distributed for specific purposes and (2) the receipts deposited in
the General Fund of the Treasury compared with the Forest Service's
outlays for the preparation and administration of timber sales for
that same period. 

In summary, during fiscal years 1992-94, the Forest Service collected
nearly $3 billion in timber sales receipts and distributed about $2.7
billion, or 90 percent, to various Forest Service funds or accounts
for specific purposes.  The Forest Service deposited the remaining
receipts--about $300 million--in the General Fund of the Treasury. 
Outlays for preparing and administering timber sales totaled about
$1.3 billion for the same period.  Table 1 summarizes this
information on a fiscal year basis. 



                                Table 1
                
                   Timber Sales Receipts and Outlays,
                          Fiscal Years 1992-94

                         (Dollars in millions)


                                                              Compared
                                                                    to
                                            Amount             amounts
                                          deposite            deposite
                                  Amount  d in the            d in the
                                distribu   General             General
                                 ted for   Fund of             Fund of
                                specific       the                 the
Fiscal year              Total  purposes  Treasury     Total  Treasury
--------------------  --------  --------  --------  --------  --------
1992                  $1,093.1    $949.8    $143.3    $482.9  ($339.6)
1993                     990.9     912.8      78.1     455.3   (377.2)
1994                     911.0     829.7      81.3     359.9   (278.6)
Total                 $2,995.0  $2,692.3    $302.7  $1,298.1  ($995.4)
----------------------------------------------------------------------

--------------------
\1 For example, one such report is the Timber Sale Program Annual
Report. 


   MOST TIMBER SALES RECEIPTS
   DISTRIBUTED FOR SPECIFIC
   PURPOSES
------------------------------------------------------------ Letter :1

During fiscal years 1992-94, timber purchasers harvested about 18
billion board feet of timber from the national forests, from which
the Forest Service collected about $3 billion.  The Forest Service
distributed about $2.7 billion to various Forest Service funds or
accounts established for specific purposes.  While these funds or
accounts are provided for by law, two have specific percentage
distributions mandated by law--the Roads and Trails Fund and the
payments to states.  Figure 1 illustrates this distribution process,
and section 2 further explains the receipt distribution process and
the various funds and accounts. 

   Figure 1:  Distribution of
   Timber Sales Receipts, Fiscal
   Years 1992-94

   (See figure in printed
   edition.)

As shown in figure 1, the distribution of timber sales receipts is
essentially a two-step process.  The first step distributes receipts
into six funds or accounts.  The second step involves further
distributions from one of these funds--the National Forest Fund.\2
The largest distribution from this fund involves the payment to
states. 

By law, states are entitled to 25 percent of the receipts from timber
sales located within their boundaries.\3 In addition, California,
Oregon, and Washington receive a specially legislated payment to
compensate them for timber receipts lost on 18 national forests as a
result of listing the northern spotted owl as a threatened species. 
This "spotted owl" payment resulted in about $173 million in
additional payments to these states for fiscal years 1992-94, and of
this amount about $74 million was attributable to fiscal year 1994
timber sales receipts.  For 6 of the 18 affected forests, payments to
states exceeded their timber sales receipts in fiscal year 1994. 

Overall, for fiscal years 1992-94, the Forest Service collected more
timber sales receipts than it distributed.  In some instances,
however, the amount of money distributed by Forest Service regions
and some of their 118 administrative units was more than the receipts
collected at these levels.\4 For example, during fiscal year 1994,
two regions and 51 forests distributed more receipts than they
collected, and the same units also could not cover their respective
payments to the states from the moneys they contributed to the
National Forest Fund.  In those instances where shortfalls exist,
adjustments are made at the national level to cover them. 

Section 3 contains additional information on the distribution of
receipts at the regional level, and section 4 contains similar
information at the forest level. 


--------------------
\2 Any timber sales receipts not distributed to the
Knutson-Vandenberg Fund, the Salvage Sale Fund, associated charges
account, purchaser road credit account or interest and penalties pass
into the National Forest Fund.  Among other things, this fund serves
as a holding point for further distributing timber-related receipts
to several other accounts for specific purposes.  At the end of the
fiscal year, any amount not distributed for specific purposes is
transferred to the General Fund of the Treasury. 

\3 For the purpose of calculating the 25-percent payment to the
states, the Forest Service uses the amounts in the National Forest
Fund, purchaser road credit account, the Salvage Sale Fund, and the
Knutson-Vandenberg Fund.  Interest and penalties and associated
charges are not included in this calculation. 

\4 For financial reporting purposes, the Forest Service groups its
155 national forests into 118 administrative units because many
forests are too small to have their own management structure.  For
ease of presentation, we will refer to these units as "forests."


   DEPOSITS TO THE GENERAL FUND OF
   THE TREASURY COMPARED WITH
   OUTLAYS FOR SALES PREPARATION
   AND ADMINISTRATION
------------------------------------------------------------ Letter :2

Over the 3-year period, the Forest Service deposited about $297.7
million from the National Forest Fund in addition to $5 million
generated in interest and penalties\5 in the General Fund of the
Treasury.  The $302.7 million total represented about 10 percent of
the total timber sales receipts. 

There is no requirement that revenues cover the distributions for
specific purposes and the costs to prepare and administer timber
sales.  During fiscal years 1992-94, the Forest Service's outlays for
timber sales preparation and administration were about $1.3 billion. 
These outlays were about $995 million more than the $302.7 million
that the Forest Service deposited in the General Fund of the Treasury
during this same period. 

Section 3 contains additional information on the outlays at the
regional level, and section 4 contains similar information at the
forest level. 


--------------------
\5 This category includes such items as interest on late payments and
fines assessed for cutting the wrong trees.  According to Forest
Service officials, they classify interest and penalties as
miscellaneous receipts.  These receipts are not distributed to the
National Forest Fund but instead are directly deposited in the
General Fund of the Treasury. 


   AGENCY COMMENTS
------------------------------------------------------------ Letter :3

We provided a draft of this report to the Forest Service for review
and comment.  We met with Forest Service officials, including the
Associate Deputy Chief for Administration; the Director, Timber
Management; and the Assistant Director, Fiscal and Accounting
Services.  These officials said that the report accurately presented
the distribution of timber sales receipts and the flow of moneys to
the General Fund of the Treasury. 


   SCOPE AND METHODOLOGY
------------------------------------------------------------ Letter :4

We conducted our review by analyzing the Forest Service's timber
sales receipts and preparation and administration outlays for fiscal
years 1992-94.  Section 1 explains our methodology in detail.  We
conducted our work from October 1994 through July 1995 in accordance
with generally accepted government auditing standards. 


---------------------------------------------------------- Letter :4.1

We are sending copies of this report to the Secretary of Agriculture,
the Chief of the Forest Service, appropriate congressional
committees, and other interested parties.  We will also make copies
available to others on request. 

This work was performed under the direction of James K.  Meissner,
Associate Director for Timber, who may be reached at (206) 287-4810
if you or your staff have any questions.  Major contributors to this
report are listed in appendix I. 

Sincerely yours,

James Duffus III
Director, Natural Resources
 Management Issues


OBJECTIVES, SCOPE, AND METHODOLOGY
============================================================ Chapter 1

The Ranking Minority Member, Subcommittee on Interior and Related
Agencies, House Committee on Appropriations, asked us to provide
information on

  the receipts collected for the timber sales program in fiscal years
     1992-94 and the amount of these receipts the Forest Service
     distributed for specific purposes and

  the receipts deposited in the General Fund of the Treasury compared
     with the Forest Service's outlays for the preparation and
     administration of timber sales for that same period. 


   GENERAL METHODOLOGY
---------------------------------------------------------- Chapter 1:1

To develop our information, we analyzed the Forest Service's timber
sales accounting data on a cash basis, which recognizes receipts when
collected and outlays when paid. 

We presented our information at the national, regional, and forest
levels.  At each level, we obtained the outlays for timber sales
preparation and administration associated with that level.  At the
forest level, for financial reporting purposes, the Forest Service
groups its 155 national forests into 118 administrative units because
many forests are too small to have their own management structure. 
We used these 118 units for our reporting to be consistent and
comparable with the Forest Service's reports.  Sections 3 and 4
include the details regarding the receipts and outlays on regional
and forest levels, respectively.  National figures were presented in
table 1. 

As requested, we provided 3 years worth of data (fiscal years
1992-94), which would minimize the effects of year-to-year anomalies
at the forest level.  In any 1 year, many factors may affect the size
of an individual forest's timber program.  For example, if a large
fire occurred within a forest, salvage sale amounts in a subsequent
year might be unusually high.  Such sales might skew receipt totals
for that year.  For the same reasons, however, care should be taken
in interpreting year-to-year differences. 

In conducting our analysis, we did not independently verify or test
the reliability of the receipt and outlay data provided by the Forest
Service.  However, the Forest Service's financial statement audit
reports for fiscal years 1992-94 revealed significant internal
control weaknesses in various accounting subsystems that resulted in
unreliable accounting data, including timber-related data. 


      TIMBER SALES RECEIPTS
-------------------------------------------------------- Chapter 1:1.1

To determine timber sales receipts, we used the Forest Service's
Statement ASR-08, Gross Receipts by Class and County Based on
National Forest Acreage.  This fiscal-year statement, which is part
of the cash-based records that the Forest Service uses to make the
25-percent payment to the states, shows receipts collected for each
forest resource (such as timber, grazing, or recreation) on a forest
and county levels.  Because our work focused on the timber resource,
we selected only timber receipts from this statement.  The Forest
Service also includes associated charges and interest and penalties
as timber receipts.  We obtained these receipt totals from the Forest
Service's Statement TPIR-01, Source and Application of Funds
Worksheet. 

From the total receipts, we subtracted the receipts distributed for
specific purposes, including the amounts to the purchaser road
credits account, the Knutson-Vandenberg Fund, the Salvage Sale Fund,
and the associated charges account.  (See sec.  2 for a discussion of
these funds and credits.) We also subtracted one legislatively
directed amount that, while not spent on the timber program itself,
is a direct result of the timber program.  By law, states are
entitled to 25 percent of the gross receipts generated on national
forests located within their boundaries.  We included the amount of
payments to the states but limited it to that amount calculated only
for timber-related receipts. 

In addition, at the national level, we included receipts distributed
to two additional designated purposes--the Roads and Trails Fund and
the recovery of the Forest Service's road-building costs
(purchaser-elect roads).  The remaining receipts represent the amount
of receipts to be deposited in the General Fund of the Treasury. 
Because these two distributions are made at the national level only,
they are not reflected in the regional and forest breakdowns shown in
sections 3 and 4.  Because these distributions are not considered in
the regional and forest data, our estimates of receipts remaining
after distribution for specific purposes may be conservative. 

To illustrate how receipts flow through the system, we developed a
flowchart.  (See sec.  2.) We discussed this flowchart and our
methodology for calculating the resulting flow of receipts with
Forest Service officials who were knowledgeable about the transfer
process; they agreed with our methodology. 


      TIMBER SALES PREPARATION AND
      ADMINISTRATION OUTLAYS
-------------------------------------------------------- Chapter 1:1.2

We obtained information on the Forest Service's timber-related
outlays from its Statement TPIR-01, Source and Application of Funds
Worksheet.  We included only those outlay categories directly related
to timber sales.  For example, we included the outlays for preparing
environmental documents associated with timber contracts,
administering the actual timber sales, and handling appeals.  More
specifically, the outlay categories selected include the following: 

  Harvest administration. 

  General administration--sales. 

  Sale preparation. 

  Analysis documentation. 

  Appeals/litigation--sales. 

  Other resource support. 

  Timber planning. 

  Transportation planning. 

  Silvicultural examinations. 

We excluded outlays related to long-term investment in the timber
program.  For example, genetic tree improvement (improving the
quality of trees in the timber program) and timber stand improvement
(improving the quality of reforested areas a number of years later)
are not directly related to the outlay for preparing and
administering timber sales.  In addition, we excluded outlays
incurred by the Forest Service for such purposes as brush disposal
and cooperative road maintenance, which are recovered through charges
to timber purchasers.  Because of these exclusions, our outlay
estimates for timber sales preparation and administration may be
conservative. 

The one exception to excluding outlays covered by a receipt source
involves salvage sales outlays.  Salvage sale preparation and
administration outlays are paid for by the Salvage Sale Fund.  For
annual reporting purposes, however, the Forest Service does not
report these outlays separately.  To be consistent with Forest
Service's annual reports, we have not excluded salvage sale
preparation and administration outlays from the outlays of timber
sales preparation and administration.  The Forest Service provided us
with data showing that for fiscal years 1992-94, total timber sales
preparation and administration outlays included about $530 million
for salvage sales. 


DISTRIBUTION OF TIMBER SALES
RECEIPTS
============================================================ Chapter 2

This section explains the flow of timber sales receipts from the
award of a timber sales contract to the deposit of receipts in the
General Fund of the Treasury.  The process involves distributing a
substantial portion of the receipts into a number of funds and
accounts that the Forest Service uses to finance various activities. 


   OVERVIEW OF THE RECEIPT
   DISTRIBUTION PROCESS
---------------------------------------------------------- Chapter 2:1

The receipt distribution process starts when a timber contract is
awarded and the timber purchaser makes certain required contractual
deposits.  These deposits can include down payments on the timber as
well as specific amounts for such purposes as ensuring that debris is
removed after the timber harvest is completed.  During the course of
the harvest, the purchaser makes additional payments in accordance
with schedules established in the contract. 

Distributing timber sales receipts is a two-step process.  (See fig. 
2.1.) The first step distributes timber receipts into six funds or
accounts, while the second step applies to only one of these
funds--the National Forest Fund.  Receipts in the National Forest
Fund are further distributed among several additional funds.  Any
balance that remains in the National Forest Fund at the end of the
fiscal year is deposited in the Treasury's General Fund. 

   Figure 2.1:  Distribution
   Process for Timber Sales
   Receipts

   (See figure in printed
   edition.)


   RECEIPT DISTRIBUTION PROCESS: 
   FIRST STEP
---------------------------------------------------------- Chapter 2:2

The six funds or accounts into which timber receipts are initially
distributed, together with the amounts for fiscal years 1992-94, are
shown in table 2.1. 



                               Table 2.1
                
                 Distribution of Timber Sales Receipts,
                          Fiscal Years 1992-94

                         (Dollars in millions)

Fund or account                           1992    1993    1994   Total
--------------------------------------  ------  ------  ------  ------
Knutson-Vandenberg Fund (reforestation  $246.7  $275.0  $214.7  $736.4
 and related purposes)
Salvage Sale Fund (salvage sale          193.9   189.8   171.6   555.3
 preparation and administration)
Purchaser road credits (payments made     88.9    64.7    68.3   221.9
 in the form of road-building rather
 than cash)
Associated charges (e.g., brush           56.7    43.5    34.7   134.9
 disposal and erosion control)
Interest and penalties assessed            2.3     1.9     0.8     5.0
National Forest Fund                     504.6   416.0   420.9  1,341.
                                                                     5
Total                                   $1,093  $990.9  $911.0  $2,995
                                            .1                      .0
----------------------------------------------------------------------
Below is a detailed description of each fund or account. 


      KNUTSON-VANDENBERG FUND
-------------------------------------------------------- Chapter 2:2.1

The Knutson-Vandenberg Act of 1930 (16 U.S.C.  576b), as amended,
authorizes the use of timber sales receipts to reforest harvested
areas and to improve and protect the land's future productivity.  The
Forest Service maintains the Knutson-Vandenberg Trust Fund for this
purpose.  For each timber sale, the Forest Service prepares a sale
area improvement plan determining how much money should be set aside
to meet the act's requirements and how this money should be spent. 
The percentage of the timber sales price to be set aside varies with
each sale according to the kinds of activities that must be
performed.  The Knutson-Vandenberg Trust Fund received about 25
percent of the timber receipts in fiscal years 1992-94. 


      SALVAGE SALE FUND
-------------------------------------------------------- Chapter 2:2.2

"Salvage" timber refers to timber that is being made available for
harvest because it is insect-infested, dead, damaged, or downed by
wind or other natural means.  The National Forest Management Act of
1976 (16 U.S.C.  472a(h)) established the Salvage Sale Fund as a
permanent appropriation for salvage sale receipts.  The Forest
Service replenishes this fund through salvage sale receipts.  These
receipts are then used to prepare and administer future salvage
sales.  The fund may also be used to pay for the design, engineering,
and supervision of construction of roads associated with such sales. 

Individual salvage sale timber contracts designate the amount to be
collected and transferred to the Salvage Sale Fund to cover
preparation and administration outlays.  The Salvage Sale Fund
received about 18 percent of total timber receipts in fiscal years
1992-94. 


      PURCHASER ROAD CREDITS
-------------------------------------------------------- Chapter 2:2.3

Purchaser road credit receipts differ from the others in that they
represent a noncash payment for timber.  In this case, the payment is
in the form of roads and is referred to as purchaser road credits. 
With many timber sales, timber harvesters reduce the amount they pay
in cash for timber by agreeing to build roads that provide access to
the timber sales area.  The use of purchaser road credits was
established in the National Forest Roads and Trails Act of 1964 (16
U.S.C.  532 et seq.).  Timber contracts stipulate which roads are to
be built and their estimated cost.  When timber purchasers build
these roads, they receive credits equal to the estimated cost of the
road stipulated in the contract.  Purchasers may then use these
credits, instead of cash, to pay for timber.  These road credits, in
turn, reduce the amount of cash entering the distribution system. 
For fiscal years 1992-94, purchaser road credits represented about 7
percent of total timber receipts. 


      ASSOCIATED CHARGES
-------------------------------------------------------- Chapter 2:2.4

The Forest Service collects various charges for certain other
activities related to timber sales, such as piling and burning debris
remaining after a timber harvest, maintaining and repairing existing
Forest Service roads used during the timber harvest, and controlling
against erosion in newly harvested areas.  Each timber sales contract
specifies the amounts to be collected for these purposes.  The Forest
Service's authority to collect these charges are contained in a
number of laws, including the Cooperative Funds Act of 1914 and also
in other provisions including 16 U.S.C.  471h, 498, 572, 535, and
537.  Associated charges accounted for about 4.5 percent of the
timber receipts in fiscal years 1992-94. 


      NATIONAL FOREST FUND
-------------------------------------------------------- Chapter 2:2.5

Any timber sales receipts not designated for distribution into one of
the previously described funds or accounts passes into the National
Forest Fund.  Among other things, this fund serves as a holding point
for distributing timber-related receipts to several other accounts
for specific purposes, each of which is described below.  At the end
of the fiscal year, any amount not distributed is deposited in the
General Fund of the Treasury.  This fund accounted for about 45
percent of the timber receipts for fiscal years 1992-94. 


      INTEREST AND PENALTIES
-------------------------------------------------------- Chapter 2:2.6

This includes such items as interest on late payments and fines
assessed for cutting the wrong trees.  According to Forest Service
officials, they classify interest and penalties as miscellaneous
receipts.  These receipts are not distributed to the National Forest
Fund but instead are directly deposited in the General Fund of the
Treasury.  Interest and penalty receipts are quite small, accounting
for just 0.2 percent of the receipts for fiscal years 1992-94. 


   RECEIPT DISTRIBUTION PROCESS: 
   SECOND STEP
---------------------------------------------------------- Chapter 2:3

Receipts deposited in the National Forest Fund are distributed to
states, the Roads and Trails Fund, and Purchaser-Elect Roads; the
remainder is deposited in the General Fund of the Treasury.  During
fiscal years 1992-94, about 66 percent of the timber receipts within
the National Forest Fund were distributed as payments to states. 
Deposits to the General Fund of the Treasury were the next highest,
at about 22 percent.  Table 2.2 shows these distributions for the
3-year period. 



                               Table 2.2
                
                 Distribution of Receipts From National
                   Forest Fund, Fiscal Years 1992-94

                         (Dollars in millions)

Fund or account                     1992      1993      1994     Total
------------------------------  --------  --------  --------  --------
Payments to states               $ 304.7   $ 289.6    $292.4   $ 886.7
Roads and Trails Fund               50.5      41.6      42.1     134.2
Purchaser-elect roads                8.5       8.5       5.9      22.9
General Fund of the Treasury       140.9      76.3      80.5     297.7
Total                            $ 504.6   $ 416.0   $ 420.9  $1,341.5
----------------------------------------------------------------------
Below is a more detailed description of each fund or account. 


      PAYMENTS TO STATES
-------------------------------------------------------- Chapter 2:3.1

Part of the receipts placed in the National Forest Fund is
transferred to the states.  The Twenty-Five Percent Fund Act of 1908
(16 U.S.C.  500) requires that 25 percent of a national forest's
gross receipts be transferred to the states where the forest is
located, so that the receipts can be used to benefit roads and
schools in the counties where the receipts were earned.  By law,
gross receipts are defined as the total of the annual distribution to
the Knutson-Vandenberg Fund, the Salvage Sale Fund, the National
Forest Fund, and purchaser road credits.  The payments are made
entirely from the National Forest Fund.  For the purpose of
calculating the payments to the states, the Forest Service does not
include associated charges and interest and penalties. 

For specific counties in California, Oregon, and Washington, the
listing of the northern spotted owl as a threatened species accounted
for a substantial drop in the size of timber harvests--and therefore
a substantial drop in the receipts that the counties would receive
under the 25-percent payments to states.  To reduce the fiscal impact
of the listing, the Congress included "safety net," or spotted owl
guarantee, legislation in the yearly appropriations for fiscal years
1991 and 1992.  The Omnibus Budget Reconciliation Act of 1993 (P.L. 
103-66) included a formula designed to lessen the impacts on affected
counties' timber receipts by guaranteeing a payment based on an
average of the receipts from prior years.  The payment formula varies
by year and begins decreasing by 3 percent a year after fiscal year
1994 until it expires in 2003. 


      ROADS AND TRAILS FUND
-------------------------------------------------------- Chapter 2:3.2

The Roads and Trails Fund annually receives 10 percent of all
receipts deposited in the National Forest Fund.  Authorized by the
Expenditures From Receipts Act of 1913, as amended, (16 U.S.C.  501),
the fund's purpose is to support the construction and maintenance of
roads and trails within the national forests in the states where the
receipts were collected.  Since fiscal year 1982, the amount
deposited into the Roads and Trails Fund has been transferred to the
General Fund of the Treasury to offset annual appropriations for road
and trail construction and maintenance. 


      PURCHASER-ELECT ROADS
-------------------------------------------------------- Chapter 2:3.3

Under section 14 (i) of the National Forest Management Act of 1976
(16 U.S.C.  472a(i)), certain small purchasers may elect to have the
Forest Service build the roads necessary to access the timber.  The
Forest Service refers to these as "purchaser-elect" roads.  The
Forest Service does not charge timber purchasers for building the
roads, but it does have a mechanism for ensuring that it recovers its
estimated road-building costs before the remaining timber sales
receipts are deposited in the General Fund of the Treasury.  Each
timber sales contract specifies the cost of the roads related to the
sale, and the Forest Service transfers this amount from the National
Forest Fund to its purchaser-elect account. 


      TREASURY PAYMENT
-------------------------------------------------------- Chapter 2:3.4

At the end of each fiscal year, any money remaining in the National
Forest Fund after the above payments are made is deposited in the
General Fund of the Treasury.  However, when such deposits are made,
timber-related receipts are not separated from receipts collected
from other forest resources, such as grazing, mining, or recreation. 
In total, timber-related receipts were about 50 percent of total
receipts transferred from the National Forest Fund during fiscal
years 1992-94.  Table 2.3 compares total receipts deposited in the
General Fund of the Treasury from the National Forest Fund with the
amount that we calculated as timber-related only. 



                               Table 2.3
                
                 Comparison of Timber-Related and Total
                 Receipts Deposited in the General Fund
                of the Treasury From the National Forest
                       Fund, Fiscal Years 1992-94

                         (Dollars in millions)

Receipts                            1992      1993      1994     Total
------------------------------  --------  --------  --------  --------
Total receipts                    $296.6    $116.6    $178.7    $591.9
Timber-related receipts           $140.9     $76.3     $80.5    $297.7
Timber-related receipts as a        47.5      65.4      45.0      50.3
 percentage of total receipts
----------------------------------------------------------------------

TIMBER SALES RECEIPTS AND OUTLAYS
BY REGION
============================================================ Chapter 3



                                                                      Table 3.1
                                                       
                                                         Timber Sales Receipts and Outlays by
                                                             Region, Fiscal Years 1992-94

                                                                (Dollars in millions)

                        Interest                                                                              Total               Preparation
      Fisc                     &                 Purchaser   Knutson-              Associat    Payments    receipts     Receipts            &     Net
Regi    al       Total  penaltie      National        road  Vandenber     Salvage        ed          to  distribute  undistribut  administrat  result
on\a  year  receipts\b         s   Forest Fund     credits     g Fund   Sale Fund   charges    states\c         d\d         ed\e  ion outlays     s\f
----  ----  ----------  --------  ------------  ----------  ---------  ----------  --------  ----------  ----------  -----------  -----------  ------
1--Northern Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992     $103.27      $.07        $11.18      $15.04     $26.74      $40.16    $10.08      $23.28     $115.29     ($12.02)        $59.0  ($71.0
                                                                                                                                                    )
      1993      103.37       .08         24.99       12.23      31.33       26.73      8.01       23.82      102.12         1.25         54.8  (53.6)
      1994      120.18       .06         45.36        9.65      30.72       26.72      7.67       28.11      102.87        17.31         47.0  (29.7)

2--Rocky Mountain
Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992       24.46       .04          3.60        4.94       8.78        5.53      1.57        5.71       26.53       (2.07)         18.9  (21.0)
      1993       28.82       .07          8.91        1.97       7.34        9.08      1.45        6.83       26.67         2.15         19.0  (16.9)
      1994       28.13       .03          9.05        3.03       6.31        8.50      1.21        6.72       25.77         2.36         16.9  (14.5)

3--Southwestern Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992       27.32       .06         12.31        2.59       5.60        4.93      1.83        6.36       21.31         6.01         23.1  (17.1)
      1993       23.00       .04          7.33        1.77       5.24        7.43      1.19        5.44       21.07         1.93         24.2  (22.3)
      1994       14.72   (.09)\g          4.38        0.94       2.86        5.81      0.82        3.50       13.93         0.79         16.0  (15.2)

4--Intermountain
Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992       34.88       .05         13.94        2.80       7.92        7.94      2.23        8.15       29.04         5.84         22.8  (17.0)
      1993       54.65       .07         18.39        1.96      16.55       15.99      1.69       13.22       49.41         5.24         27.4  (22.2)
      1994       52.42   (.02)\g         12.60        2.02      15.04       21.15      1.63       12.70       52.54       (0.12)         25.4  (25.5)

5--Pacific Southwest Region\c
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992      217.12      1.32        101.29        6.12      63.55       31.24     13.60       54.92      169.43        47.69         76.8  (29.1)
      1993      155.70      0.30         36.18        6.91      38.59       64.45      9.27       42.87      162.09       (6.39)         62.8  (69.2)
      1994      159.24      0.18         50.83        9.51      42.33       48.43      7.96       47.06      155.29         3.95         48.8  (44.9)

6--Pacific Northwest Region\c
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992      538.27      0.62        298.58       25.57      91.60       97.44     24.46      170.07      409.14       129.13        160.3  (31.2)
      1993      469.75      1.17        248.78       15.44     126.34       59.99     18.03      159.56      379.36        90.39        143.1  (52.7)
      1994      358.54      0.48        217.98       10.40      67.00       49.95     12.73      150.65      290.73        67.81         93.0  (25.2)

8--Southern Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992       92.54       .07         51.71        7.73      27.76        3.42      1.85       22.65       63.41        29.13         46.8  (17.7)
      1993       95.77       .07         46.82        7.76      36.11        3.10      1.91       23.45       72.33        23.44         45.7  (22.3)
      1994       95.28       .07         46.25        7.08      36.09        4.03      1.76       23.36       72.32        22.96         39.1  (16.1)

9--Eastern Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992       42.14       .08         26.27        3.60      10.32        1.09       .78       10.32       26.11        16.03         27.7  (11.7)
      1993       44.15       .05         26.42        3.84      11.01        1.88       .95       10.79       28.47        15.68         28.4  (12.7)
      1994       48.03   (.02)\g         29.13        2.72      11.74        3.70       .76       11.82       30.74        17.29         25.9   (8.6)

10--Alaska Region
-----------------------------------------------------------------------------------------------------------------------------------------------------
      1992       13.07       .04     (14.29)\h       20.48       4.44        2.12      0.28        3.19       30.51      (17.44)         30.7  (48.1)
      1993       15.77       .05      (1.83)\h       12.87       2.47        1.19      1.02        3.67       21.22      ( 5.45)         31.9  (37.4)
      1994       34.29       .13          5.25       22.91       2.57        3.28      0.15        8.50       37.41      ( 3.12)         31.3  (34.4)
-----------------------------------------------------------------------------------------------------------------------------------------------------
\a The Forest Service does not have a Region 7. 

\b Total receipts equals the total of interest & penalties, National
Forest Fund, purchaser road credits, Knutson-Vandenberg Fund, Salvage
Sale Fund, and associated charges. 

\c Payments to states is calculated on the basis of 25 percent of the
total amounts in the National Forest Fund, purchaser road credits,
Knutson-Vandenberg Fund, and the Salvage Sale Fund.  Certain forests
in Regions 5 and 6, however, receive a special payment to compensate
for lost revenues due to the listing of the northern spotted owl as a
threatened species. 

\d Total receipts distributed equals the total of the amounts in
purchaser road credits, Knutson-Vandenberg Fund, Salvage Sale Fund,
associated charges, and payments to states.  Unlike the national
totals presented elsewhere, the regional totals do not reflect
distributions made at the national level for Roads and Trails Fund
and Purchaser-Elect Roads.  These two categories totaled about $157
million for fiscal years 1992-94. 

\e Receipts undistributed equals the total receipts minus the total
receipts distributed. 

\f Net results equals receipts undistributed minus preparation and
administration outlays. 

\g Negative figures appear because charges assessed in prior years
were dismissed in a subsequent year and an adjustment became
necessary. 

\h Figure is negative because the National Forest Fund had to absorb
the downward adjustment of prior year's timber prices on the Tongass
National Forest. 

Source:  Compilation based on Forest Service records. 


TIMBER SALES RECEIPTS AND OUTLAYS
BY FOREST
============================================================ Chapter 4



                                                                      Table 4.1
                                                       
                                                         Timber Sales Receipts and Outlays By
                                                             Forest, Fiscal Years 1992-94

              Interest                                                                          Total                           Preparation
       Total       and    National   Purchaser  Knutson-              Associat  Payments     receipts   Percent      Receipts           and       Net
Fore  receip  penaltie      Forest        road  Vandenbe     Salvage        ed        to  distributed  distribu  undistribute  administrati  results\
st      ts\a       s\b      Fund\c     credits   rg Fund   Sale Fund   charges  states\d           \e     ted\f           d\g    on outlays         h
----  ------  --------  ----------  ----------  --------  ----------  --------  --------  -----------  --------  ------------  ------------  --------
Region 1
-----------------------------------------------------------------------------------------------------------------------------------------------------

Beaverhead Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  $519,5      $168    $247,240      $6,574  $159,391     $51,633   $54,533  $116,210     $388,341        75      $131,198    $1,246,974  ($1,115,
          39                                                                                                                                     776)
1993  286,85       115   (152,715)       3,605   206,800     193,976    35,071    62,917      502,369       175     (215,517)       888,015  (1,103,5
           2                                                                                                                                      32)
1994  1,054,        98      41,832      30,117   342,603     535,382   104,280   237,484    1,249,866       119     (195,554)       888,956  (1,084,5
         312                                                                                                                                      10)

Bitterroot Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  895,27       967     112,676      83,221   413,004     179,919   105,486   197,205      978,835       109      (83,562)     2,448,947  (2,532,5
           3                                                                                                                                      09)
1993  1,167,     1,314    (94,984)     136,092   585,548     450,988    88,052   269,411    1,530,091       131     (363,081)     1,762,990  (2,126,0
         010                                                                                                                                      71)
1994  334,83     1,080   (111,504)       4,296   326,304     100,650    14,009    79,937      525,196       157     (190,361)     1,167,753  (1,358,1
           5                                                                                                                                      14)

Clearwater Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  9,481,     3,436     967,426   1,651,784  2,009,96   2,886,308  1,962,51  1,878,87   10,389,439       110     (908,009)     5,591,354  (6,499,3
         430                                           6                     0         1                                                          63)
1993  8,658,    11,507     324,670     935,379  2,979,43   2,734,327  1,673,20  1,743,45   10,065,804       116   (1,407,276)     4,765,497  (6,172,7
         528                                           6                     9         3                                                          73)
1994  15,545     3,128   8,713,200     470,164  2,964,11   1,603,819  1,790,94  3,437,82   10,266,867        66     5,278,503     4,823,391   455,112
        ,370                                           6                     3         5

Custer Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  140,86      (71)      14,761       8,822   103,085       7,024     7,243    33,423      159,597       113      (18,733)       459,926  (478,659
           4                                                                                                                                        )
1993  56,139       735       5,762       3,204    15,567      21,229     9,642    11,441       61,083       109       (4,944)       382,847  (387,791
                                                                                                                                                    )
1994  163,92         0      12,515           0     2,876     142,196     6,341    39,397      190,810       116      (26,882)       325,645  (352,527
           8                                                                                                                                        )

Deerlodge Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,007,         0      79,101     155,747   302,281     423,384    46,851   240,128    1,168,391       116     (161,027)     1,765,473  (1,926,5
         364                                                                                                                                      00)
1993  646,06        30     209,438       8,496   141,129     250,920    36,049   152,496      589,090        91        56,972     1,394,243  (1,337,2
           2                                                                                                                                      71)
1994  1,714,         0     945,914      36,005   311,997     339,881    80,425   408,449    1,176,757        69       537,465     1,211,233  (673,768
         222                                                                                                                                        )

Flathead Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  6,735,     1,000   2,161,164     652,703  1,110,25   2,182,937   627,340  1,526,76    6,099,994        91       635,400     4,813,725  (4,178,3
         394                                           0                               4                                                          25)
1993  8,038,     1,113   1,836,388     269,188  1,876,71   3,363,572   691,712  1,836,46    8,037,649       100         1,036     4,571,586  (4,570,5
         685                                           2                               5                                                          50)
1994  3,265,     3,714     486,166     151,745   695,155   1,698,339   230,177   757,851    3,533,267       108     (267,971)     3,612,557  (3,880,5
         296                                                                                                                                      28)

Gallatin Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  387,17       232      15,642      34,256   150,715     127,209    59,123    81,956      453,259       117      (66,082)     1,500,718  (1,566,8
           7                                                                                                                                      00)
1993  669,20       227    (21,336)     143,169   246,597     211,948    88,599   145,095      835,408       125     (166,204)     1,228,136  (1,394,3
           4                                                                                                                                      40)
1994  1,181,       982     225,717      21,791   454,048     394,681    84,605   274,059    1,229,184       104      (47,360)       907,674  (955,034
         824                                                                                                                                        )

Helena Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,431,       764     171,493     374,634   642,556     145,082    97,275   333,441    1,592,988       111     (161,184)     1,658,917  (1,820,1
         804                                                                                                                                      01)
1993  335,24       508    (73,140)      85,595   118,364     172,371    31,545    75,798      483,673       144     (148,430)     1,016,839  (1,165,2
           3                                                                                                                                      69)
1994  970,23     1,489     133,179      48,847   253,290     485,587    47,845   230,226    1,065,795       110      (95,558)       862,834  (958,392
           7                                                                                                                                        )

Kootenai Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  24,344    29,029  (4,692,116   2,540,650  4,502,04  20,119,880  1,845,30  5,617,61   34,625,487       142  (10,280,701)     9,321,026  (19,601,
        ,786                     )                     1                     2         4                                                         727)
1993  29,675    33,153  15,332,926   2,786,528  5,744,10   4,217,321  1,561,81  7,020,21   21,329,982        72     8,345,860    10,379,469  (2,033,6
        ,842                                           2                     2         9                                                          09)
1994  26,985    22,428  14,432,833   1,647,137  3,858,65   5,675,053  1,349,83  6,403,41   18,934,090        70     8,051,843     9,435,435  (1,383,5
        ,933                                           0                     2         8                                                          92)

Lewis & Clark Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,381,        40     154,493     532,928   135,847     441,346   116,973   316,154    1,543,248       112     (161,621)     1,797,881  (1,959,5
         627                                                                                                                                      02)
1993  1,160,        67     408,750     313,095   219,391     174,710    44,054   278,987    1,030,237        89       129,830     1,422,371  (1,292,5
         067                                                                                                                                      41)
1994  2,034,       288     204,587     469,993   269,060     971,913   118,966   478,888    2,308,820       113     (274,013)     1,337,898  (1,611,9
         807                                                                                                                                      11)

Lolo Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  7,619,    11,443     460,691     693,970  3,712,93   1,896,292   843,742  1,690,97    8,837,905       116   (1,218,837)     4,926,910  (6,145,7
         068                                           0                               1                                                          47)
1993  12,097     7,945   2,069,591     795,115  4,688,96   3,566,033   969,557  2,779,92   12,799,596       106     (702,390)     4,192,374  (4,894,7
        ,206                                           5                               6                                                          64)
1994  17,825    12,421   6,064,332   1,518,625  5,017,51   3,939,392  1,272,86  4,134,96   15,883,364        89     1,941,787     4,098,173  (2,156,3
        ,151                                           3                     8         6                                                          86)

Nez Perce Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  8,832,         0   (843,597)   4,136,259  2,387,57   2,327,258   825,426  2,001,87   11,678,396       132   (2,845,472)     4,252,759  (7,098,2
         924                                           8                               5                                                          31)
1993  9,245,     2,651   (195,318)   4,309,900  1,702,29   2,791,877   633,940  2,152,18   11,590,196       125   (2,344,855)     4,335,145  (6,680,0
         341                                           1                               8                                                          00)
1994  16,202     4,852   5,120,256   1,188,240  4,328,94   4,672,276   887,512  3,827,43   14,904,404        92     1,297,678     3,766,235  (2,468,5
        ,082                                           6                               0                                                          57)

Panhandle Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  40,488    20,916  12,335,095   4,173,908  11,107,1   9,367,192  3,483,92  9,245,84   37,378,050        92     3,110,166    13,082,587  (9,972,4
        ,216                                          84                     1         5                                                          21)
1993  31,325    17,778   5,338,741   2,440,152  12,802,4   8,579,880  2,146,64  7,290,29   33,259,373       106   (1,933,775)    12,016,173  (13,949,
        ,598                                          02                     5         4                                                         948)
1994  32,907    11,591   9,095,995   4,066,167  11,891,1   6,156,782  1,685,51  7,802,51   31,602,105        96     1,305,068     9,553,226  (8,248,1
        ,173                                          28                     0         8                                                          58)

Region 2
-----------------------------------------------------------------------------------------------------------------------------------------------------

Arapaho-Roosevelt Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  599,82     1,820         593     270,052   127,623     187,586    12,151   146,464      743,876       124     (144,051)       687,060  (831,111
           5                                                                                                                                        )
1993  768,65       510      92,374      86,187   178,662     379,168    31,757   184,098      859,872       112      (91,214)       728,779  (819,993
           8                                                                                                                                        )
1994  1,297,       247     454,963     101,843   182,966     513,739    43,278   313,378    1,155,204        89       141,832       465,176  (323,344
         036                                                                                                                                        )

Bighorn Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  690,83     1,648      88,037      56,494   280,627     190,474    73,552   153,908      755,055       109      (64,223)       775,214  (839,437
           2                                                                                                                                        )
1993  872,33     3,361     297,417      71,170   352,683      98,242    49,465   204,878      776,438        89        95,900       717,082  (621,182
           8                                                                                                                                        )
1994  450,61    18,885   (174,305)      51,604   196,932     313,789    43,709    97,005      703,039       156     (252,425)       719,199  (971,624
           4                                                                                                                                        )

Black Hills Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  14,029    19,268   1,743,397   3,116,674  6,514,77   2,084,207   551,425  3,364,76   15,631,847       111   (1,602,099)     4,608,416  (6,210,5
        ,748                                           7                               4                                                          15)
1993  15,927    18,176   4,769,457     911,502  4,855,37   4,803,146   569,641  3,834,87   14,974,532        94       952,763     4,542,622  (3,589,8
        ,295                                           3                               0                                                          59)
1994  12,196     1,866   3,769,058   1,475,877  3,874,86   2,668,494   406,218  2,947,07   11,372,528        93       823,850     4,653,738  (3,829,8
        ,378                                           5                               4                                                          88)

GMUG Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,173,     3,935     237,509     173,465   213,352     335,068   209,772   239,849    1,171,506       100         1,595     2,150,492  (2,148,8
         101                                                                                                                                      97)
1993  1,598,     8,104     288,443     267,098   326,007     566,232   142,643   361,945    1,663,925       104      (65,398)     1,881,488  (1,946,8
         527                                                                                                                                      86)
1994  2,658,       453     931,303     261,359   458,168     867,110   139,789   629,485    2,355,911        89       302,271     1,761,246  (1,458,9
         182                                                                                                                                      75)

Medicine Bow Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,291,     3,324     252,040     268,093   502,725     982,095   282,769   501,238    2,536,920       111     (245,874)     2,058,474  (2,304,3
         046                                                                                                                                      48)
1993  1,950,    18,724     150,769      39,261   222,989   1,316,786   201,680   432,451    2,213,167       113     (262,958)     1,622,941  (1,885,8
         209                                                                                                                                      99)
1994  2,629,       492     543,011      17,462   417,422   1,504,838   146,086   620,683    2,706,491       103      (77,180)     1,374,826  (1,452,0
         311                                                                                                                                      06)

Nebraska Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  25,618         0       2,217           0    23,401           0         0     6,405       29,806       116       (4,188)       102,525  (106,713
                                                                                                                                                    )
1993     483         0         360           0       123           0         0       121          244        51           239        76,018  (75,779)
1994  105,83         0      86,720           0    19,115           0         0    26,459       45,574        43        60,261         6,259    54,002
           5

Pike-San Isabel Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  272,98       634      32,071      18,460    83,196      99,305    39,317    58,258      298,536       109      (25,553)       509,004  (534,557
           3                                                                                                                                        )
1993  494,85     2,846     153,532      65,129    88,545     142,544    42,258   112,438      450,914        91        43,940       476,453  (432,513
           4                                                                                                                                        )
1994  584,71       324     112,635     127,836   191,397     102,200    50,327   133,517      605,277       104      (20,558)       315,534  (336,092
           9                                                                                                                                        )

Rio Grande Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,619,     9,421     916,406     246,970   226,420     119,953    99,842   377,437    1,070,622        66       548,390     1,176,330  (627,940
         012                                                                                                                                        )
1993  2,499,     8,599   1,815,103     166,283   356,504      27,727   124,854   591,404    1,266,772        51     1,232,298     1,359,788  (127,490
         070                                                                                                                                        )
1994  2,588,     2,703   1,684,529     259,558   256,184     281,954   103,715   620,556    1,521,967        59     1,066,676     1,048,145    18,531
         643

Routt Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  682,62     1,654     (7,586)     262,897   233,169      98,275    94,219   146,689      835,249       122     (152,621)     1,311,516  (1,464,1
           8                                                                                                                                      37)
1993  1,098,       187     522,617     147,438   184,635     183,126    60,216   259,454      834,869        76       263,350     1,221,387  (958,037
         219                                                                                                                                        )
1994  2,366,       285     858,394     375,321   343,024     693,806    95,353   567,636    2,075,140        88       291,043     1,198,688  (907,645
         183                                                                                                                                        )

San Juan Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,622,         0      38,322     233,483   350,962     891,014   108,286   378,445    1,962,190       121     (340,123)     1,275,627  (1,615,7
         067                                                                                                                                      50)
1993  1,628,         0     219,894      97,834   311,063     893,679   106,155   380,618    1,789,349       110     (160,724)     1,371,084  (1,531,8
         625                                                                                                                                      08)
1994  1,498,       437     158,058     177,198   168,983     915,657    78,603   354,974    1,695,415       113     (196,479)     1,220,660  (1,417,1
         936                                                                                                                                      39)

Shoshone Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  620,97         0     298,330      77,412    45,290     176,438    23,505   149,368      472,013        76       148,962       769,577  (620,615
           5                                                                                                                                        )
1993  406,83     4,337     234,711      22,528     4,034     129,516    11,713    97,697      265,488        65       141,351       876,393  (735,042
           9                                                                                                                                        )
1994  350,97     4,306     277,367      23,514     1,781      27,104    16,904    82,442      151,745        43       199,231       489,071  (289,840
           6                                                                                                                                        )

White River Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  840,29     1,462       (667)     211,889   178,983     369,402    79,226   189,902    1,029,402       123     (189,107)       885,072  (1,074,1
           5                                                                                                                                      79)
1993  1,570,     1,788     366,142      96,462   457,195     543,240   105,744   365,760    1,568,401       100         2,170     1,129,349  (1,127,1
         571                                                                                                                                      79)
1994  1,400,     1,072     346,458     162,077   198,807     609,202    83,021   329,136    1,382,243        99        18,394     1,221,874  (1,203,4
         637                                                                                                                                      80)

Region 3
-----------------------------------------------------------------------------------------------------------------------------------------------------

Apache-Sitgreaves Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  9,510,       860   4,103,487     867,567  1,463,99   2,641,944   432,393  2,269,24    7,675,142        81     1,835,100     4,044,721  (2,209,6
         242                                           1                               7                                                          21)
1993  10,504        86   2,516,233     869,699  2,886,75   3,771,033   460,252  2,510,92   10,498,665       100         5,390     3,933,496  (3,928,1
        ,055                                           2                               9                                                          06)
1994  5,919,       380   1,895,157     338,115  1,096,00   2,264,906   324,933  1,398,54    5,422,510        92       496,990     2,634,075  (2,137,0
         500                                           9                               7                                                          85)

Carson Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  738,69    52,995       8,674     208,079   365,386       7,501    96,058   147,410      824,434       112      (85,741)     1,857,847  (1,943,5
           3                                                                                                                                      88)
1993  582,45    42,232      65,744      67,607   321,007      27,403    58,459   120,440      594,916       102      (12,464)     1,841,141  (1,853,6
           2                                                                                                                                      05)
1994  667,92  (89,567)     146,038     164,807   296,028      77,130    73,492   171,001      782,458       117     (114,530)     1,620,141  (1,734,6
           8                                                                                                                                      71)

Cibola Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  509,67       197     255,242      60,434   144,410      30,166    19,226   122,563      376,799        74       132,876       884,121  (751,245
           5                                                                                                                                        )
1993  188,80         0      18,963      16,747   102,637      40,581     9,874    44,732      214,571       114      (25,769)       900,964  (926,733
           2                                                                                                                                        )
1994  182,43         0       4,878      17,092    58,431      87,872    14,166    42,068      219,629       120      (37,190)       607,710  (644,900
           9                                                                                                                                        )

Coconino Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  8,944,       334   6,391,463     784,107   424,622     958,240   385,842  2,139,60    4,692,419        52     4,252,189     3,453,975   798,214
         608                                                                           8
1993  4,741,       599   2,276,708     328,531   453,899   1,431,536   249,997  1,122,66    3,586,632        76     1,154,638     3,852,940  (2,698,3
         270                                                                           9                                                          02)
1994  4,776,       175   2,096,435     337,748   403,581   1,816,025   122,998  1,163,44    3,843,799        80       933,163     2,723,339  (1,790,1
         962                                                                           7                                                          76)

Coronado Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  29,104     (400)       7,915           0    21,153         413        23     7,370       28,959       100           145       190,681  (190,536
                                                                                                                                                    )
1993  34,427         0      10,356           0    23,614         457         0     8,607       32,678        95         1,749       194,884  (193,135
                                                                                                                                                    )
1994  19,495         0       4,936           0    14,335         224         0     4,874       19,433       100            62       179,398  (179,336
                                                                                                                                                    )

Gila Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,396,       447      74,517     168,182   379,395     559,243   215,148   295,334    1,617,302       116     (220,370)     2,056,890  (2,277,2
         932                                                                                                                                      60)
1993  740,28         7      33,730     100,819   155,041     301,796   148,890   147,847      854,393       115     (114,110)     3,291,074  (3,405,1
           3                                                                                                                                      84)
1994  566,86        45      13,580      84,091   161,160     188,570   119,422   111,850      665,093       117      (98,225)     1,511,098  (1,609,3
           8                                                                                                                                      23)

Kaibab Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  4,421,     3,475   1,425,750      63,888  1,916,95     477,341   533,860   970,982    3,963,021        90       458,243     3,139,285  (2,681,0
         264                                           0                                                                                          42)
1993  4,478,       619   2,416,048      50,573   772,064   1,138,898   100,350  1,094,39    3,156,281        70     1,322,271     3,190,625  (1,868,3
         552                                                                           6                                                          54)
1994  706,38     1,749      52,451         343   343,029     213,792    95,024   152,404      804,592       114      (98,204)     1,844,159  (1,942,3
           8                                                                                                                                      63)

Lincoln Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  125,99       236       4,971      28,088    44,672      43,169     4,859    30,225      151,013       120      (25,018)     1,379,028  (1,404,0
           5                                                                                                                                      46)
1993  182,05      (39)      39,380      15,522    70,742      43,453    12,998    42,274      184,989       102       (2,933)       956,449  (959,382
           6                                                                                                                                        )
1994  246,71         0      29,899     (1,678)    31,660     178,982     7,849    59,716      276,529       112      (29,817)       582,235  (612,052
           2                                                                                                                                        )

Prescott Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  59,819         0       4,856           0    35,247      16,915     2,801    14,255       69,218       116       (9,399)       325,367  (334,766
                                                                                                                                                    )
1993  46,092         0       2,576           0    17,005      25,180     1,331    11,190       54,706       119       (8,614)       394,307  (402,921
                                                                                                                                                    )
1994  66,681         0       3,139           0    37,491      21,555     4,496    15,546       79,088       119      (12,407)       354,263  (366,670
                                                                                                                                                    )

Santa Fe Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,310,     1,110       3,012     407,136   630,618     155,521   113,265   299,072    1,605,612       123     (294,950)     2,376,038  (2,670,9
         662                                                                                                                                      88)
1993  1,100,        53      43,140     290,707   304,777     343,835   117,717   245,615    1,302,651       118     (202,422)     2,655,843  (2,858,2
         229                                                                                                                                      65)
1994  238,38     1,260      41,108   (2,934)\i    43,795     139,653    15,500    55,406      251,420       105      (13,038)     1,498,119  (1,511,1
           2                                                                                                                                      57)

Tonto Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  271,35         0      29,571           0   171,265      43,135    27,382    60,993      302,775       112      (31,422)       790,952  (822,374
           3                                                                                                                                        )
1993  400,32         0    (92,023)      28,083   132,858     304,649    26,762    93,392      585,744       146     (185,415)       704,293  (889,708
           9                                                                                                                                        )
1994  1,344,       400      96,974       5,699   377,404     819,136    44,603   324,803    1,571,645       117     (227,429)       591,677  (819,106
         216                                                                                                                                        )

Region 4
-----------------------------------------------------------------------------------------------------------------------------------------------------

Ashley Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  658,21     1,838     176,904      34,952   158,383     160,252   125,885   132,623      612,095        93        46,119     1,222,100  (1,175,9
           4                                                                                                                                      81)
1993  646,05       445       6,326      57,761   137,445     340,047   104,031   135,395      774,679       120     (128,624)     1,012,664  (1,141,2
           5                                                                                                                                      88)
1994  1,286,       340      22,554      21,902   139,817     984,278   117,942   292,138    1,556,077       121     (269,244)     1,102,425  (1,371,6
         833                                                                                                                                      69)

Boise Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  9,960,    13,747   5,140,641     699,430  2,060,81   1,499,041   546,583  2,349,98    7,155,845        72     2,804,407     4,234,294  (1,429,8
         252                                           0                               1                                                          87)
1993  34,146    59,527  15,754,648     283,155  9,799,79   7,831,788   417,889  8,417,34   26,749,970        78     7,396,829     5,691,150  1,705,67
        ,799                                           2                               6                                                            9
1994  26,665  (50,721)   9,644,032     214,123  7,519,15   9,114,217   224,953  6,622,88   23,695,325        89     2,970,430     5,667,008  (2,696,5
        ,755                                           1                               1                                                          78)

Bridger-Teton Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  384,41       968    (12,384)      50,163   226,959      63,586    55,122    82,081      477,911       124      (93,497)       882,222  (975,719
           4                                                                                                                                        )
1993  897,89        35      85,401      65,271   433,418     254,609    59,158   209,675    1,022,131       114     (124,239)       940,533  (1,064,7
           2                                                                                                                                      72)
1994  762,86     3,904      19,989      52,262   313,982     298,848    73,883   171,270      910,245       119     (147,377)       664,207  (811,584
           8                                                                                                                                        )

Caribou Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  540,24         0     197,294           0   244,771      48,822    49,362   122,722      465,677        86        74,572       627,197  (552,625
           9                                                                                                                                        )
1993  416,38         0     107,986      61,133   170,875      45,976    30,416    96,493      404,893        97        11,493       837,377  (825,884
           6                                                                                                                                        )
1994  549,06         0     329,117       4,649   100,924      77,672    36,705   128,091      348,041        63       201,026       698,562  (497,536
           7                                                                                                                                        )

Challis Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  82,778     1,752       2,998      12,548    41,572      14,869     9,039    17,997       96,025       116      (13,247)       410,097  (423,344
                                                                                                                                                    )
1993  803,98         0       5,007     108,110   256,366     404,440    30,065   193,481      992,462       123     (188,474)       467,535  (656,009
           8                                                                                                                                        )
1994  465,48       340      37,672      76,568    98,607     241,810    10,484   113,664      541,133       116      (75,652)       518,415  (594,067
           1                                                                                                                                        )

Dixie Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  869,47         0      80,940     166,667   234,345     277,781   109,742   189,933      978,468       113     (108,993)     1,799,748  (1,908,7
           5                                                                                                                                      41)
1993  1,359,         0      19,850     124,216   588,459     570,753    55,788   325,820    1,665,036       123     (305,970)     2,077,710  (2,383,6
         066                                                                                                                                      80)
1994  3,475,         0       3,131     386,662   916,562   2,097,744    71,164   851,025    4,323,157       124     (847,894)     2,185,266  (3,033,1
         263                                                                                                                                      60)

Fishlake Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  281,97         0       9,682      59,333    97,052      98,277    17,628    66,086      338,376       120      (56,404)       364,799  (421,203
           2                                                                                                                                        )
1993  435,99         0       8,748      47,232   110,371     245,647    23,992   103,000      530,242       122      (94,252)       581,721  (675,973
           0                                                                                                                                        )
1994  206,06         0       3,317      17,143   107,058      70,052     8,493    49,393      252,139       122      (46,076)       392,059  (438,135
           3                                                                                                                                        )

Humboldt Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  10,065         0       1,994           0     2,869       5,202         0     2,516       10,587       105         (522)        65,413  (65,935)
1993  16,110         0       5,871           0     5,183       5,056         0     4,028       14,267        89         1,843        69,331  (67,488)
1994  17,602         0       6,224           0     5,195       6,183         0     4,401       15,779        90         1,823       147,452  (145,629
                                                                                                                                                    )

Manti-La Sal Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  181,54        34       9,936      65,893    54,123      24,964    26,595    38,729      210,304       116      (28,759)       479,429  (508,188
           5                                                                                                                                        )
1993  134,01       212      20,656       1,878    57,730      31,518    22,020    27,946      141,092       105       (7,078)       565,088  (572,166
           4                                                                                                                                        )
1994  190,47         0      20,616       4,719    52,661      92,876    19,600    42,718      212,574       112      (22,102)       820,349  (842,451
           2                                                                                                                                        )

Payette Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  15,450    15,486   5,931,621     716,937  3,477,52   4,646,930   661,592  3,693,25   13,196,232        85     2,253,855     4,549,367  (2,295,5
        ,087                                           1                               2                                                          12)
1993  9,576,     6,607   1,208,665     616,199  2,824,88   4,468,350   451,463  2,279,52   10,640,426       111   (1,064,254)     6,168,642  (7,232,8
         172                                           8                               6                                                          96)
1994  11,684    17,259   1,063,820     908,296  4,106,46   5,129,537   459,349  2,802,03   13,405,680       115   (1,720,951)     5,298,776  (7,019,7
        ,729                                           8                               0                                                          27)

Salmon Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  3,008,     8,037   1,410,899     581,608   603,964     219,341   184,495   703,953    2,293,361        76       714,983     1,659,947  (944,964
         344                                                                                                                                        )
1993  2,760,       341     328,224     305,142   980,309     994,985   151,668   652,165    3,084,269       112     (323,600)     2,029,808  (2,353,4
         669                                                                                                                                      08)
1994  2,026,       771     588,195      66,373   553,800     707,187   109,882   478,889    1,916,131        95       110,077     1,887,314  (1,777,2
         208                                                                                                                                      37)

Sawtooth Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  228,41     1,267      10,152           0   107,826      36,785    72,385    38,691      255,687       112      (27,272)       406,044  (433,316
           5                                                                                                                                        )
1993  416,67       803      41,379           0   128,741     129,156   116,600    74,819      449,316       108      (32,637)       515,010  (547,647
           9                                                                                                                                        )
1994  1,476,     1,762      36,414           0   155,682   1,151,115   131,147   335,803    1,773,747       120     (297,627)       789,418  (1,087,0
         120                                                                                                                                      45)

Targhee Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,867,     2,109     614,654     145,941   422,682     411,333   270,878   398,653    1,649,487        88       218,110     2,093,466  (1,875,3
         597                                                                                                                                      56)
1993  1,291,       524     352,169      13,087   725,590      66,960   133,064   289,452    1,228,153        95        63,241     2,056,905  (1,993,6
         394                                                                                                                                      64)
1994  823,00     1,431      30,870           0   585,862     126,555    78,284   185,822      976,523       119     (153,521)       764,388  (917,909
           2                                                                                                                                        )

Toiyabe Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  490,34       445      95,015      69,866  (24,787)     311,937    37,865   113,008      507,889       104      (17,548)       490,878  (508,426
           1                                          \j                                                                                            )
1993  152,35         0      43,454           0    29,838      64,895    14,168    34,547      143,448        94         8,907       902,235  (893,328
           5                                                                                                                                        )
1994  1,253,         0     396,209      14,299    37,388     578,940   226,348   256,709    1,113,684        89       139,500       777,409  (637,909
         184                                                                                                                                        )

Uinta Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  165,92         0     121,159         148    16,678      22,191     5,751    40,044       84,812        51        81,115       312,719  (231,604
           7                                                                                                                                        )
1993  617,14         0      17,614      96,055    64,146     420,131    19,197   149,487      749,016       121     (131,873)       196,010  (327,883
           3                                                                                                                                        )
1994  527,94         0     121,437      41,686    83,151     264,436    17,233   127,678      534,184       101       (6,241)       241,549  (247,790
           3                                                                                                                                        )

Wasatch Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  687,68     1,005     143,998     199,151   190,878      94,549    58,102   157,144      699,824       102      (12,141)       767,533  (779,674
           3                                                                                                                                        )
1993  987,05       929     387,275     186,085   234,689     119,965    58,110   232,004      830,853        84       156,200       606,976  (450,776
           3                                                                                                                                        )
1994  1,016,       963     280,584     213,723   267,178     209,151    45,369   242,659      978,080        96        38,888       431,130  (392,242
         968                                                                                                                                        )

Region 5
-----------------------------------------------------------------------------------------------------------------------------------------------------

Angeles Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  29,720         0       8,026           0    21,518         176         0     7,430       29,124        98           596       194,432  (193,836
                                                                                                                                                    )
1993  22,080         0       4,297           0    17,783           0         0     5,520       23,303       106       (1,223)        49,828  (51,051)
1994  31,712         0      24,361           0     7,351           0         0     7,928       15,279        48        16,433        43,496  (27,063)

Cleveland Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992   8,082         0       2,082           0     5,035           0       965     1,779        7,779        96           303       148,206  (147,903
                                                                                                                                                    )
1993   8,823         0       2,984           0     4,376           0     1,463     1,840        7,679        87         1,144        32,084  (30,940)
1994   5,116         0       3,830           0     1,280           0         6     1,278        2,564        50         2,552        43,212  (40,660)

Eldorado Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  20,222    12,208   9,120,327     463,691  2,683,98   6,829,158  1,113,53  4,774,29   15,864,666        78     4,358,244     7,874,990  (3,516,7
        ,910                                           8                     8         1                                                          46)
1993  23,108     5,855   1,909,892   1,287,731  1,081,53  17,766,889  1,056,90  5,511,51   26,704,578       116   (3,595,766)     7,233,662  (10,829,
        ,812                                           9                     6         3                                                         428)
1994  28,346    26,669   2,950,886   1,730,996  9,242,29  13,775,174   620,588  6,924,83   32,293,896       114   (3,947,284)     4,757,290  (8,704,5
        ,612                                           9                               9                                                          74)

Inyo Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,296,       253   1,764,293           0   451,629      52,521    28,144   567,111    1,099,405        48     1,197,435     1,322,935  (125,500
         840                                                                                                                                        )
1993  1,216,    11,614   1,045,492      47,457    59,672      33,816    18,329   296,609      455,883        37       760,497       578,982   181,515
         380
1994  1,439,     2,002     963,223           0   387,330      45,145    41,648   348,925      823,048        57       616,300       538,221    78,079
         348

Klamath Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  17,130   716,824     947,522     517,107  10,334,7   3,715,946   898,636  4,666,31   20,132,781       118   (3,001,968)     6,496,335  (9,498,3
        ,813                                          78                               4                                                          03)
1993  3,500,    10,077  (5,231,760     150,766  2,410,10   5,891,669   269,369  3,220,78   11,942,696       341   (8,442,467)     3,508,486  (11,950,
         229                     )                     8                               4                                                         953)
1994  5,362,    38,820   (478,757)     327,891  1,209,77   3,709,702   554,957  4,407,07   10,209,396       190   (4,847,011)     3,323,234  (8,170,2
         385                                           2                               4                                                          45)

Lassen Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  28,668    14,983  21,939,692     705,573  3,693,82     953,552  1,361,02  6,823,15   13,537,129        47    15,131,516     5,134,616  9,996,90
        ,645                                           0                     5         9                                                            0
1993  15,555    22,253   6,396,613     522,477  1,666,69   6,044,209   903,466  3,657,49   12,794,349        82     2,761,367     5,581,966  (2,820,5
        ,716                                           8                               9                                                          99)
1994  26,098       546  12,452,778     536,996  2,539,55   9,232,822  1,335,34  6,190,53   19,835,255        76     6,262,786     5,795,047   467,739
        ,041                                           6                     3         8

Los Padres Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992     742         0         454           0  (6,697)\       2,125     4,860  (1,030)\        (742)       100         1,484       176,069  (174,585
                                                       j                               l                                                            )
1993  13,590         0       1,162           0     2,693       3,263     6,472     1,780       14,208       105         (618)       110,027  (110,645
                                                                                                                                                    )
1994  11,378         0         785           0     2,821       3,969     3,803     1,894       12,487       110       (1,109)       112,970  (114,079
                                                                                                                                                    )

Mendocino Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  4,921,     1,564  (1,985,478     206,262  6,476,64      18,253   203,779  2,572,98    9,477,926       193   (4,556,902)     2,028,405  (6,585,3
         024                     )                     4                               8                                                          07)
1993  1,351,       317  (1,808,632      57,894  1,409,07   1,622,297    71,047  1,280,63    4,440,938       328   (3,088,945)       730,298  (3,819,2
         993                     )                     0                               0                                                          43)
1994  1,286,         0     179,614         335   249,447     801,536    55,933  2,430,04    3,537,296       275   (2,250,431)       713,874  (2,964,3
         865                                                                           5                                                          05)

Modoc Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  10,769       514   7,316,401     331,922  2,628,29           0   492,353  2,899,97    6,352,543        59     4,416,942     2,536,396  1,880,54
        ,485                                           5                               3                                                            6
1993  10,072         0   4,641,032     101,189  2,487,20   2,458,043   385,519  2,738,86    8,170,817        81     1,902,169     2,728,006  (825,837
        ,986                                           3                               3                                                            )
1994  17,206         0   7,074,651     529,343  5,359,33   3,758,343   485,205  2,738,86   12,871,090        75     4,335,788     3,738,972   596,816
        ,878                                           6                               3

Plumas Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  38,746    30,134  21,465,780   1,554,949  10,001,7   3,570,260  2,123,55  9,148,18   26,398,700        68    12,347,729    10,163,414  2,184,31
        ,429                                          49                     7         5                                                            5
1993  15,319    93,374   5,724,326   1,040,536  4,063,71   3,061,400  1,336,44  3,472,49   12,974,596        85     2,345,205     8,553,171  (6,207,9
        ,801                                           6                     9         5                                                          66)
1994  15,000       214   5,319,485   1,941,757  3,715,53   3,119,817   903,520  3,524,14   13,204,774        88     1,795,551     5,085,002  (3,289,4
        ,325                                           2                               8                                                          51)

San Bernardino Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  89,030       690      11,595           0    26,092      46,127     4,526    20,954       97,699       110       (8,669)       565,260  (573,929
                                                                                                                                                    )
1993  178,26       864       9,307           0    75,393      84,659     8,039    42,340      210,431       118      (32,169)       254,654  (286,823
           2                                                                                                                                        )
1994  118,90         0       3,469           0    56,633      49,455     9,348    27,389      142,825       120      (23,920)       190,393  (214,313
           5                                                                                                                                        )

Sequoia Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  8,308,     6,314     724,811     531,480  1,923,22   4,005,498  1,116,73  1,796,25    9,373,192       113   (1,065,130)     4,352,326  (5,417,4
         062                                           9                     0         5                                                          56)
1993  9,424,    21,549   1,378,089     333,153  3,857,91   3,061,439   772,442  2,157,64   10,182,596       108     (758,011)     3,650,386  (4,408,3
         585                                           3                               9                                                          97)
1994  5,555,        78   1,443,516      42,452  1,630,22   2,155,708   284,006  1,317,97    5,430,370        98       125,618     2,189,467  (2,063,8
         988                                           8                               6                                                          49)

Shasta-Trinity Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  24,775   202,729  11,100,914     726,629  8,830,53   2,302,352  1,612,02  7,362,08   20,833,628        84     3,941,555     5,271,080  (1,329,5
        ,183                                           8                     1         8                                                          25)
1993  26,077     2,400  15,870,744     557,498  5,302,06   3,020,689  1,324,45  6,953,08   17,157,787        66     8,920,061     3,717,449  5,202,61
        ,848                                           5                     2         3                                                            2
1994  13,713       205   5,962,574   1,832,445  1,185,22   3,224,335  1,508,90  6,953,08   14,703,986       107     (990,304)     3,336,583  (4,326,8
        ,682                                           1                     2         3                                                          87)

Sierra Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  12,732       321   5,612,968     294,715  1,799,42   4,033,566   991,783  2,935,17   10,054,663        79     2,678,119     4,952,068  (2,273,9
        ,782                                           9                               0                                                          49)
1993  14,281    64,649   2,085,118     562,092  4,422,78   6,108,983  1,038,33  3,294,74   15,426,939       108   (1,144,978)     4,479,063  (5,624,0
        ,961                                           5                     4         5                                                          41)
1994  11,716     6,489   4,707,209   1,119,945  3,402,65   1,953,433   526,372  2,795,81    9,798,214        84     1,917,888     3,310,372  (1,392,4
        ,102                                           4                               0                                                          84)

Six Rivers Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  18,074   299,778  12,047,740     371,076  4,373,68     266,844   715,808  4,501,77   10,229,181        57     7,845,746     3,987,791  3,857,95
        ,927                                           1                               2                                                            5
1993  9,932,    58,298   1,388,346       6,043  4,261,41   3,859,758   358,173  4,251,67   12,737,061       128   (2,805,030)     2,580,967  (5,385,9
         031                                           3                               4                                                          97)
1994  11,413       300   5,113,989       2,702  5,593,63     340,383   362,311  4,251,67   10,550,706        92       862,615     1,473,020  (610,405
        ,321                                           6                               4                                                            )

Stanislaus Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  18,152     2,031   5,796,725     221,773  5,926,58   3,973,791  2,231,64  3,979,71   16,333,509        90     1,819,038     6,481,066  (4,662,0
        ,547                                           1                     6         8                                                          28)
1993  17,004       338     744,193   2,163,251  4,036,15   8,803,867  1,256,56  3,936,86   20,196,705       119   (3,192,336)     6,199,754  (9,392,0
        ,369                                           7                     3         7                                                          90)
1994  10,814    78,748      91,092     368,559  5,169,52   4,476,253   630,449  2,526,35   13,171,148       122   (2,356,518)     3,628,864  (5,985,3
        ,630                                           9                               8                                                          82)

Tahoe Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  12,179    27,267   5,414,816     197,744  4,375,77   1,465,560   697,875  2,863,47    9,600,429        79     2,578,609     6,678,815  (4,100,2
        ,038                                           6                               4                                                          06)
1993  8,639,     9,526   2,020,363      77,243  3,436,41   2,633,935   461,737  2,041,98    8,651,317       100      (12,100)     6,225,479  (6,237,5
         217                                           3                               9                                                          79)
1994  11,119    28,415   5,022,450   1,077,916  2,575,28   1,781,007   634,269  2,614,16    8,682,635        78     2,436,702     5,049,301  (2,612,5
        ,337                                           0                               3                                                          99)

Region 6
-----------------------------------------------------------------------------------------------------------------------------------------------------

Colville Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  7,408,     1,633   1,177,594     724,028  2,454,39   2,440,580   610,190  1,699,14    7,928,337       107     (519,921)     8,670,678  (9,190,5
         416                                           1                               8                                                          99)
1993  7,155,  (23,738)  (1,178,419     449,870  3,570,46   3,817,926   519,389  1,664,96   10,022,616       140   (2,867,119)     7,998,743  (10,865,
         497                     )                     9                               2                                                         862)
1994  5,799,     5,045   1,521,044     106,923  2,234,34   1,532,400   399,634  1,348,67    5,621,980        97       177,411     4,539,070  (4,361,6
         391                                           5                               8                                                          59)

Deschutes Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  19,806    14,952   7,287,842     357,795  3,199,15   6,989,630  1,957,41  5,727,64   18,231,634        92     1,575,148     6,505,603  (4,930,4
        ,782                                           3                     0         6                                                          55)
1993  15,955     1,888   9,867,856     532,671  4,594,97  (212,236)\  1,170,28  5,409,44   11,495,135        72     4,460,301     6,528,333  (2,068,0
        ,436                                           5           m         2         3                                                          32)
1994  18,883     3,928  10,058,138     677,323  4,536,43   2,137,305  1,470,12  5,409,44   14,230,631        75     4,652,623     5,217,181  (564,558
        ,254                                           1                     9         3                                                            )

Fremont Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  33,462     3,962  21,770,150   2,937,077  3,353,28   4,800,423   597,319  8,215,23   19,903,342        59    13,558,877     5,520,834  8,038,04
        ,219                                           8                               5                                                            3
1993  33,403     6,331  14,770,057   2,251,098  7,769,99   8,170,742   435,329  8,240,47   26,867,631        80     6,535,916     6,122,652   413,264
        ,547                                           0                               2
1994  20,117    26,160   9,394,771   1,774,486  3,448,46   5,096,646   377,204  4,928,59   15,625,394        78     4,492,339     3,954,707   537,632
        ,733                                           6                               2

Gifford Pinchot Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  35,788    11,058  29,249,473   2,054,434  1,384,01   1,433,512  1,655,56  12,356,7   18,884,277        53    16,903,787     9,222,748  7,681,03
        ,064                                           9                     8        44                                                            9
1993  40,454    32,323  31,389,734     686,626  5,118,81   2,278,110   949,064  11,670,2   20,702,876        51    19,751,799     7,746,702  12,005,0
        ,675                                           8                              58                                                           97
1994  33,223     3,040  28,544,353     319,272  2,437,87   1,099,817   819,199  11,670,2   16,346,421        49    16,877,135     4,820,145  12,056,9
        ,556                                           5                              58                                                           90

Malheur Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  55,831    85,639  18,297,381   3,851,785  14,843,4  17,611,395  1,141,82  13,651,0   51,099,462        92     4,732,015    11,040,266  (6,308,2
        ,477                                          57                     0        05                                                          51)
1993  37,019   115,703  11,419,187   1,795,507  15,079,6   7,141,704  1,467,32  8,859,00   34,343,179        93     2,675,881    12,014,639  (9,338,7
        ,060                                          38                     1         9                                                          58)
1994  48,452     4,017  29,063,751   1,255,641  7,603,42   9,170,529  1,354,74  11,773,3   31,157,675        64    17,294,431     7,027,664  10,266,7
        ,106                                           6                     2        37                                                           67

Mt. Baker-Snoqualmie Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  35,300    30,550  23,270,608   2,015,347  5,483,80   3,549,382   951,124  9,050,07   21,049,732        60    14,251,086     3,177,177  11,073,9
        ,818                                           7                               2                                                           09
1993  10,819     3,724   5,688,088     830,541  3,516,70     590,503   190,350  8,547,29   13,675,386       126   (2,855,478)     2,601,638  (5,457,1
        ,908                                           2                               0                                                          16)
1994  7,957,       837   4,884,928  (185,736)\  ,639,860  ,267,172 3  50,730 8  ,547,290  1,619,316 1      46 (  3,661,525) 1    ,571,899 (  5,233,42
         791                               i 1         1                               1                                                           4)

Mt. Hood Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  42,747     8,712  27,194,545   1,015,766  5,995,26   5,952,381  2,580,57  11,243,5   26,787,511        63    15,959,729     8,981,407  6,978,32
        ,240                                           1                     5        28                                                            2
1993  24,589     4,795  16,634,951     300,205  4,503,94   1,635,186  1,510,66  10,618,8   18,568,887        76     6,020,859     7,769,884  (1,749,0
        ,746                                           7                     2        87                                                          25)
1994  18,520    18,438  11,942,450     231,369  3,782,25   1,988,484   557,958  10,618,8   17,178,953        93     1,342,001     5,826,508  (4,484,5
        ,954                                           5                              87                                                          07)

Ochoco Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  38,292     2,322  15,588,141     611,628  8,161,42  12,729,795  1,199,56  9,272,74   31,975,158        84     6,317,716     7,915,320  (1,597,6
        ,874                                           2                     6         7                                                          04)
1993  31,090     1,192  15,845,595     997,775  5,198,02   7,861,776  1,186,12  7,475,79   22,719,495        73     8,370,993     7,966,158   404,835
        ,488                                           8                     2         4
1994  20,846       100  15,705,689     647,634  4,024,05   (200,661)   669,876  5,044,17   10,185,082        49    10,661,610     4,982,890  5,678,72
        ,692                                           4                               9                                                            0

Okanogan Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  4,782,     2,617     110,959     406,589  2,599,73   1,238,112   424,962  1,596,85    6,266,257       131   (1,483,283)     4,394,159  (5,877,4
         974                                           5                               9                                                          42)
1993  5,323,     6,590   1,415,197      75,285  1,291,12   2,145,263   390,279  1,508,14    5,410,094       102      (86,358)     4,996,900  (5,083,2
         736                                           2                               5                                                          58)
1994  5,720,     6,247   2,700,174     185,203  1,467,62   1,018,268   342,759  1,508,14    4,522,001        79     1,198,276     2,783,563  (1,585,2
         277                                           6                               5                                                          87)

Olympic Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  15,822    31,331  10,353,585     525,145  1,138,86   2,423,821  1,349,30  5,222,19   10,659,327        67     5,162,723     3,203,557  1,959,16
        ,050                                           3                     5         3                                                            6
1993  4,841,    15,027   2,759,499     238,973   789,348     813,105   225,886  4,600,92    6,668,238       138   (1,826,400)     2,143,597  (3,969,9
         838                                                                           6                                                          97)
1994  1,673,    18,041     354,871     207,619   119,987     915,705    56,836  4,932,07    6,232,218       373   (4,559,159)     2,040,102  (6,599,2
         059                                                                           1                                                          61)

Rogue River Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  20,845       517  13,660,056     151,865  5,976,03     287,710   769,816  7,042,25   14,227,674        68     6,618,323     5,010,054  1,608,26
        ,997                                           3                               0                                                            9
1993  20,638    15,330   3,291,635     113,929  15,645,9     801,996   769,869  6,651,01   23,982,774       116   (3,344,049)     4,698,716  (8,042,7
        ,725                                          66                               4                                                          65)
1994  16,615     9,227  11,148,234     119,336  2,688,51   1,940,994   709,592  6,651,01   12,109,447        73     4,506,447     3,683,268   823,179
        ,894                                           1                               4

Siskiyou Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  19,001     5,312  12,669,599   1,485,147  2,827,88     983,179  1,029,94  6,971,52   13,297,685        70     5,703,390     8,038,154  (2,334,7
        ,075                                           9                     9         1                                                          64)
1993  4,977,   204,768   2,841,013     301,850  1,331,66      88,714   209,785  4,563,24    6,495,261       130   (1,517,463)     6,594,962  (8,112,4
         798                                           8                               4                                                          25)
1994  6,411,     2,133   3,231,314     148,753  1,860,21     918,479   250,304  6,584,21    9,761,962       152   (3,350,768)     3,445,938  (6,796,7
         194                                           1                               5                                                          06)

Siuslaw Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  33,380     2,520  25,381,259   1,867,293  4,543,32     636,710   949,822  14,297,2   22,294,398        67    11,086,526     6,278,528  4,807,99
        ,924                                           0                              53                                                            8
1993  23,903    89,439  15,271,822   1,129,796  6,095,13     867,670   449,325  13,502,9   22,044,890        92     1,858,300     4,133,444  (2,275,1
        ,190                                           8                              61                                                          44)
1994  6,023,     8,303      12,915   1,869,957  3,747,35     237,130   147,505  13,502,9   19,504,912       324  (13,481,743)     2,759,478  (16,241,
         169                                           9                              61                                                         221)

Umatilla Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  21,833     2,331   1,148,738   1,698,438  7,003,72  10,806,746  1,173,16  5,164,41   25,846,485       118   (4,013,343)    10,909,895  (14,923,
        ,142                                           4                     5         2                                                         238)
1993  12,093    10,939  (1,928,989   1,340,700  8,965,45   2,803,868   901,091  2,795,25   16,806,371       139   (4,713,308)     9,535,508  (14,248,
        ,063                     )                     4                               8                                                         816)
1994  10,346     6,395  (3,034,252     677,490  7,139,35   5,105,190   452,251  2,471,94   15,846,227       153   (5,499,802)     5,356,796  (10,856,
        ,425                     )                     1                               5                                                         598)

Umpqua Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  42,362       269  36,121,570   1,465,863  2,339,52     994,234  1,441,53  15,835,4   22,076,574        52    20,286,421     7,410,047  12,876,3
        ,995                                           3                     6        18                                                           74
1993  32,427   554,709  26,044,181   1,213,794  3,361,72     342,143   910,665  14,955,6   20,784,003        64    11,643,217     6,203,821  5,439,39
        ,220                                           8                              73                                                            6
1994  53,129   204,780  46,609,980   1,124,528  2,274,49   1,609,064  1,307,02  14,955,6   21,270,784        40    31,859,087     4,692,367  27,166,7
        ,871                                           5                     4        73                                                           20

Wallowa-Whitman Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  7,324,    18,112  (6,975,342     142,586  4,318,22   9,210,199   610,444  1,673,91   15,955,374       218   (8,631,148)    11,093,221  (19,724,
         226                     )                     7                               8                                                         369)
1993  10,066    55,518     268,750   1,212,032  4,736,68   3,333,180   460,727  2,387,66   12,130,283       120   (2,063,393)     8,670,196  (10,733,
        ,890                                           3                               1                                                         589)
1994  7,941,     1,562   (654,137)     757,446  2,619,09   5,004,496   212,645  1,931,72   10,525,408       133   (2,584,300)     5,251,624  (7,835,9
         108                                           6                               5                                                          24)

Wenatchee Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  6,954,   158,944   2,472,075     344,698  1,471,52   1,598,584   908,782  2,497,44    6,821,026        98       133,577     6,477,780  (6,344,2
         603                                           0                               2                                                          03)
1993  4,990,    28,250   1,508,868     185,414  1,953,34     674,413   640,051  2,358,69    5,811,917       116     (821,577)     4,344,159  (5,165,7
         340                                           4                               5                                                          36)
1994  2,234,        62  (1,245,197      47,377  2,797,98     364,359   270,131  2,358,69    5,838,546       261   (3,603,830)     3,815,914  (7,419,7
         716                     )                     4                               5                                                          44)

Willamette Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  79,623   196,777  48,968,151   3,536,778  11,481,7  10,926,765  4,512,82  29,644,1   60,102,321        75    19,520,737    13,973,403  5,547,33
        ,058                                          58                     9        91                                                            4
1993  85,148    32,615  60,921,604   1,777,722  12,822,0   5,779,119  3,815,15  27,997,2   52,191,331        61    32,956,927    10,330,091  22,626,8
        ,258                                          46                     2        92                                                           36
1994  60,925   147,402  45,273,156     435,417  8,683,30   4,335,888  2,050,30  27,997,2   43,502,210        71    17,423,266     6,055,431  11,367,8
        ,476                                           6                     7        92                                                           35

Winema Forest\k
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  17,698    43,772  10,836,783     379,791  3,023,94   2,822,647   591,390  8,908,31   15,726,082        89     1,972,243     7,676,074  (5,703,8
        ,325                                           2                               2                                                          31)
1993  64,861    17,554  31,951,161       6,495  19,991,6  11,061,450  1,833,58  15,752,6   48,645,880        75    16,216,024     8,103,115  8,112,90
        ,904                                          59                     5        91                                                            9
1994  13,726    13,454   2,469,264       2,467  3,899,31   6,410,080   931,610  8,413,40   19,656,876       143   (5,930,688)     6,255,586  (12,186,
        ,188                                           3                               6                                                         274)

Region 8
-----------------------------------------------------------------------------------------------------------------------------------------------------

Alabama Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  7,150,     6,714     536,075     328,398  5,764,14     412,691   102,736  1,760,32    8,368,291       117   (1,217,537)     2,316,393  (3,533,9
         754                                           0                               6                                                          30)
1993  5,425,     6,025     516,387     148,133  4,499,39     175,403    80,134  1,334,83    6,237,897       115     (812,418)     2,090,244  (2,902,6
         479                                           7                               0                                                          62)
1994  4,961,     5,630   1,202,983      93,127  3,401,60     170,820    87,164  1,217,13    4,969,850       100       (8,521)     1,910,256  (1,918,7
         329                                           5                               4                                                          77)

Chattachoochee & Oconee Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  4,812,     6,809   2,664,929     267,617  1,656,94      48,519   167,592  1,159,50    3,300,171        69     1,512,236     2,663,978  (1,151,7
         407                                           1                               2                                                          42)
1993  4,913,     2,842   2,242,657     265,844  1,914,30     254,672   233,251  1,169,37    3,837,442        78     1,076,129     2,781,870  (1,705,7
         571                                           5                               0                                                          41)
1994  3,401,    10,282   2,028,313     106,362   875,504     302,142    79,032   828,080    2,191,120        64     1,210,515     2,347,319  (1,136,8
         635                                                                                                                                      04)

Cherokee Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,809,       609     568,871     437,615   704,012         703    97,558   427,800    1,667,688        92       141,680     1,629,305  (1,487,6
         368                                                                                                                                      25)
1993  1,744,         0     674,904     273,450   742,810           0    53,480   422,791    1,492,531        86       252,113     1,548,854  (1,296,7
         644                                                                                                                                      41)
1994  1,226,       500     427,934     153,980   624,981           0    18,917   301,724    1,099,602        90       126,710     1,230,534  (1,103,8
         312                                                                                                                                      24)

Daniel Boone Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,159,        94     367,093     535,263  1,237,34           0    19,962   534,925    2,327,492       108     (167,738)     2,102,992  (2,270,7
         754                                           2                                                                                          30)
1993  2,394,     2,466     483,373     461,757  1,421,76           0    24,927   591,724    2,500,172       104     (105,885)     2,103,588  (2,209,4
         287                                           4                                                                                          73)
1994  1,657,     2,115     430,536     297,822   915,636       2,411     8,686   411,601    1,636,156        99        21,050     1,845,256  (1,824,2
         206                                                                                                                                      06)

Florida Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  5,519,       777   3,231,247     604,851  1,622,65           0    59,575  1,364,68    3,651,764        66     1,867,337     2,256,870  (389,533
         101                                           1                               7                                                            )
1993  5,772,       200   3,622,288     229,409  1,647,53     203,611    69,901  1,425,71    3,576,169        62     2,196,777     2,428,578  (231,801
         946                                           7                               1                                                            )
1994  3,570,     4,351   2,563,148     135,600   833,239           0    34,510   882,997    1,886,346        53     1,684,502     1,979,501  (294,999
         848                                                                                                                                        )

George Washington Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,062,     5,550     417,202     101,842   441,464      46,778    49,824   251,822      891,730        84       170,930     1,748,370  (1,577,4
         660                                                                                                                                      40)
1993  1,337,       322     566,134     118,194   511,577      95,915    45,376   322,955    1,094,017        82       243,501     1,738,891  (1,495,3
         518                                                                                                                                      90)
1994  2,158,     3,593   1,006,643      89,626   720,315     295,013    42,823   527,899    1,675,676        78       482,337     1,318,618  (836,281
         013                                                                                                                                        )

Jefferson Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  652,79     7,130     180,427     101,152   303,028      26,022    35,038   152,657      617,897        95        34,900     1,579,368  (1,544,4
           7                                                                                                                                      68)
1993  1,110,    10,443     360,273     155,671   471,105      69,290    43,508   264,085    1,003,659        90       106,631     1,376,320  (1,269,6
         290                                                                                                                                      89)
1994  1,062,     1,444     166,591     214,479   477,101     115,782    86,969   243,488    1,137,819       107      (75,453)     1,116,750  (1,192,2
         366                                                                                                                                      03)

Kisatchie Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  14,499     6,375  10,546,396   1,206,174  1,619,57     929,091   191,495  3,575,31    7,521,647        52     6,977,461     3,242,056  3,735,40
        ,108                                           7                               0                                                            5
1993  9,651,     5,599   5,891,194     800,484  2,454,83     296,624   203,061  2,360,78    6,115,783        63     3,536,010     3,057,735   478,275
         793                                           1                               3
1994  10,328     5,807   5,601,016     680,631  3,689,74     165,329   185,716  2,534,17    7,255,595        70     3,072,644     2,888,749   183,895
        ,239                                           0                               9

Marion-Sumpter Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  6,913,     1,389   5,137,601     505,834  1,103,91      35,925   128,489  1,695,81    3,469,983        50     3,443,171     2,619,144   824,027
         154                                           6                               9
1993  6,092,     6,323   3,328,953     285,849  2,128,85     222,842   119,932  1,491,62    4,249,104        70     1,843,651     2,412,950  (569,299
         755                                           6                               5                                                            )
1994  6,298,       158   4,088,600     323,772  1,456,37     310,051   119,636  1,544,69    3,754,531        60     2,544,059     2,172,080   371,979
         590                                           3                               9

Mississippi Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  22,594    19,230  15,010,405   1,501,336  5,376,53     409,488   277,373  5,574,44   13,139,174        58     9,455,194     5,193,224  4,261,97
        ,368                                           6                               1                                                            0
1993  23,687     7,352  13,816,993   1,760,181  7,060,42     807,209   235,237  5,861,20   15,724,253        66     7,963,143     5,405,577  2,557,56
        ,396                                           4                               2                                                            6
1994  24,006    13,713  14,067,956   2,087,624  6,850,14     512,551   474,027  5,879,56   15,803,912        66     8,202,101     4,549,439  3,652,66
        ,013                                           2                               8                                                            2

North Carolina Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,568,   (1,273)     930,350     594,194   908,098      41,725    94,945   618,592    2,257,554        88       310,485     2,982,330  (2,671,8
         039                                                                                                                                      45)
1993  2,770,     1,496     905,139     643,224  1,064,49      69,519    86,197   670,595    2,534,033        91       236,040     2,590,489  (2,354,4
         073                                           8                                                                                          49)
1994  2,354,     1,965     547,054     863,923   804,013      77,643    60,365   573,158    2,379,102       101      (24,139)     2,602,563  (2,626,7
         963                                                                                                                                      02)

Ouachita Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  8,654,     4,300   2,694,069     387,873  4,832,60     520,817   215,283  2,108,84    8,065,414        93       589,529     6,871,584  (6,282,0
         943                                           1                               0                                                          55)
1993  12,420     2,572   2,999,060     698,389  7,961,91     359,782   399,252  3,004,78   12,424,127       100       (3,155)     6,005,268  (6,008,4
        ,972                                           7                               7                                                          23)
1994  15,387     8,227   4,785,358     809,988  8,477,41   1,037,200   269,426  3,777,48   14,371,513        93     1,016,096     5,903,873  (4,887,7
        ,609                                           0                               9                                                          77)

Ozark-St. Francis Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,050,       312   1,019,535     326,380   663,812           0    40,894   502,432    1,533,518        75       517,415     3,145,282  (2,627,8
         933                                                                                                                                      67)
1993  3,660,     (888)   1,484,401     579,231  1,544,10           0    53,626   901,935    3,078,900        84       581,578     2,765,239  (2,183,6
         478                                           8                                                                                          61)
1994  4,476,     1,413     526,496     468,019  3,421,22           0    59,493  1,103,93    5,052,668       113     (576,025)     2,417,035  (2,993,0
         643                                           2                               4                                                          60)

Texas Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  12,090    15,392   8,404,791     829,694  1,528,57     946,708   365,122  2,927,44    6,597,545        55     5,492,740     3,786,429  1,706,31
        ,285                                           8                               3                                                            1
1993  14,794    24,907   9,929,508   1,343,478  2,688,12     542,070   266,322  3,625,79    8,465,792        57     6,328,619     3,918,165  2,410,45
        ,411                                           6                               6                                                            4
1994  14,392     8,561   8,811,999     753,385  3,544,08   1,044,328   230,427  3,538,44    9,110,671        63     5,282,111     2,979,164  2,302,94
        ,782                                           2                               9                                                            7

Region 9
-----------------------------------------------------------------------------------------------------------------------------------------------------

Allegheny Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  19,585    63,650  14,883,364   1,421,464  2,810,65     245,108   161,316  4,840,14    9,478,691        48    10,106,866     2,953,833  7,153,03
        ,557                                           5                               8                                                            3
1993  18,309     3,284  14,265,787   1,148,720  2,561,54     153,103   177,255  4,532,28    8,572,907        47     9,736,783     3,110,616  6,626,16
        ,690                                           1                               8                                                            7
1994  21,099  (46,785)  16,383,271   1,048,691  2,348,86   1,235,059   130,086  5,253,97   10,016,666        47    11,082,516     3,264,696  7,817,82
        ,182                                           0                               0                                                            0

Chequamegon Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,352,     1,117     321,385      54,499   640,029     199,561   136,002   303,869    1,333,960        99        18,633     2,200,763  (2,182,1
         593                                                                                                                                      30)
1993  1,595,     2,038     584,300     145,823   533,465     113,913   216,157   344,375    1,353,733        85       241,963     2,323,836  (2,081,8
         696                                                                                                                                      73)
1994  2,101,     1,077     935,637      80,326   801,070     216,192    67,259   508,306    1,673,153        80       428,408     2,011,968  (1,583,5
         561                                                                                                                                      60)

Chippewa Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,623,     1,709   1,282,777      97,175  1,086,68     117,918    37,534   646,138    1,985,446        76       638,348     1,471,423  (833,075
         794                                           1                                                                                            )
1993  2,964,       252   1,487,996      73,724  1,044,03     318,946    39,296   731,176    2,207,180        74       757,072     1,483,027  (725,955
         252                                           8                                                                                            )
1994  3,460,     3,945   1,968,194      63,448  1,196,87     205,727    21,950   858,561    2,346,562        68     1,113,578     1,409,412  (295,834
         140                                           6                                                                                            )

Green Mountain Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  399,50     2,983     190,797      37,801   144,704      16,391     6,825    97,423      303,144        76        96,357       773,578  (677,221
           1                                                                                                                                        )
1993  414,43       761     250,214      21,749   123,368      16,107     2,240   102,860      266,324        64       148,115       695,090  (546,975
           9                                                                                                                                        )
1994  307,11       165     150,564      33,553    94,442      24,480     3,907    75,760      232,142        76        74,969       729,971  (655,002
           1                                                                                                                                        )

Hiawatha Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,670,        50     322,970     228,743  1,076,79      29,742    12,232   414,563    1,762,076       105      (91,543)     2,088,971  (2,180,5
         533                                           6                                                                                          14)
1993  2,208,     2,173     498,288     257,393  1,247,27     181,657    21,346   546,152    2,253,818       102      (45,691)     2,134,860  (2,180,5
         127                                           0                                                                                          51)
1994  2,243,     3,109     739,081     181,854  1,058,79     239,575    20,636   554,827    2,055,688        92       187,363     1,593,807  (1,406,4
         051                                           6                                                                                          44)

Huron-Manistee Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,345,   (6,927)   1,370,391     111,482   816,553      50,340     3,687   587,192    1,569,254        67       776,272     2,297,702  (1,521,4
         526                                                                                                                                      30)
1993  2,389,     4,033   1,245,039      91,436   985,455      59,878     3,289   595,452    1,735,510        73       653,620     2,389,211  (1,735,5
         130                                                                                                                                      91)
1994  2,623,     3,448   1,280,219     144,434   910,781     113,478   170,952   612,228    1,951,873        74       671,439     2,301,401  (1,629,9
         312                                                                                                                                      62)

Mark Twain Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,943,       383     818,760     113,164  1,740,77     101,940   168,150   693,661    2,817,693        96       125,482     2,167,185  (2,041,7
         175                                           8                                                                                          03)
1993  3,395,       359     979,179     139,004  1,719,30     288,171   269,837   781,415    3,197,734        94       198,123     2,701,458  (2,503,3
         857                                           7                                                                                          35)
1994  4,965,       247   1,522,452     207,334  2,581,99     518,601   135,293  1,207,59    4,650,815        94       315,104     2,172,885  (1,857,7
         919                                           2                               5                                                          81)

Monongahela Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  3,613,         0   2,338,003     890,906   275,922      12,444    96,025   879,319    2,154,616        60     1,458,684     1,636,508  (177,824
         300                                                                                                                                        )
1993  4,579,         0   2,946,919   1,154,968   402,745      17,911    56,978  1,130,63    2,763,238        60     1,816,283     1,654,433   161,850
         521                                                                           6
1994  2,663,         0   1,952,833     362,253   219,343      50,417    78,531   646,212    1,356,756        51     1,306,621     1,499,882  (193,261
         377                                                                                                                                        )

Nicolet Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,256,     3,155   1,242,054     187,680   759,399      23,861    40,752   553,249    1,564,941        69       691,960     2,689,485  (1,997,5
         901                                                                                                                                      25)
1993  2,234,     2,420   1,300,939     229,426   597,912      70,216    34,021   549,623    1,481,198        66       753,736     2,527,841  (1,774,1
         934                                                                                                                                      05)
1994  2,461,     2,302   1,649,794     167,712   515,747     102,068    23,839   608,830    1,418,196        58     1,043,266     1,736,926  (693,660
         462                                                                                                                                        )

Ottawa Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  2,038,       734   1,376,338     167,688   326,067     138,416    29,619   502,127    1,163,917        57       874,945     2,899,921  (2,024,9
         862                                                                                                                                      76)
1993  2,437,     9,589   1,400,454     214,880   519,428     266,781    25,929   600,386    1,627,404        67       809,657     3,399,081  (2,589,4
         061                                                                                                                                      24)
1994  2,692,     4,444   1,315,761     171,044   784,526     385,198    31,996   664,132    2,036,896        76       656,073     2,708,903  (2,052,8
         969                                                                                                                                      30)

Shawnee Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  100,94         0      44,303      27,087    29,234           0       317    25,156       81,794        81        19,147       687,125  (667,978
           1                                                                                                                                        )
1993  124,44         0      44,467      36,677    34,395       8,874        27    31,103      111,076        89        13,364       507,173  (493,809
           0                                                                                                                                        )
1994  57,866         0    (23,946)       7,755   (917)\j      74,970         4    14,466       96,278       166      (38,412)       236,546  (274,958
                                                                                                                                                    )

Superior Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,665,       645     720,237     121,622   651,877     103,997    66,949   399,433    1,343,878        81       321,449     1,663,139  (1,341,6
         327                                                                                                                                      90)
1993  2,101,    20,272     464,870     150,058  1,016,71     365,941    84,011   499,395    2,116,115       101      (14,253)     1,730,357  (1,744,6
         862                                           0                                                                                          10)
1994  2,125,     2,886     424,861      74,658  1,067,50     484,282    71,645   512,826    2,210,915       104      (85,079)     1,595,648  (1,680,7
         836                                           4                                                                                          27)

Wayne-Hoosier Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  445,64         0     498,432      31,314  (94,984)           0    10,880   108,691       55,901        13       389,741       578,553  (188,812
           2                                                                                                                                        )
1993  112,31         0      74,469       5,138    24,117           0     8,595    25,931       63,781        57        48,538       440,164  (391,626
           9                                                                                                                                        )
1994  110,72         0      94,540       3,361    10,811           0     2,011    27,178       43,361        39        67,362       308,692  (241,330
           3                                                                                                                                        )

White Mountain Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  1,115,     9,635     863,659     114,013    61,697      54,228    12,758   273,399      516,095        46       599,895     1,501,536  (901,641
         990                                                                                                                                        )
1993  1,274,       333     881,650     167,221   196,327      18,785     9,847   315,996      708,176        56       565,987     1,595,481  (1,029,4
         163                                                                                                                                      94)
1994  1,110,     4,444     735,411     170,014   147,594      45,725     7,273   274,686      645,292        58       465,169     1,605,731  (1,140,5
         461                                                                                                                                      62)

Region 10
-----------------------------------------------------------------------------------------------------------------------------------------------------

Chugach Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  29,650       508      20,744       1,274     2,167         345     4,612     6,133       14,531        49        15,119       744,731  (729,612
                                                                                                                                                    )
1993  215,27     1,743     163,299           0    36,504       8,362     5,365    52,041      102,272        48       113,001       488,728  (375,727
           3                                                                                                                                        )
1994  13,919         0       6,429           0     4,501       1,250     1,739     3,045       10,535        76         3,384       564,368  (560,984
                                                                                                                                                    )

Tongass Forest
-----------------------------------------------------------------------------------------------------------------------------------------------------
1992  13,044    40,135  (14,312,50  20,479,529  4,442,03   2,122,219   272,754  3,182,82   30,499,354       234  (17,455,186)    24,238,259  (41,693,
        ,168                  1)\n                     2                               0                                                         445)
1993  15,546    43,914  (1,991,047  12,866,230  2,433,67   1,177,947  1,015,59  3,621,70   21,115,146       136   (5,568,835)    25,865,840  (31,434,
        ,311                   )\n                     6                     1         2                                                         675)
1994  34,284   134,426   5,246,095  22,913,669  2,563,34   3,274,297   153,136  8,499,35   37,403,795       109   (3,118,830)    25,871,740  (28,990,
        ,965                                           2                               1                                                          570
-----------------------------------------------------------------------------------------------------------------------------------------------------
\a Total receipts equals the total of interest and penalties,
National Forest Fund, purchaser road credits, Knutson-Vandenberg
Fund, Salvage Sale Fund, and associated charges. 

\b According to the Forest Service, negative figures appear because
charges assessed in prior years were dismissed in a subsequent year
and an adjustment became necessary. 

\c According to the Forest Service, distributions had been made to
the Knutson-Vandenberg Fund and the Salvage Sale Fund on the basis of
anticipated excess receipts.  Negative figures result, however, when
the expected excess receipts are not actually received by September
30. 

\d Payments to states are calculated on the basis of 25 percent of
the total amounts in the National Forest Fund, purchaser road
credits, Knutson-Vandenberg Fund, and the Salvage Sale Fund.  Certain
forests in Regions 5 and 6, however, receive a special payment to
compensate for lost revenues due to the listing of the northern
spotted owl as a threatened species. 

\e Total receipts distributed equals the total of the amounts in
purchaser road credit, Knutson-Vandenberg Fund, Salvage Sale Fund,
associated charges, and payments to states.  Unlike the national
totals presented elsewhere, the forest totals do not reflect
distributions made at the national level for Roads and Trails Fund
and Purchaser-Elect Roads.  These two categories totaled about $157
million for fiscal years 1992-94. 

\f Percent distributed equals the total receipts distributed divided
by total receipts. 

\g Receipts undistributed equals the total receipts minus the total
receipts distributed. 

\h Net results equals receipts undistributed minus the preparation
and administration outlays. 

\i The Forest Service returned cash that purchasers paid for timber
and replaced it with charges to the purchaser road credits account
resulting in a negative amount. 

\j The forests collected more funds than projected and needed to
adjust the Knutson-Vandenberg Fund in subsequent years.  The excess
funds had been sent to either the National Forest Fund or the Salvage
Sale Fund. 

\k This spotted owl forest receives special payments to compensate
for the lost revenues due to the listing of the northern spotted owl
as a threatened species. 

\l The adjustment was made to the overall payment to the State of
California. 

\m In 1992, the forest had large surpluses in the Salvage Sale Fund
and transferred these amounts to unfunded Knutson-Vandenberg projects
and the National Forest Fund. 

\n Figure is negative because the National Forest Fund had to absorb
the downward adjustment of prior year's timber prices on the Tongass
National Forest. 

Source:  Compilation based on Forest Service records. 


MAJOR CONTRIBUTORS TO THIS REPORT
=========================================================== Appendix I

RESOURCES COMMUNITY AND ECONOMIC
DEVELOPMENT DIVISION, WASHINGTON,
D.C. 

Linda L.  Harmon
John P.  Murphy, Jr.
J.  Annette Wright

SEATTLE REGIONAL OFFICE

Jill J.  Lund
Stan Stenersen

