Forest Service: Amount of Timber Offered, Sold, and Harvested, and Timber
Sales Outlays, Fiscal Years 1992 Through 1997 (Letter Report, 06/15/1999,
GAO/RCED-99-174).

The amount of timber sold from the national forests has fallen
significantly since a decade ago, when 11 board feet of timber was
offered for sale each year. Congress has raised concerns that the cost
of the Forest Service's timber sales program has not decreased likewise.
This report provides information for fiscal years 1992 through 1997 on
the (1) amount of timber offered for sale, sold, and harvested; (2)
outlays for timber sales by type of outlay; and (3) estimated cost per
thousand board feet harvested.

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

 REPORTNUM:  RCED-99-174
     TITLE:  Forest Service: Amount of Timber Offered, Sold, and
	     Harvested, and Timber Sales Outlays, Fiscal Years 1992
	     Through 1997
      DATE:  06/15/1999
   SUBJECT:  Timber sales
	     Forest management
	     Budget outlays
	     National forests
	     Economic analysis
	     Cost control
	     Prices and pricing
IDENTIFIER:  Salvage Sale Fund
	     Forest Service Timber Sales Program

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    United States General Accounting Office GAO                Report
    to the Chairman, Subcommittee on Department Operations, Oversight,
    Nutrition, and Forestry, Committee on Agriculture, House of
    Representatives June 1999          FOREST SERVICE Amount of Timber
    Offered, Sold, and Harvested, and Timber Sales Outlays, Fiscal
    Years 1992 Through 1997 GAO/RCED-99-174 GAO                 United
    States General Accounting Office Washington, D.C. 20548 Resources,
    Community, and Economic Development Division B-282603 June 15,
    1999 The Honorable Bob Goodlatte Chairman, Subcommittee on
    Department Operations, Oversight, Nutrition, and Forestry
    Committee on Agriculture House of Representatives Dear Mr.
    Chairman: The amount of timber sold from national forests has
    decreased significantly since the late 1980s, when 11 billion
    board feet of timber was offered for sale annually. Concerned that
    the trends of the costs associated with the Forest Service's
    timber sales program have not decreased in a similar manner, you
    asked us to provide information for fiscal years 1992 through 1997
    on the (1) amount of timber offered for sale, sold, and harvested;
    (2) outlays for timber sales by type of outlay; and (3) estimated
    cost per thousand board feet harvested. The details for the amount
    of timber sales outlays and timber volumes by forest and region
    are presented in appendixes I and II. National information is
    summarized in the following sections of this report. Results in
    Brief    During fiscal years 1992 through 1997, the amount of
    timber offered for sale decreased 21 percent, the amount of timber
    sold decreased 23 percent, and the amount of timber harvested by
    timber purchasers decreased 55 percent, while the outlays to
    prepare and administer these sales decreased about 21 percent.1
    Although the amount of timber offered, sold, and harvested
    appeared to be stabilizing during fiscal years 1995 through 1997,
    the individual types of outlays, such as sales preparation or
    planning for transportation systems, varied considerably from
    decreases of almost 61 percent to increases of almost 90 percent.
    According to the Forest Service, in fiscal year 1997, the
    estimated national cost per thousand board feet ranged from $186
    for timber sales conducted primarily to supply timber (commodity
    sales) to $194 for timber sales being made primarily to help
    achieve desired ecological conditions (stewardship sales). From
    fiscal year 1993 (when the Forest Service first categorized the
    purpose of its sales) through fiscal year 1997, the national cost
    per thousand board feet rose almost 35 percent for commodity sales
    1The outlays discussed in this report and its appendixes represent
    the eight categories of outlays associated with preparing and
    administering timber sales and do not include all of the outlays
    associated with operating the timber program. The outlays are
    presented in constant 1997 dollars. Page 1
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 and
    almost 72 percent for stewardship sales. The Forest Service
    identified the shift to more stewardship sales and reducing or
    eliminating the practice of clearcutting, which increases the
    number of acres required to obtain the same quantity of timber
    volume, as reasons for the cost increases. In addition,
    stewardship sales sometimes require more road construction,
    involve increased requirements for performing landscape and
    watershed analysis, and involve the increased monitoring and
    surveying of species to obtain the same volume of wood products.
    Amount of Timber       The Forest Service, within the Department
    of Agriculture, manages the Offered, Sold, and     192-million-
    acre national forest system, with its 155 national forests, for
    multiple-use purposes-including timber production. Timber offered
    for Harvested Decreases    sale from national forests reached a
    peak in the early 1980s, when Over 6-Year Period     12 billion
    board feet was offered, and similar high rates continued until the
    early 1990s. At that time, concerns about the environmental
    effects of timber harvests and the threats to various species
    residing in forest habitats caused the Forest Service to decrease
    its timber sales substantially. Figure 1 shows that the amount of
    timber offered, sold, and harvested decreased from fiscal year
    1992 through fiscal year 1997. Page 2
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 Figure
    1: Amount of Timber Offered, Sold, and Harvested, Fiscal Years
    1992 Through 1997 8,000 Board feet in millions 7,000 6,000 5,000
    4,000 3,000 2,000 1,000 0 1992              1993        1994
    1995                 1996                  1997 Fiscal years
    Offered Sold Harvested Note: Amount includes sales from both the
    regular and salvage programs. Although the amount of timber
    offered for sale averaged about 4 billion board feet annually
    beginning in fiscal year 1995, the amount of timber sold and
    harvested varied slightly. According to the Forest Service, a time
    lag of about 2 years exists between the time when timber is
    offered and harvesting has been completed. In addition, some sales
    are appealed, which generally delays offering the timber for sale,
    others receive no bids Page 3
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 and must
    be reoffered, or market conditions for wood products are such that
    the purchaser delays harvesting, within the flexibility of the
    timber sales contract, until the market improves. Timber Volume
    Historically, according to the Forest Service, the primary purpose
    for most Composition Has Changed      timber sales was to help
    meet the nation's demand for wood. Today, more and more timber
    sales are being designed to help attain various stewardship
    objectives. The Forest Service is placing its emphasis on the
    ecological sustainability of the national forests and indicates
    that the focus of the forest management program will shift even
    further toward using timber sales to accomplish ecological
    objectives. Beginning in fiscal year 1993, the Forest Service
    began tracking its timber sales by which forest management
    objective the sales were intended to accomplish. The Forest
    Service categorizes its sales as follows: * Timber Commodity
    Purpose Sales include timber sales being made primarily to supply
    timber in response to society's demand for wood. * Forest
    Stewardship Purpose Sales include timber sales being made
    primarily to help achieve desired ecological conditions and/or to
    attain some nontimber resource objective such as improving forest
    health or reducing forest fuels. * Personal Use Purposes Sales
    include sales being made primarily to supply firewood, Christmas
    trees, and other miscellaneous forest products to individuals for
    their own consumption. Changes in the makeup of the timber
    offered, sold, and harvested demonstrate the Forest Service's
    shift in the role of timber sales in managing the national forests
    among its multiple uses. The Forest Service has annually offered
    for sale about 1.6 billion board feet of salvage timber-that is,
    timber that is dead, dying, or insect infested. This amounted to
    about 15 percent of the total timber offered for sale from fiscal
    year 1977 (when the Salvage Sale Fund was started) through fiscal
    year 1991. However, from fiscal year 1992 through fiscal year 1997
    when overall timber sales decreased, the amount of salvage timber
    offered for sale remained fairly constant. This shift in emphasis
    can be seen in the composition of recent timber sales statistics
    as shown in table 1. Page 4                           GAO/RCED-99-
    174 Timber Sales Volumes and Outlays B-282603 Table 1: Amount of
    Timber Offered and Harvested, Fiscal Years 1992 Through 1997
    Amount in millions of board feet Amount of timber offered
    Amount of timber harvested Percentage of           Commodity
    Stewardship       Personal use Fiscal year           Regulara
    Salvageb                   Total             regular
    purposec            purposec            purposec 1992
    3,650        1,412                  5,062                  72.1
    N/A                N/A                   N/A 1993
    2,649        1,906                  4,555                  58.2
    4,202               1,380                   301 1994
    2,403        1,005                  3,408                  70.5
    3,238               1,229                   330 1995
    2,155        1,852                  4,007                  53.8
    2,477               1,122                   266 1996
    2,079        1,936                  4,015                  51.8
    2,138               1,268                   244 1997
    2,256        1,745                  4,001                  56.4
    1,704               1,310                   259 Legend N/A = not
    applicable aRegular refers to those sales prepared using the
    regular appropriations. bSalvage refers to those sales prepared
    using the Salvage Sale Fund, a permanent appropriation. cThe
    Forest Service did not specifically categorize its timber sales by
    purpose until fiscal year 1993. Timber Sales Outlays
    Preparing timber sales usually takes about 3 years and consists of
    six steps Vary by Category                                called
    "gates." The early steps involve identifying the timber to be
    offered for sale and conducting the necessary environmental
    assessments of the proposed sale area. The later steps involve
    advertising the sale and selling the timber. Because of the
    overall time involved, during any given year, some timber sales
    could be in the beginning steps, while others could be at or near
    the end steps.2 Once the Forest Service awards the timber sales
    contract, the purchaser generally has 3 years to complete the
    harvesting of the timber. Throughout the timber sales process,
    individual forests use appropriated funds to pay the costs
    associated with preparing and administering these timber sales. In
    addition, they use moneys from a permanent appropriation-the
    Salvage Sale Fund-to prepare and administer salvage timber sales.
    Likewise, the regional and national offices incur outlays for
    managing the program, integrating the timber sales program with
    the management of other natural resources in the national forests,
    and reporting program results to the Congress and other interested
    parties. 2This multiyear, multistep process of having timber sales
    in various stages of development up until the time when a sale is
    offered is referred to as the timber pipeline. Page 5
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 On a
    cash basis, timber sales outlays fall into eight categories and
    include such functions as sale preparation, analysis/document
    preparation, and harvest administration.3 These outlays have
    decreased about 21 percent from fiscal year 1992 through fiscal
    year1997.4 However, within the eight cost categories, the range of
    change was greater; some categories increased almost 90 percent,
    while others decreased about 61 percent. Figures 2 and 3 show the
    trends in each of the eight categories.5 3Previously, the Forest
    Service used two additional categories of outlays-other resource
    support and timber planning-that were moved to the
    analysis/documentation and sales preparation categories,
    respectively, beginning in fiscal year 1995. For consistency, we
    adjusted the outlays for fiscal years 1992 through 1994 to reflect
    the current categories and demonstrate a more consistent trend
    interpretation. 4The cash basis recognizes outlays when paid and
    receipts when received. 5Because of the relatively small amounts
    involved, we have combined in the body of the report the
    appeals/litigation outlays with the appeals/litigation-indirect
    outlays. These outlays remain separated in appendixes I, II, and
    III. Page 6                                       GAO/RCED-99-174
    Timber Sales Volumes and Outlays B-282603 Figure 2: Trends of the
    Major Timber Sales Outlays, Fiscal Years 1992        $200,000,000
    Constant 1997 dollars Through 1997 $150,000,000 $100,000,000
    $50,000,000 0 1992            1993              1994        1995
    1996          1997 Fiscal years General administration
    Analysis/Documentation Harvest administration Sales preparation
    Page 7                                         GAO/RCED-99-174
    Timber Sales Volumes and Outlays B-282603 Figure 3: Trends of
    Other Timber Sales Outlays, Fiscal Years 1992 Through
    $60,000,000 Constant 1997 dollars 1997 $50,000,000 $40,000,000
    $30,000,000 $20,000,000 $10,000,000 0 1992            1993
    1994          1995           1996          1997 Fiscal years
    Appeals/Litigation Transportation planning Silvicultural exams
    Between fiscal year 1992 through 1997, the proportion of the
    individual timber sales outlays to the eight total outlays shifted
    markedly. Some outlay categories, such as harvest administration
    (17 percent, decreasing to 12 percent), analysis/documentation (24
    percent, decreasing to 15 percent), and silviculture exams (10
    percent, decreasing to 5 percent) experienced substantial
    decreases compared with the other outlay categories. Other
    outlays, such as general administration (18 percent, increasing to
    30 percent) and sales preparation (28 percent increasing to 32
    percent), increased as shown on figure 4. Page 8
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 Figure
    4: Proportions of Total Timber Sales Outlays, Fiscal Years 1992
    and 1997
    3% 6% 5% 10% 28%
    32%                    12% 17% 24%                 18%
    15%             30% 1992
    1997 Other Silvicultural exams Harvest adminsitration
    Analysis/Documentation General adminstraion Sales preparation
    According to Forest Service officials, the shift in the
    proportions of outlays such as harvest administration,
    silvicultural exams, and analysis/documentation generally
    paralleled the downward trends in the amount of timber offered,
    sold, and harvested. Although the outlays for sales preparation
    increased, the Forest Service indicated that some forests may have
    continued to charge the more general sales preparation category
    rather than the more specific analysis/documentation category (a
    function within the sales preparation process) and, therefore,
    identifying a true trend may be misleading. For example, when
    added together, sales preparation and analysis/documentation
    comprised about 53 percent of the fiscal year 1992 outlays and 47
    percent of the fiscal year 1997 outlays-a decrease of 6 percent.
    The Forest Service said that the shift in the general
    administration outlays-from 18 percent to 30 percent of the Page 9
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 total
    timber sales program outlays-occurred because costs-such as rents,
    utilities, and communications services-have increased over the
    period and must be distributed over a smaller timber sales program
    compared to that of the early 1990s. The details of the timber
    sale outlays amounts by type for fiscal years 1992 though 1997 are
    presented in appendix III. National Cost per      The Forest
    Service uses accrual accounting that matches the annual Thousand
    Board Feet    sale-related revenues to annual sale-related
    expenses, including expenses that are long-term investments to
    benefit future sale-related activities.6 Increasing
    From these total costs, the Forest Service develops a national
    cost-per-thousand-board-feet calculation for each of the sale
    purpose categories.7 According to the Forest Service's
    calculations, the national costs per thousand board feet for all
    three sale categories ranged from $113 to $195 (in constant 1997
    dollars) for fiscal years 1993 through 1997.8 As shown in figure
    5, the costs for the commodity sales program rose 34.8 percent
    (from $138 to $186), while the costs for the stewardship sales
    program rose 71.7 percent (from $113 to $194) over the same time
    frame. Personal use sales decreased 1.2 percent (from $169 to
    $167). 6The Forest Service calculates these rates by dividing the
    total expenses associated with each program component by the
    component's corresponding harvest volume. 7In fiscal year 1992,
    the Forest Service presented only a combined cost-per-thousand-
    board feet calculation. Beginning in fiscal year 1993, the Forest
    Service began separating the costs according to the purpose of the
    sales program. Thus, for consistency of presentation, we are
    including only the costs for fiscal years 1993 through 1997. 8The
    Forest Service also provided the costs per thousand board feet on
    a regional basis; these costs are included as appendix IV. Page 10
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 Figure
    5: Forest Service's Cost per Thousand Board Feet, Fiscal Years
    $250    Cost per thousand board feet 1993 Through 1997 200 150 100
    50 1993                     1994          1995             1996
    1997 Fiscal years Personal use Commodity Stewardship The Forest
    Service identified some of the processes involved in stewardship
    sales as reasons why the costs for stewardship sales are greater
    than those for commodity sales. Specifically, the Forest Service
    cited the fact that reducing or eliminating the practice of
    clearcutting increases the number of acres required to obtain the
    same quantity of timber. In addition, stewardship sales sometimes
    require more road construction, involve increased requirements for
    performing landscape and watershed analysis, and involve increased
    monitoring and surveying of species to obtain the same volume of
    wood products. Agency Comments                        We provided
    the Forest Service with a draft of this report for review and
    comment. The Forest Service commented that the report accurately
    and fairly presented information on the amounts of timber offered,
    sold, and harvested and the timber sales outlays and national
    costs per thousand Page 11
    GAO/RCED-99-174 Timber Sales Volumes and Outlays B-282603 board
    feet for fiscal years 1992 through 1997. The Forest Service also
    provided technical clarifications, which we incorporated into the
    report. We conducted our review by analyzing the Forest Service's
    timber sales accounting data for fiscal years 1992 through 1997.
    Appendix V explains our methodology in detail. We conducted our
    work from February through May 1999 in accordance with generally
    accepted government auditing standards. As arranged with your
    office, unless you publicly announce its contents earlier, we plan
    no further distribution of this report until 10 days after the
    date of this letter. We will then send copies to the Honorable
    Daniel R. Glickman, Secretary of Agriculture; Mike Dombeck, Chief
    of the Forest Service; appropriate congressional committees; and
    other interested parties. We will make copies available to others
    on request. If you or your staff have any questions about this
    report, please call me at (206) 287-4810. Major contributors to
    this report were Linda Harmon, William Hanson, and Sterling
    Leibenguth. Sincerely yours, James K. Meissner Associate Director,
    Energy, Resources, and Science Issues Page 12
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Page 13
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Contents Letter
    1 Appendix I
    16 Timber Sales Outlays by Region, Fiscal Years 1992 Through 1997
    Appendix II
    19 Timber Sales Outlays and Amounts of Timber Volumes by Forest
    and Region, Fiscal Years 1992 Through 1997 Appendix III
    71 National Timber Sales Outlays by Type, Fiscal Years 1992
    Through 1997 Appendix IV
    72 Regional Cost per Thousand Board Feet, Fiscal Years 1993
    Through 1997 Appendix V
    74 Objectives, Scope,       Methodology
    74 Timber Volumes Offered, Sold, and Harvested
    75 and Methodology          Timber Sales Outlays by Category
    76 Costs per Thousand Board Feet
    77 Page 14                          GAO/RCED-99-174 Timber Sales
    Volumes and Outlays Contents Additional Data Limitations
    78 Table       Table 1: Amount of Timber Offered and Harvested,
    Fiscal Years               5 1992 Through 1997 Figures    Figure
    1: Amount of Timber Offered, Sold, and Harvested, Fiscal
    3 Years 1992 Through 1997 Figure 2: Trends of the Major Timber
    Sales Outlays, Fiscal Years             7 1992 Through 1997 Figure
    3: Trends of Other Timber Sales Outlays, Fiscal Years 1992
    8 Through 1997 Figure 4: Proportions of Total Timber Sales
    Outlays, Fiscal Years            9 1992 and 1997 Figure 5: Forest
    Service's Cost per Thousand Board Feet, Fiscal             11
    Years 1993 Through 1997 Page 15                        GAO/RCED-
    99-174 Timber Sales Volumes and Outlays Appendix I Timber Sales
    Outlays by Region, Fiscal Years 1992 Through 1997 Dollars in
    constant 1997 dollars Fiscal year Region/Outlay category
    1992                  1993          1994                1995
    1996             1997 Region 1-Northern Region Sales preparation
    $14,550,920          $11,710,600         $8,359,885
    $8,235,591        $ 11,082,555      10,265,536 General
    administration              13,397,884       11,858,087
    15,811,966      14,638,199         16,660,650       14,379,472
    Analysis/documentation              17,380,679       16,415,334
    11,376,461           9,733,939     11,996,865       11,853,793
    Harvest administration               9,182,078         8,851,010
    7,516,738           6,205,699       5,816,265       6,439,227
    Silvicultural exams                  9,585,338         9,167,791
    5,527,100           3,642,922       3,082,455       3,047,210
    Transportation planning              2,027,402         1,686,201
    1,518,539           1,858,456       2,383,891       2,238,316
    Appeals/litigation                    427,204            457,431
    260,923             255,171         206,141          175,657
    Appeals/litigation- indirect                              578,857
    674,649          554,002             427,002         266,388
    243,397 Total                          $67,130,361         $
    60,821,108        $50,925,613     $ 44,996,978       $51,495,208
    $48,642,610 Region 2-Rocky Mountain Region Sales preparation
    $6,344,533       $5,714,357         $3,918,953      $4,752,520
    $6,925,179       $7,053,268 General administration
    3,834,684         3,711,087         5,165,807           3,861,349
    5,986,094       5,519,372 Analysis/documentation
    4,015,011         4,538,634         3,509,217           1,224,672
    2,608,663       4,731,279 Harvest administration
    4,904,258         5,181,215         4,423,607           3,636,931
    2,735,809       2,908,278 Silvicultural exams
    1,782,254         1,299,543          725,122             880,347
    959,067        1,038,667 Transportation planning
    432,144            362,022          304,139             644,300
    307,050          673,738 Appeals/litigation
    30,223             43,010           14,122              86,157
    68,737          111,219 Appeals/litigation- indirect
    123,878             63,297           96,205             792,483
    205,430           89,845 Total                         $
    21,466,989          $20,913,170        $18,157,165     $15,878,757
    $19,796,029      $22,125,665 Region 3-Southwestern Region Sales
    preparation                   $7,204,896       $7,105,164
    $4,190,592      $5,102,731           4,252,248      $3,433,549
    General Administration               4,185,670         3,827,491
    4,645,497           4,438,138       6,037,376       5,065,505
    Analysis/documentation               5,455,037         6,767,012
    3,851,975            862,333        1,757,790       2,048,506
    Harvest administration               5,860,970         6,125,922
    3,215,736           2,087,032       2,157,888       2,303,755
    Silvicultural exams                  2,985,834         2,227,128
    1,276,794           1,094,219       1,322,053       1,157,092
    Transportation planning               167,076            100,023
    89,743             346,394         381,803          361,545
    Appeals/litigation                    183,501            444,890
    (148,678)          1,246,016         88,032          483,060
    Appeals/litigation- indirect                             1,521,109
    4,641,699          883,690             326,832         238,989
    345,826 Total                          $27,564,091
    $31,239,332        $18,003,350     $15,503,696        $16,236,178
    $15,198,834 Region 4-Intermountain Region Sales preparation
    $9,330,728      $10,816,019         $8,554,806     $11,894,449
    $12,480,397       $9,153,549 General administration
    3,309,991         3,916,663         5,601,385           6,616,549
    7,378,493       8,729,930 Analysis/documentation
    6,244,306         6,829,467         5,901,430           4,804,435
    2,721,316       4,954,905 (continued) Page 16
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix I Timber
    Sales Outlays by Region, Fiscal Years 1992 Through 1997 Dollars in
    constant 1997 dollars Fiscal year Region/Outlay category
    1992                  1993            1994                1995
    1996             1997 Harvest administration
    5,136,038         5,916,578          5,065,113
    4,555,289          4,784,069       4,286,661 Silvicultural exams
    1,546,240         2,028,679          1,820,392
    1,139,142          1,568,511       1,242,193 Transportation
    planning                80,098            425,850
    300,699           1,151,091           442,090          909,775
    Appeals/litigation                     64,886             94,880
    14,781             30,828             25,409           52,413
    Appeals/litigation- indirect                               85,937
    45,540              84,399            190,814            116,923
    127,217 Total                         $ 25,798,224
    $30,073,671         $27,343,008         $30,382,596
    $29,517,207      $29,456,643 Region 5-Pacific Southwest Region
    Sales preparation              $24,917,009          $21,095,890
    $14,842,892         $23,868,666        $35,873,666
    $27,379,652 General administration              14,013,166
    12,932,804          11,523,969          15,258,413
    19,667,537       18,487,057 Analysis/documentation
    25,408,437       16,789,225          10,468,364
    3,110,371          1,216,812       4,740,593 Harvest
    administration              14,975,853       13,632,636
    10,906,971            9,249,559          9,541,044       8,701,043
    Silvicultural exams                  4,822,824         3,354,932
    3,061,714            1,287,532          4,296,468       3,432,742
    Transportation planning              1,920,310           626,005
    1,277,335            2,393,176          2,247,070       1,986,175
    Appeals/litigation                    563,256            530,584
    223,061            782,139            428,053           26,227
    Appeals/litigation- indirect                              647,410
    1,061,435          1,499,277             871,350
    740,872          560,027 Total
    $87,268,258          $70,023,510         $53,803,584
    $56,821,467        $74,011,521      $65,313,516 Region 6-Pacific
    Northwest Region Sales preparation              $46,185,958
    $40,457,631         $19,158,161         $30,365,403
    $41,558,273      $36,931,506 General administration
    29,193,628       22,730,353          25,490,771
    27,882,674         32,412,794       31,233,513
    Analysis/documentation              52,534,192       44,428,109
    22,069,861          14,407,423         16,877,800       18,459,861
    Harvest administration              29,295,522       27,809,175
    19,624,101          13,303,812         14,763,201       13,415,421
    Silvicultural exams                 20,957,483       18,528,112
    8,568,864            5,998,414          4,113,727       4,275,806
    Transportation planning              1,760,179         2,604,456
    2,496,996            4,168,146          4,070,051       4,201,877
    Appeals/litigation                    798,903            495,787
    2,256,292             307,885            163,189        3,116,939
    Appeals/litigation- indirect                              645,255
    705,951             434,537            905,176            328,698
    347,560 Total                         $181,371,127
    $157,759,574        $100,099,585         $97,338,934
    $114,287,731     $111,982,486 Region 8-Southern Region Sales
    preparation              $22,137,494          $17,873,966
    $14,252,098         $16,767,133        $17,804,491
    18,885,044 General administration               8,883,495
    8,708,917         10,075,883          10,657,801
    13,412,458       13,897,015 Analysis/documentation
    6,180,073         7,880,481          6,456,429
    4,513,495          4,061,181       5,536,318 Harvest
    administration               8,564,277         8,916,144
    6,493,405            6,543,181          6,802,414       6,340,093
    Silvicultural exams                  6,004,442         6,035,435
    3,555,393            3,633,634          3,216,536       3,265,455
    Transportation planning               888,696            533,265
    936,328           1,445,984          1,510,123       1,424,733
    Appeals/litigation                    133,461            212,720
    159,312             70,029            578,869           41,471
    (continued) Page 17                                   GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix I Timber Sales
    Outlays by Region, Fiscal Years 1992 Through 1997 Dollars in
    constant 1997 dollars Fiscal year Region/Outlay category
    1992                  1993            1994                 1995
    1996             1997 Appeals/litigation- indirect
    335,158            197,857             254,886             416,372
    553,925          404,868 Total
    $53,127,101          $50,358,786        $42,183,734
    $44,047,630        $47,939,997      $49,794,995 Region 9-Eastern
    Region Sales preparation              $14,407,422
    $14,292,572        $11,599,503           $12,431,018
    $13,870,766      $12,286,374 General administration
    5,006,531         4,815,616          5,634,200
    7,768,209          8,783,566       8,888,969
    Analysis/documentation               1,778,940         2,247,266
    2,911,159             1,261,470          3,121,472       5,096,586
    Harvest administration               5,544,369         5,058,660
    4,306,199             4,672,080          4,205,239       4,129,748
    Silvicultural exams                  3,669,397         4,091,937
    2,805,826             2,448,526          2,263,106       2,331,588
    Transportation planning               794,980            565,495
    409,812            1,358,056          1,138,142       1,279,600
    Appeals/litigation                     39,107             82,572
    48,177              94,723             41,948          109,326
    Appeals/litigation- indirect                              153,549
    173,004             415,001             181,414             96,469
    161,007 Total                          $31,394,297
    $31,327,116        $28,129,872           $30,215,497
    $33,520,706      $34,283,193 Region 10-Alaska Region Sales
    preparation                   $6,944,080       $6,902,164
    $7,992,992          $11,256,357        $11,251,156
    $9,739,487 General administration               5,794,849
    6,006,683          7,343,427             7,526,879
    8,661,979       7,773,811 Analysis/documentation
    12,771,738       13,571,364          10,726,010
    7,785,021          7,239,446       8,454,903 Harvest
    administration               5,078,607         5,153,855
    3,605,652             2,755,481          2,896,888       2,548,207
    Silvicultural exams                  3,403,306         3,174,270
    1,949,831             1,010,809          1,078,218       1,470,305
    Transportation planning               655,809            161,266
    1,891,189             3,251,611          1,540,859       1,963,088
    Appeals/litigation                     16,000                    0
    58,399             118,545             53,444           30,127
    Appeals/litigation- indirect                              208,683
    187,443             130,019             745,985            490,903
    699,260 Total                          $34,873,074
    $35,157,043        $33,697,517           $34,450,686
    $33,212,894      $32,679,187 Totals may not add because of
    rounding. Page 18                                    GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 The data in this report are generally
    timber sales accounting data that are on a cash basis that
    recognizes receipts when collected and outlays when paid. The data
    presented in this report and its appendixes are not a measure of
    profitability nor is it appropriate to compare the data with
    budget authority amounts. Also, these data do not match all costs
    associated with operating a particular forest with the related
    revenue generated by that forest and, thus, should not be used as
    a measure of profitability on an individual forest basis.
    Profitability should be measured on an accrual basis that matches
    all annual sales-related revenues with all annual sales-related
    expenses.1 We chose to use cash accounting data because they
    represent a method of reporting the day-to-day operations of a
    forest and were the only data available at the forest level. In
    addition, these data complement those in our two prior reports on
    the distribution of timber receipts.2 Fiscal year
    Region/Forest/Outlay Category/Volumes                         1992
    1993              1994                 1995                1996
    1997 Region 1 -Northern Region Regional Office Sales preparation
    $1,475,626            $1,740,910        $678,925
    $489,248           $526,277             $331,798 General
    administration             3,064,342             3,182,599
    3,471,104              3,200,491         4,461,731
    2,433,851 Analysis/documentation              282,435
    362,170            51,014               18,712               8,882
    32,914 Harvest administration             1,097,645
    841,450           587,000              547,480             446,067
    431,186 Silvicultural exams                 591,039
    579,668           398,867              316,402             157,006
    150,528 Transportation                      432,327
    358,913           178,202              627,103             891,794
    876,152 Appeals & litigation                     5,843
    958                55                 287                    0
    0 Appeals & litigation- indirect      200,520
    259,994           253,533              211,069             158,932
    50,553 Total timber sales outlays        $7,149,777
    $7,326,662      $5,618,702           $5,410,792
    $6,650,688           $4,306,983 Beaverhead-Deerlodge National
    Forests Sales preparation                  $758,979
    $521,783         $570,451              $647,159           $746,608
    $653,683 General administration              425,849
    323,327           652,518              748,125             657,767
    717,250 Analyis/Documentation               918,587
    598,618           448,865              210,574             479,136
    609,394 Harvest administration              325,999
    312,283           288,296              251,451             264,687
    276,285 (continued) 1Each fiscal year, the Forest Service issues
    an annual report to the Congress and the public with
    accomplishment, economic, and financial information about the
    forest management program. The annual report-National Summary:
    Forest Management Program Report-provides information on the
    profitability of the timber sales program. 2Forest Service:
    Distribution of Timber Sales Receipts, Fiscal Years 1992-94
    (GAO/RCED-95-237FS, Sept. 8, 1995) and Forest Service:Distribution
    of Timber Sales Receipts, Fiscal Years 1995 Through 1997
    (GAO/RCED-99-24, Nov. 12, 1998). Page 19
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995          1996
    1997 Silvicultural exams                 803,158
    694,873      232,782               238,971       194,992
    239,464 Transportation planning              84,726
    28,069       52,550                54,107        72,855
    90,516 Appeals & litigation                 78,922
    26,271        5,542                19,918        31,366
    13,897 Appeals & litigation- indirect       65,672
    43,833       10,140                62,444          6,013
    1,285 Total timber sales outlays        $3,461,892
    $2,549,057    $2,261,145         $2,232,750       $2,453,424
    $2,601,774 Volume offered (MMBF)                   20.5
    14.3           14.3                 16.5          18.8
    17.2 Volume sold (MMBF)                       8.9
    13.2           12.0                  8.9          11.5
    21.5 Volume harvested (MMBF)                 17.6
    14.9           20.6                 15.3          13.6
    12.4 Bitterroot National Forest Sales preparation
    $574,941            $420,069      $299,822              $221,790
    $259,499         $264,990 General administration
    434,604              301,973      395,800               301,415
    398,260          420,875 Analysis/documentation
    817,623              438,720      227,081               235,957
    371,696          313,044 Harvest administration
    168,859              209,966      153,089               128,036
    104,311          131,200 Silvicultural exams
    573,868              417,689      139,807                85,821
    72,430           99,072 Transportation planning
    71,006               76,487       16,339                18,767
    17,825           24,922 Appeals & litigation
    120,032               70,322       19,672                   262
    0               0 Appeals & litigation- indirect       20,466
    13,639       51,685                 8,716        11,734
    13,582 Total timber sales outlays        $2,781,399
    $1,948,865    $1,303,295         $1,000,764       $1,235,756
    $1,267,685 Volume offered (MMBF)                    6.2
    9.1           10.3                  7.4          10.8
    10.0 Volume sold (MMBF)                       5.3
    6.8            3.3                  6.8           4.2
    8.6 Volume harvested (MMBF)                  9.7
    11.9            4.2                  6.9           9.2
    9.5 Clearwater National Forest Sales preparation
    $1,295,479           $956,458      $836,390          $1,147,272
    $1,979,661      $1,553,098 General administration
    1,270,172             896,850     1,435,882             1,550,080
    1,602,054       1,331,384 Analysis/documentation
    1,544,220           1,330,440     1,093,468              613,929
    1,055,324         959,623 Harvest administration
    1,094,920           1,022,415     1,034,158              828,111
    723,289          800,880 Silvicultural exams
    879,684              754,644      470,525               272,650
    488,235          450,715 Transportation planning
    83,320              166,683      155,874                72,350
    157,288           73,169 Appeals & litigation
    135,873              103,573      143,471               177,852
    68,505           44,738 Appeals & litigation- indirect
    29,638               36,660       43,405                19,231
    11,121           56,711 Total timber sales outlays
    $6,333,307          $5,267,722    $5,213,173         $4,681,475
    $6,085,478      $5,270,318 Volume offered (MMBF)
    49.8                42.7           27.8                 31.2
    31.8            53.3 Volume sold (MMBF)                      49.9
    23.9           23.1                  9.2          47.1
    36.6 (continued) Page 20
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994               1995           1996
    1997 Volume harvested (MMBF)                116.0
    82.4           92.0                58.9           25.0
    42.0 Custer National Forest Sales preparation
    $184,280              $90,099       $76,011             $116,287
    $121,007         $140,976 General administration
    126,223 91                ,008       118,374              168,504
    145,664 1          55,087 Analysis/documentation
    55,623 7               3,319        46,698               71,577
    111,262           83,823 Harvest administration
    70,035 6               9,042        56,256               53,401
    46,534           48,294 Silvicultural exams
    81,470               60,562        45,527               55,940
    16,946           34,652 Transportation planning
    (930)             36,599         5,809               11,251
    839           65,830 Appeals & litigation                   1,817
    (379)          356                  (38)            26
    (25) Appeals & litigation- indirect          729
    (22)             0                  0           2,986
    0 Total timber sales outlays         $519,248            $420,228
    $349,031             $476,922      $445,264         $528,637
    Volume offered (MMBF)                    3.9                 2.9
    2.7                 0.8            4.3              3.1 Volume
    sold (MMBF)                       1.8                 3.1
    1.5                 1.8          3.5 0               .0 Volume
    harvested (MMBF)                  3.8                 1.7
    2.6                 5.1          2.6 0               .9 Flathead
    National Forest Sales preparation                 $1,029,407
    $581,640       $433,402             $390,053      $490,261
    $684,561 General administration             1,044,125
    761,139       920,569              822,407       748,405
    809,371 Analysis/Documentation             1,976,289
    1,777,605      1,162,006             758,253       865,389
    1,033,994 Harvest administration              780,883
    714,222       468,979              318,005       335,882
    398,372 Silvicultural exams                 501,381
    987,413       707,553              251,054       147,003
    264,394 Transportation planning              87,271
    125,530       145,235               18,764       229,535
    265,454 Appeals & litigation                   7,618
    70,658        34,235                5,628        17,364
    37,810 Appeals & litigation- indirect       33,741
    38,249        12,132               13,801          2,641
    9,203 Total timber sales outlays        $5,460,714
    $5,056,456     $3,884,110        $2,577,965       $2,836,479
    $3,503,159 Volume offered (MMBF)                   17.1
    16.2            5.8                16.9           29.0
    32.2 Volume sold (MMBF)                      49.6
    1.1            6.3                 9.1           37.0
    29.2 Volume harvested (MMBF)                 53.3
    54.4           20.3                22.0           18.0
    22.1 Gallatin National Forest Sales preparation
    $313,576            $286,985       $140,159             $136,168
    $178,202         $273,407 General administration
    285,920              266,982       296,726              284,968
    270,260          430,968 Analysis/Documentation
    499,455              313,645       158,342              233,012
    289,172          302,282 Harvest administration
    243,444              205,928       239,613              144,485
    148,959          191,098 Silvicultural exams
    240,893              246,959       130,793               76,947
    38,624           86,236 (continued) Page 21
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995           1996
    1997 Transportation planning              107,162
    27,494        7,222                34,881         32,462
    44,518 Appeals & litigation                    1,451
    124               0                   0         69,714
    66,736 Appeals & litigation- indirect        44,284
    13,277       19,764                18,306           9,514
    5,953 Total timber sales outlays         $1,736,186
    $1,361,394     $992,618              $928,767      $1,036,906
    $1,401,198 Volume offered (MMBF)                    16.4
    10.1            4.8                  4.7            4.2
    6.0 Volume sold (MMBF)                       17.3
    6.7            1.9                  1.8            1.5
    2.3 Volume harvested (MMBF)                   7.4
    10.6           11.1                  4.7            6.9
    6.2 Helena National Forest Sales preparation
    $471,061            $215,003      $230,610              $182,425
    $226,618        $185,565 General administration
    328,002              239,167      240,589               224,949
    301,902         361,886 Analysis/documentation
    451,214              287,995      170,570               236,041
    465,628         356,685 Harvest administration
    198,216              148,026      110,973               134,146
    123,473         139,535 Silvicultural exams
    365,847              192,171      140,098               193,214
    174,628         168,064 Transportation planning
    46,396               16,902       14,089                13,998
    16,889          31,106 Appeals & litigation
    9,517              16,915       17,867                   228
    1,075          4,812 Appeals & litigation- indirect          9,475
    7,300        7,767                   178            510
    1,505 Total timber sales outlays         $1,879,728
    $1,123,480     $932,564              $985,181      $1,310,723
    $1,249,158 Volume offered (MMBF)                     5.1
    8.0           13.7                  3.0           18.2
    8.5 Volume sold (MMBF)                        7.4
    5.3            3.4                  9.4           16.3
    4.0 Volume harvested (MMBF)                  16.4
    4.8            9.2                  7.9            5.2
    9.0 Kootenai National Forest Sales preparation
    $2,612,843          $2,018,908    $1,689,189         $1,734,924
    $1,813,712     $1,772,411 General administration
    1,862,415           1,766,430     2,356,532             2,488,710
    2,911,046      2,696,465 Analysis/Documentation
    3,137,149           3,671,210     3,144,529             3,734,883
    3,796,002      3,650,460 Harvest administration
    1,365,591           1,447,873     1,222,981             1,060,498
    1,204,676      1,558,931 Silvicultural exams
    1,295,194           2,141,795     1,453,553             1,117,491
    1,180,782      1,027,735 Transportation planning
    217,993              268,434      229,155               406,765
    477,993         340,768 Appeals & litigation
    17,299               78,841       17,068                21,859
    395           6,643 Appeals & litigation- indirect        62,735
    178,272       48,099                43,624         45,948
    40,882 Total timber sales outlays        $10,571,219
    $11,571,762 $10,161,105              $10,608,754       $11,430,553
    $11,094,295 Volume offered (MMBF)                   153.3
    75.6           73.7                 65.8          121.4
    104.1 Volume sold (MMBF)                      180.0
    81.5           55.6                 52.6          121.8
    85.8 Volume harvested (MMBF)                 174.4
    154.8        110.8                   70.3           99.9
    86.2 (continued) Page 22
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                         1992
    1993            1994                1995          1996
    1997 Lewis and Clark National Forests Sales preparation
    $480,215            $335,628       $329,382             $206,987
    $238,819         $296,262 General administration
    320,673              243,738       371,003              379,131
    286,140          347,291 Analysis/documentation
    511,956              484,229       372,124              262,118
    247,677          295,560 Harvest administration
    156,331              161,130       153,422              145,576
    152,359          154,750 Silvicultural exams
    504,924              301,308       198,911              151,686
    110,308           79,434 Transportation planning
    46,239               35,492         9,122               46,277
    25,666           24,652 Appeals & litigation
    6,583                (196)            10                 377
    0           1,259 Appeals & litigation- indirect           1,148
    1,580         9,123                9,719           875
    8,842 Total timber sales outlays          $2,028,070
    $1,562,908     $1,443,098        $1,201,871       $1,061,845
    $1,208,050 Volume offered (MMBF)                     25.0
    6.8           11.7                  4.6          11.2
    15.0 Volume sold (MMBF)                        21.5
    3.9            4.1                  2.3           8.8
    13.4 Volume harvested (MMBF)                   22.0
    7.4           15.9                  9.6          10.8
    6.7 Lolo National Forest Sales preparation
    $1,341,787          $1,099,760      $771,833             $888,205
    $1,548,615      $1,019,790 General administration
    1,008,080             970,891      1,236,378            1,109,259
    1,419,263       1,408,878 Analysis/documentation
    1,220,382             951,761       929,464              935,347
    1,579,860       1,391,316 Harvest administration
    829,189              850,870       787,556              689,964
    597,116          723,381 Silvicultural exams
    814,083              483,414       245,395              232,035
    175,960          149,889 Transportation planning
    332,390              237,079       415,108              239,076
    168,006          140,920 Appeals & litigation
    8,665               8,173         6,734                    0
    0               0 Appeals & litigation- indirect           8,067
    13,973        17,190                  880              0
    1,440 Total timber sales outlays          $5,562,644
    $4,615,921     $4,409,659        $4,094,766       $5,488,820
    $4,835,614 Volume offered (MMBF)                     60.2
    51.9           31.3                 29.2          49.8
    53.9 Volume sold (MMBF)                        57.8
    41.4           32.7                 12.9          19.7
    66.7 Volume harvested (MMBF)                   68.0
    70.7           67.8                 24.1          32.3
    45.4 Nez Perce National Forest Sales preparation
    $1,186,917           $802,823       $755,958             $772,453
    $958,776         $940,467 General administration
    1,006,200             783,262      1,130,786             781,164
    726,171          922,196 Analysis/documentation
    1,180,935           1,541,265       860,996              770,080
    600,655          708,993 Harvest administration
    860,737            1,133,138       796,251              632,896
    514,846          448,334 Silvicultural exams
    514,251              462,672       352,182              343,621
    160,193          128,238 Transportation planning
    44,611               27,325       132,797              155,250
    87,437           77,955 (continued) Page 23
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                         1992
    1993            1994                1995           1996
    1997 Appeals & litigation                      892
    8,182         7,723                4,755         17,464
    (213) Appeals & litigation- indirect           8,230
    (7)       26,333                2,034           6,189
    35,187 Total timber sales outlays          $4,802,772
    $4,758,661     $4,063,027        $3,462,254        $3,071,731
    $3,261,157 Volume offered (MMBF)                     16.9
    34.5           10.3                  4.5           20.6
    34.4 Volume sold (MMBF)                         0.4
    31.8            6.4                  6.7           28.4
    21.3 Volume harvested (MMBF)                   84.6
    69.6           89.9                 38.8           38.3
    19.4 Idaho Panhandle National Forest Sales preparation
    $2,825,808          $2,640,537     $1,547,755        $1,302,620
    $1,994,502     $2,148,527 General administration
    2,221,278           2,030,721      3,185,705            2,578,995
    2,731,986      2,343,969 Analysis/documentation
    4,784,811           4,584,359      2,711,299            1,653,457
    2,126,182      2,115,706 Harvest administration
    1,990,228           1,734,668      1,618,164            1,271,650
    1,154,064      1,136,981 Silvicultural exams
    2,419,545           1,844,622      1,011,106             307,088
    165,347         168,790 Transportation planning
    474,892              281,193       157,036              159,867
    205,302         182,355 Appeals & litigation
    32,691               73,990         8,191               24,043
    232               0 Appeals & litigation- indirect         94,153
    67,901        54,831               36,998           9,926
    18,253 Total timber sales outlays         $14,843,406
    $13,257,992 $10,294,087               $7,334,718        $8,387,540
    $8,114,581 Volume offered (MMBF)                     24.5
    109.4           45.0                 64.1           75.4
    79.3 Volume sold (MMBF)                        95.7
    119.1           11.8                 32.6           36.8
    91.2 Volume harvested (MMBF)                  235.0
    134.1         116.8                  86.9           80.8
    56.9 Region 1 totals Sales preparation
    $14,550,919     $11,710,602         $8,359,886        $8,235,591
    $11,082,555    $10,265,535 General administration
    13,397,884          11,858,087     15,811,966        14,638,198
    16,660,650     14,379,471 Analysis/documentation
    17,380,680          16,415,336     11,376,458            9,733,939
    11,996,865     11,853,794 Harvest administration
    9,182,078           8,851,011      7,516,737            6,205,699
    5,816,264      6,439,227 Silvicultural exams
    9,585,338           9,167,791      5,527,101            3,642,922
    3,082,454      3,047,211 Transportation
    2,027,402           1,686,201      1,518,539            1,858,455
    2,383,891      2,238,317 Appeals & litigation
    427,203              457,432       260,923              255,172
    206,140         175,657 Appeals & litigation- indirect
    578,857              674,648       554,003              427,001
    266,388         243,397 Total timber sales outlays
    $67,130,361     $60,821,108 $50,925,613              $44,996,978
    $51,495,208    $48,642,610 Volume offered (MMBF)
    398.9               381.5         251.4                248.7
    395.5          417.0 Volume sold (MMBF)
    495.6               337.8         162.1                154.1
    336.6          380.6 Volume harvested (MMBF)
    808.2               617.3         561.2                350.5
    342.6          316.6 (continued) Page 24
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes
    1992                1993            1994               1995
    1996             1997 Region 2-Rocky Mountain Region Regional
    Office Sales preparation                 $1,182,567
    $1,223,030      $750,033             $511,798       $598,749
    $585,601 General administration              766,515
    895,241      1,246,195             773,167       1,580,055
    1,382,664 Analysis/documentation                   68,617
    103,200        23,931                   5               (9)
    2,448 Harvest administration              660,598
    863,473       469,390              186,802        208,670
    302,350 Silvicultural exams                 263,981
    142,514        80,759               37,114         64,959
    51,472 Transportation planning                  13,788
    55,580         (3,901)            127,652         79,856
    177,885 Appeals & litigation                         0
    0              0              25,095         45,688
    30,750 Appeals & litigation- indirect             822
    0        52,176                 625          79,582
    61,877 Total timber sales outlays        $2,956,887
    $3,283,037     $2,618,583         $1,662,259      $2,657,551
    $2,595,046 Arapho and Roosevelt National Forests Sales preparation
    $259,120               $241,126       $148,150
    $132,766       $541,837         $289,835 General administration
    71,364              88,681        82,346               89,778
    191,441           65,823 Analyis/documentation
    88,719             124,046        26,665                 519
    6         101,285 Harvest administration              250,945
    246,280       157,627              153,338         99,954
    97,422 Silvicultural exams                      97,440
    96,864        78,553               92,519         17,224
    2,616 Transportation planning                   3,047
    67               0               9,295          (1,351)
    (6) Appeals & litigation                      3,954
    2,913         5,238                   5          15,498
    0 Appeals & litigation- indirect              53
    0              0                  0                0
    0 Total timber sales outlays         $774,641
    $799,977       $498,579             $478,221       $864,608
    $556,975 Volume offered (MMBF)                       7.9
    4.2            1.4                 2.4             5.3
    2.7 Volume sold (MMBF)                          2.0
    4.7            3.1                 1.9             0.0
    5.2 Volume harvested (MMBF)                     9.0
    9.7            8.9                 2.2             2.2
    0.9 Bighorn National Forest Sales preparation
    $283,165               $187,752       $224,806
    $135,964       $149,295         $169,104 General administration
    163,215                 120,538       143,506              114,069
    456,955          198,365 Analysis/documentation
    156,099                 198,572        76,576                3,203
    9,262         133,974 Harvest administration              209,019
    242,496       283,505              213,807        200,646
    193,640 Silvicultural exams                      16,634
    12,581        10,860                4,123            788
    56,659 Transportation planning                  45,842
    25,200        12,313               39,677           6,343
    16,274 Appeals & litigation                         0
    0              0                  0                0
    0 Appeals & litigation- indirect            7,292
    (798)             0                  0                0
    0 Total timber sales outlays         $881,266
    $786,340       $751,565             $510,844       $823,289
    $768,016 (continued) Page 25
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes
    1992                1993            1994               1995
    1996             1997 Volume offered (MMBF)
    5.0                 4.9           10.5                 2.7
    4.7              6.7 Volume sold (MMBF)
    7.1                 2.3            0.8                 4.8
    0.8              3.6 Volume harvested (MMBF)
    13.8                12.0            7.1                 6.8
    6.9              5.3 Black Hills National Forest Sales preparation
    $1,327,227             $1,151,503     $741,296          $1,761,812
    $2,438,800       $1,935,694 General administration
    960,306             881,746     1,298,017              918,054
    1,288,885       1,485,758 Analysis/documentation
    932,636           1,103,915     1,326,048              204,853
    130,544        1,854,625 Harvest administration
    1,312,189              1,288,787     1,161,492
    998,435       819,115          686,909 Silvicultural exams
    396,554             337,068      235,900               224,793
    249,469          298,265 Transportation planning
    246,171             198,217      216,056               167,335
    68,517           98,125 Appeals & litigation
    20,427              25,177        9,120                44,404
    6,883          12,947 Appeals & litigation- indirect
    78,834              44,966       34,628               733,388
    71,192           28,280 Total timber sales outlays
    $5,274,344             $5,031,380    $5,022,557         $5,053,075
    $5,073,404       $6,400,603 Volume offered (MMBF)
    154.5               119.3           98.9               111.9
    54.4           136.8 Volume sold (MMBF)
    122.7                82.8           81.0                92.2
    15.7            85.3 Volume harvested (MMBF)
    126.6                85.2           67.5                70.5
    52.5            64.8 Grand Mesa, Uncompahgre, and Gunnison
    National Forests Sales preparation                      $747,468
    $670,930      $408,494              $453,858      $731,816
    $638,389 General administration                  439,007
    279,180      362,140               480,324       697,529
    425,057 Analysis/documentation                  562,547
    665,766      459,896                73,708       281,495
    595,699 Harvest administration                  495,435
    316,638      553,917               432,033       293,181
    294,796 Silvicultural exams                     178,945
    132,360       87,177                39,913          3,318
    68,380 Transportation planning                    911
    426        16,096                36,409        17,112
    16,823 Appeals & litigation                       142
    0               0                  0               0
    7,489 Appeals & litigation- indirect             506
    4,524              0              24,557           464
    171 Total timber sales outlay         $2,424,961
    $2,069,823    $1,887,721         $1,540,802      $2,024,914
    $2,046,804 Volume offered (MMBF)                      39.2
    34.6           20.9                 5.6           11.1
    15.6 Volume sold (MMBF)                         18.8
    34.3           20.6                11.6            0.5
    7.4 Volume harvested (MMBF)                    39.9
    33.6           45.9                25.5           16.1
    9.0 Medicine Bow-Routt National Forests Sales preparation
    $778,196           $461,551      $499,698              $497,115
    $675,946         $773,294 General administration
    600,741             560,373      797,076               613,252
    584,719          543,509 Analysis/documentation
    1,058,116              1,049,408      782,255
    107,579       371,727          557,545 (continued) Page 26
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes
    1992                1993            1994               1995
    1996             1997 Harvest administration
    898,780             780,670       565,812              510,681
    408,425          580,765 Silvicultural exams
    402,479             235,080       104,742              115,649
    76,089          349,892 Transportation planning
    55,303              23,088         9,094              154,748
    122,453          208,189 Appeals & litigation
    5,699              12,033           (357)                 0
    0          25,289 Appeals & litigation- indirect            36,204
    10,199           826               15,376           9,378
    232 Total timber sales outlays         $3,835,519
    $3,132,402     $2,759,147         $2,014,401      $2,248,737
    $3,038,715 Volume offered (MMBF)                       38.5
    31.1           24.8                20.4            30.4
    23.7 Volume sold (MMBF)                          22.7
    41.6           27.2                13.1            12.0
    22.2 Volume harvested (MMBF)                     56.8
    31.7           38.2                24.2            21.7
    19.9 Nebraska National Forest Sales preparation
    $53,513             $31,982        $1,579                $437
    $13           $2,698 General administration
    18,223              11,548         1,418               10,304
    22,496           20,830 Analysis/documentation
    11,072              29,845         1,524                2,902
    0               0 Harvest administration                    21,680
    9,391           790                4,185            925
    28 Silvicultural exams                       11,098
    (1,254)        1,433                2,592               3
    30 Transportation planning                       0
    1,932            (38)                 6                0
    0 Appeals & litigation                          0
    0              0                  0                0
    0 Appeals & litigation- indirect                0
    0              0                  0                0
    0 Total timber sales outlays              $115,586
    $83,445        $6,706              $20,426        $23,437
    $23,586 Volume offered (MMBF)                        0.2
    1.1            0.0                 0.0             0.0
    0.0 Volume sold (MMBF)                           0.0
    0.0            1.0                 0.0             0.0
    0.0 Volume harvested (MMBF)                      1.0
    0.0            1.0                 0.0             0.0
    0.0 Pike and San Isabel National Forests Sales preparation
    $115,386             $97,840       $45,914              $25,884
    $113,880         $192,856 General administration
    63,364              78,705        86,833               44,743
    72,920          148,350 Analysis/documentation
    49,373              93,917        47,839                4,384
    44,249          102,916 Harvest administration
    188,961             202,362       140,335               71,707
    86,194           65,837 Silvicultural exams
    138,719              49,984        17,278               31,908
    73,555           14,454 Transportation planning
    18,045                193              (8)               138
    6,258          20,566 Appeals & litigation
    0                    0              0                  0
    0               0 Appeals & litigation- indirect                0
    0              0                  0                0
    0 Total timber sales outlays              $573,848
    $523,000       $338,192             $178,765       $397,057
    $544,979 Volume offered (MMBF)                       11.4
    8.0            3.7                 2.8             3.2
    4.2 (continued) Page 27
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes
    1992                1993            1994               1995
    1996             1997 Volume sold (MMBF)
    3.9                 1.9            1.2                 0.0
    0.2              0.0 Volume harvested (MMBF)
    6.5                10.9            7.9                 3.8
    4.3              3.6 Rio Grande-San Juan National Forests Sales
    preparation                  $946,322              $1,003,604
    $775,926              $637,362      $998,034       $1,715,389
    General administration                  442,714
    421,688      635,447               310,216       504,530
    553,985 Analysis/documentation                  721,098
    613,356      213,363               472,227       893,818
    275,467 Harvest administration                  485,708
    732,340      698,066               541,854       494,156
    300,731 Silvicultural exams                     168,484
    224,825       70,068               282,086       247,733
    131,127 Transportation plannning                     0
    14        38,738                83,966          1,832
    115,017 Appeals & litigation                         0
    1,838           121                  49            313
    34,744 Appeals & litigation- indirect             168
    2,293        7,944                18,536        35,699
    (749) Total timber sales outlay         $2,764,494
    $2,999,958    $2,439,674         $2,346,296      $3,176,115
    $3,125,711 Volume offered (MMBF)                      48.5
    27.6           24.3                14.3           14.7
    18.3 Volume sold (MMBF)                         34.4
    25.6           15.6                 4.2            6.5
    9.9 Volume harvested (MMBF)                    54.6
    48.6           56.3                33.2           24.7
    8.1 Shoshone National Forest Sales preparation
    $332,213               $281,896      $175,488
    $92,161      $134,419         $244,636 General administration
    123,697             184,002      126,974                88,346
    130,817          138,439 Analysis/documentation
    160,078             244,146       85,045                75,731
    95,490          148,287 Harvest administration
    180,485             241,446      119,886               131,277
    128,066          122,108 Silvicultural exams
    49,966               9,473       16,798                19,030
    41,356           24,993 Transportation planning
    21,179                  0               0                100
    0          18,112 Appeals & litigation                         0
    1,049              0                  0            209
    0 Appeals & litigation- indirect               0
    2,115           630                   0            102
    35 Total timber sales outlays         $867,618
    $964,127      $524,822              $406,645      $530,460
    $696,610 Volume offered (MMBF)                       8.1
    5.1            5.0                 8.6           10.0
    3.9 Volume sold (MMBF)                          1.3
    2.9            2.7                 0.5            3.4
    2.4 Volume harvested (MMBF)                    10.2
    7.2            7.8                 4.9            5.9
    5.7 White River National Forest Sales preparation
    $319,359               $363,144      $147,567
    $503,363      $542,389         $505,772 General administration
    185,540             189,384      385,852               419,096
    455,746          556,593 Analysis/documentation
    206,658             312,467      466,075               279,559
    782,081          959,032 Harvest administration
    200,458             257,334      272,783               392,812
    (3,524)        263,693 (continued) Page 28
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes
    1992                1993            1994                1995
    1996            1997 Silvicultural exams
    57,955               60,048       21,553                30,619
    184,574          40,780 Transportation planning
    27,856               57,304       15,788                24,972
    6,030          2,751 Appeals & litigation
    0                   0               0              16,603
    148               0 Appeals & litigation- indirect               0
    0               0                   0           9,014
    0 Total timber sales outlays            $997,825
    $1,239,681    $1,309,618         $1,667,024        $1,976,457
    $2,328,621 Volume offered (MMBF)                      25.2
    24.2           17.1                  7.9           21.5
    11.2 Volume sold (MMBF)                         20.5
    19.5           12.3                  9.0           12.2
    8.0 Volume harvested (MMBF)                    26.7
    22.1           19.8                 15.8           20.2
    6.3 Region 2 totals Sales preparation                  $6,344,534
    $5,714,357    $3,918,951         $4,752,520        $6,925,178
    $7,053,268 General administration                3,834,685
    3,711,087     5,165,805             3,861,349      5,986,094
    5,519,373 Analysis/documentation                4,015,014
    4,538,638     3,509,218             1,224,672      2,608,663
    4,731,278 Harvest administration                4,904,257
    5,181,216     4,423,606             3,636,931      2,735,809
    2,908,279 Silvicultural exams                   1,782,254
    1,299,543      725,120               880,347        959,067
    1,038,668 Transportation planning                432,143
    362,021      304,139               644,300        307,049
    673,736 Appeals & litigation                    30,222
    43,010       14,122                86,157         68,738
    111,219 Appeals & litigation- indirect         123,879
    63,299       96,205               792,482        205,431
    89,845 Total timber sales outlays        $21,466,989
    $20,913,170 $18,157,165              $15,878,757       $19,796,029
    $22,125,665 Volume offered (MMBF)                    338.5
    260.1        206.6                 176.6           155.3
    223.0 Volume sold (MMBF)                       233.4
    215.6        165.5                 137.3            51.3
    144.0 Volume harvested (MMBF)                  345.1
    261.0        260.4                 186.9           154.5
    123.6 Region 3-Southwestern Region Regional Office Sales
    preparation                     $735,405            $621,194
    $552,204              $315,545       $245,329        $320,566
    General administration                1,091,965
    939,123      810,612               632,678        932,601
    629,344 Analysis/documentation                  40,608
    47,526       44,490                  (185)            62
    0 Harvest administration                 516,393
    479,021      338,251               238,537        235,811
    223,365 Silvicultural exams                    548,233
    470,168      212,029               232,888        202,128
    147,798 Transportation planning                      0
    0               0              84,165         73,346
    80,603 Appeals & litigation                         0
    0               0                   0              0
    0 Appeals & litigation- indirect         111,504
    95,146       91,356                72,439         92,363
    271,126 Total timber sales outlays         $3,044,108
    $2,652,178    $2,048,941         $1,576,068        $1,781,638
    $1,672,802 Apache-Sitgreaves National Forests (continued) Page 29
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995           1996
    1997 Sales preparation                 $1,452,154
    $1,509,311     $760,009           $1,037,454        $779,657
    $413,146 General administration              445,038
    429,666      606,174              1,103,636       942,454
    964,792 Analysis documentation              733,098
    1,032,379      723,454               251,029        353,155
    579,555 Harvest administration             1,298,983
    1,007,162      604,079               605,268        425,093
    493,882 Silvicultural exams                 561,282
    287,170       91,984               238,969        157,755
    170,261 Transportation planning              25,607
    12,547           387                4,538         56,903
    13,004 Appeals & litigation                 43,840
    39,543       37,146              1,171,382             20
    393,080 Appeals & litigation- indirect         2,874
    17,738              0               3,168         97,775
    45,879 Total timber sales outlays        $4,562,876
    $4,335,516    $2,823,233          $4,415,445       $2,812,812
    $3,073,599 Volume offered (MMBF)                   35.2
    38.5           21.1                 30.1            6.9
    24.4 Volume sold (MMBF)                      27.7
    35.8           12.8                 11.1            0.4
    12.2 Volume harvested (MMBF)                 73.4
    56.7           35.9                 26.9           12.5
    20.9 Carson National Forest Sales preparation
    $568,080            $717,947      $442,874              $468,116
    $234,879         $593,021 General administration
    318,355              278,212      471,771               372,056
    335,187          550,385 Analysis/documentation
    342,638              516,367      473,356               144,164
    152,691          141,930 Harvest administration
    753,800              315,109      225,940               125,222
    87,843          128,366 Silvicultural exams
    105,648              170,381      115,420                72,965
    302,469           72,071 Transportation
    6,007              15,930           822               32,422
    17,868           12,370 Appeals & litigation
    0                7,065        6,303                19,721
    4,246          39,139 Appeals & litigation- indirect          649
    33,019        9,263                 4,270         15,777
    0 Total timber sales outlays        $2,095,178          $2,054,029
    $1,745,748          $1,238,937       $1,150,960      $1,537,282
    Volume offered (MMBF)                    2.6                 7.5
    3.2                  3.6            1.5              5.6 Volume
    sold (MMBF)                       1.9                 3.6
    3.9                  2.2            0.0              2.2 Volume
    harvested (MMBF)                 17.5                 7.6
    5.0                  5.4            2.7              3.7 Cibola
    National Forest Sales preparation                  $252,817
    $131,771      $137,795              $142,918       $217,142
    $36,456 General administration              185,253
    180,435      229,150               171,321        305,602
    228,713 Analysis/documentation              181,405
    159,581      123,895                 3,761            710
    178,772 Harvest administration              217,523
    459,314      115,144               106,603        101,690
    92,656 Silvicultural exams                 139,853
    53,750       45,387                    (93)          598
    40,638 Transportation planning              19,902
    4,135            (20)             19,906           8,638
    29,003 Appeals & litigation                      0
    0               0                   0               0
    0 Appeals & litigation- indirect            0                 116
    0               4,608              32               0 (continued)
    Page 30                                    GAO/RCED-99-174 Timber
    Sales Volumes and Outlays Appendix II Timber Sales Outlays and
    Amounts of Timber Volumes by Forest and Region, Fiscal Years 1992
    Through 1997 Fiscal year Region/Forest/Outlay Category/Volumes
    1992                1993            1994               1995
    1996             1997 Total timber sales outlays         $996,753
    $989,101      $651,350              $449,023      $634,413
    $606,238 Volume offered (MMBF)                    6.1
    7.9            4.7                 4.3            3.1
    4.4 Volume sold (MMBF)                       2.1
    0.0            0.0                 2.2            0.0
    0.0 Volume harvested (MMBF)                  5.3
    4.0            3.4                 4.7            2.1
    7.2 Coconino National Forest Sales preparation
    $1,121,674           $965,440      $626,165          $1,081,501
    $456,844         $450,516 General administration
    563,230              450,855      736,686               478,214
    765,107          578,904 Analysis/documentation
    1,283,030           1,653,018      919,909               189,536
    988,785          609,655 Harvest administration
    502,552              490,645      542,221               211,384
    305,487          269,961 Silvicultural exams
    384,198              360,238      345,232               261,979
    242,674          246,991 Transportation
    29,480               37,672         9,490              167,098
    93,410           19,964 Appeals & litigation
    9,830             271,486      (260,796)                  0
    0                0 Appeals & litigation- indirect       14,820
    2,730,632      780,751               223,276          6,232
    7,981 Total timber sales outlays        $3,908,815
    $6,959,987    $3,699,657         $2,612,988      $2,858,539
    $2,183,972 Volume offered (MMBF)                   63.2
    29.6           28.7                34.7            6.8
    32.4 Volume sold (MMBF)                      38.2
    34.4           11.1                 8.7            0.1
    2.8 Volume harvested (MMBF)                 86.5
    40.1           29.2                19.9           10.0
    15.0 Coronado National Forest Sales preparation
    $85,744              $43,658      $23,522               $45,143
    $32,175          $37,523 General administration
    17,711               23,620       62,219                84,188
    140,221          135,245 Analysis/documentation
    5,150              12,562       26,733                 6,560
    128            8,803 Harvest administration               93,530
    113,123       63,648               110,139       104,774
    70,876 Silvicultural exams                  12,839
    20,960       16,159                 8,727          4,684
    24,531 Transportation planning                   0
    0               0                  0         21,676
    (1,361) Appeals & litigation                      0
    0               0                  0               0
    0 Appeals & litigation- indirect            0                   0
    0                  0           1,104                4 Total timber
    sales outlays         $214,974            $213,923      $192,281
    $254,756      $304,763         $275,621 Volume offered (MMBF)
    0.1                 1.0            0.9                 0.8
    0.3              0.4 Volume sold (MMBF)                       0.0
    0.0            7.6                 0.0            0.0
    0.0 Volume harvested (MMBF)                  0.4
    0.5            0.2                 0.2            0.2
    0.2 Gila National Forest Sales preparation
    $647,497            $857,396      $285,199              $450,701
    $434,181         $290,777 (continued) Page 31
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994               1995           1996
    1997 General administration              475,409
    491,234       342,327              243,760       646,100
    293,458 Analysis/documentation              347,449
    420,300       260,382               80,208       140,705
    82,780 Harvest administration              479,197
    1,712,032       568,800               91,455       173,305
    78,886 Silvicultural exams                 355,422
    117,081       122,237               76,024        20,203
    45,750 Transportation planning                 (464)
    12         37,482                5,005        49,094
    66,046 Appeals & litigation                 14,419
    14,541         3,185               48,618        79,179
    28,097 Appeals & litigation- indirect             0
    549          2,313                1,628        10,901
    12,982 Total timber sales outlays        $2,318,929
    $3,613,145     $1,621,925            $997,401     $1,553,669
    $898,776 Volume offered (MMBF)                   19.5
    11.0            5.3                 3.7            3.9
    3.9 Volume sold (MMBF)                      16.4
    0.1            7.1                 0.2            0.9
    0.2 Volume harvested (MMBF)                 32.7
    18.6           14.3                 6.7            2.3
    2.1 Kaibab National Forest Sales preparation
    $851,560           $1,117,849      $669,402             $562,984
    $590,038         $541,143 General administration
    415,869              422,002       531,255              373,535
    487,636          438,382 Analysis/documentation
    1,074,272           1,031,050       442,086               51,030
    92,992          114,859 Harvest administration
    812,487              650,088       219,520              171,793
    190,396          252,650 Silvicultural exams
    312,152              229,311        96,319               72,711
    276,559          282,368 Transportation planning
    50,185               16,923        17,278                6,647
    10,948           50,285 Appeals & litigation
    22,692               35,110           732                  (29)
    2,402           7,964 Appeals & litigation- indirect     1,382,468
    1,550,774              0               9,731          6,803
    4,500 Total timber sales outlays        $4,921,685
    $5,053,106     $1,976,592        $1,248,403       $1,657,774
    $1,692,151 Volume offered (MMBF)                   29.2
    29.3           12.3                25.2            1.9
    30.8 Volume sold (MMBF)                      13.8
    13.4           19.5                 0.8            0.1
    23.4 Volume harvested (MMBF)                 47.3
    29.7            7.7                13.5            5.0
    18.0 Lincoln National Forest Sales preparation
    $310,849            $295,120       $119,343             $102,527
    $259,147          $58,094 General administration
    258,380              110,033       166,454              175,622
    223,596          120,393 Analysis/documentation
    426,145              302,012       176,625               10,833
    (422)         14,912 Harvest administration              360,236
    141,225        63,161              112,915        87,014
    120,191 Silvicultural exams                 136,552
    188,000        36,697               46,131        64,811
    60,411 Transportation                         6,067
    (357)             0               8,391          2,318
    2,054 Appeals & litigation                 56,479
    13,857        61,767                1,951          2,185
    0 Appeals & litigation- indirect             0             208,192
    0                  0               0               0 Total timber
    sales outlays        $1,554,708          $1,258,082      $624,047
    $458,369      $638,649         $376,055 (continued) Page 32
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994               1995           1996
    1997 Volume offered (MMBF)                    5.2
    2.8            1.6                 5.2            1.2
    3.7 Volume sold (MMBF)                       1.5
    3.6            0.2                 2.7            0.0
    1.5 Volume harvested (MMBF)                  2.7
    4.2            3.3                 3.6            1.3
    2.8 Prescott National Forest Sales preparation
    $104,785            $133,074      $125,730              $196,868
    $168,365         $178,223 General administration
    24,675               45,049       59,906                52,522
    226,311          242,232 Analysis/documentation
    78,143               79,046       82,223                 6,874
    10,525           66,370 Harvest administration
    113,912              138,913       99,025                98,468
    177,030          204,643 Silvicultural exams
    45,303               36,749       12,820                35,624
    37,621           14,127 Transportation planning
    0                   0               0               2,031
    8,510          51,440 Appeals & litigation                      0
    0               0                  0               0
    0 Appeals & litigation- indirect            0                   0
    0                  0               0               0 Total timber
    sales outlays         $366,818            $432,831      $379,703
    $392,387      $628,362         $757,035 Volume offered (MMBF)
    3.7                 3.3            5.9                 3.3
    1.9              2.4 Volume sold (MMBF)                       0.0
    0.0            2.4                 0.0            0.0
    0.0 Volume harvested (MMBF)                  4.6
    2.9            4.1                 3.3            2.2
    4.9 Santa Fe National Forest Sales preparation
    $818,997            $561,928      $244,891              $451,256
    $603,522         $306,767 General administration
    340,313              288,955      467,233               521,782
    579,103          467,545 Analysis/documentation
    622,922            1,383,424      486,145               117,740
    18,355          212,162 Harvest administration
    573,348              406,816      268,711                97,165
    119,935          212,996 Silvicultural exams
    272,271              203,415      133,893                37,646
    8,650          43,131 Transportation planning              14,644
    7,481        1,846                10,325        31,664
    14,510 Appeals & litigation                 36,240
    63,288        2,984                 4,372              0
    14,778 Appeals & litigation- planning         8,795
    5,532              8               7,711          8,003
    3,353 Total timber sales outlays        $2,687,530
    $2,920,838    $1,605,708         $1,247,997      $1,369,232
    $1,275,242 Volume offered (MMBF)                    7.8
    9.7            4.7                11.4            4.4
    13.8 Volume sold (MMBF)                       5.6
    3.4            0.6                 3.1            0.0
    4.4 Volume harvested (MMBF)                 15.2
    19.0            3.0                10.0            6.3
    6.7 Tonto National Forest Sales preparation
    $255,334            $150,477      $203,460              $247,719
    $230,968         $207,316 General administration
    49,470              168,306      159,712               228,824
    453,458          416,112 (continued) Page 33
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995           1996
    1997 Analysis/documentation               320,177
    129,752       92,680                   783            102
    38,708 Harvest administration               139,007
    212,475      107,237               118,083        149,510
    155,282 Silvicultural exams                  112,080
    89,905       48,620                10,649           3,901
    9,015 Transportation planning               15,648
    5,681       22,458                 5,866           7,427
    23,628 Appeals & litigation                       0
    0               0                   0              0
    0 Appeals & litigation- indirect             0                   0
    0                   0              0               0 Total timber
    sales outlays          $891,716            $756,596      $634,165
    $611,924       $845,366        $850,061 Volume offered (MMBF)
    10.1                 8.1            8.5                  6.8
    2.4             2.2 Volume sold (MMBF)                        5.6
    4.0            4.8                  4.3            0.3
    0.2 Volume harvested (MMBF)                   6.2
    7.2            7.8                  5.3            1.7
    1.7 Region 3 totals Sales preparation                  $7,204,896
    $7,105,164    $4,190,593         $5,102,731        $4,252,248
    $3,433,548 General administration              4,185,670
    3,827,491     4,643,497             4,438,138      6,037,376
    5,065,505 Analysis/documentation              5,455,037
    6,767,015     3,851,976              862,333       1,757,790
    2,048,506 Harvest administration              5,860,970
    6,125,923     3,215,735             2,087,032      2,157,888
    2,303,754 Silvicultural exams                 2,985,834
    2,227,127     1,276,795             1,094,220      1,322,053
    1,157,092 Transportation planning              167,074
    100,023       89,742               346,394        381,802
    361,546 Appeals & litigation                 183,501
    444,890      (148,678)            1,246,016        88,032
    483,058 Appeals & litigation- indirect      1,521,109
    4,641,698      883,690               326,832        238,989
    345,826 Total timber sales outlays        $27,564,091
    $31,239,332 $18,003,350              $15,503,696       $16,236,178
    $15,198,834 Volume offered (MMBF)                   182.7
    148.7           96.9               129.1            34.3
    123.9 Volume sold (MMBF)                      112.8
    98.3           70.0                 35.3            1.8
    46.9 Volume harvested (MMBF)                 291.8
    190.5         113.9                  99.5           46.3
    83.3 Region 4-Intermountain Region Regional Office Sales
    preparation                  $1,156,035          $1,069,213
    $1,140,805             $615,060       $531,275        $633,932
    General administration               705,558              894,492
    1,581,670             1,111,733      1,182,720      1,201,041
    Analysis/documentation                36,042                8,786
    6,159                 (477)             0          49,295 Harvest
    administration               627,842              839,077
    522,829               501,240        347,363         425,161
    Silvicultural exams                  227,114               82,984
    13,869                 3,860        203,545         203,046
    Transportation                             0                   0
    0             177,369         50,082         126,962 Appeals &
    litigation                       0                   0
    0               6,097         26,544          38,437 Appeals &
    litigation- indirect        35,333                 348
    13,206                77,054         32,847          90,925 Total
    timber sales outlays         $2,787,923          $2,894,899
    $3,278,537         $2,491,937        $2,374,376     $2,768,798
    (continued) Page 34                                   GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                       1992                1993
    1994                1995          1996             1997 Boise
    National Forest Sales preparation                 $1,471,829
    $1,499,582    $1,188,170         $2,539,511       $3,509,973
    $2,030,172 General administration              268,967
    688,735      904,021              1,078,239     1,482,792
    2,004,333 Analysis/documentation             1,666,115
    2,157,776     2,084,059             2,166,750      926,716
    2,139,995 Harvest administration             1,190,278
    1,548,727     1,484,740             1,640,476     1,910,757
    1,293,686 Silvicultural exams                 175,696
    333,340      412,757               335,121       330,177
    167,284 Transportation planning                   0
    0               0             308,479       245,280
    226,385 Appeals & litigation                    840
    18,984           218                    0              0
    1,680 Appeals & litigation- indirect         9,142
    4,796       18,247                70,479        47,137
    2,085 Total timber sales outlays        $4,782,867
    $6,251,940    $6,092,211         $8,139,055       $8,452,831
    $7,865,620 Volume offered (MMBF)                   92.7
    182.4           75.3               212.1           64.6
    39.7 Volume sold (MMBF)                      93.8
    157.4           21.1                 68.3          53.5
    39.5 Volume harvested (MMBF)                106.0
    157.7 1           06.7                 85.4         112.4
    64.9 Bridger-Teton National Forests Sales preparation
    $443,284            $610,945      $348,632              $318,664
    $472,121         $391,387 General administration
    100,749              115,231      155,240               187,366
    344,444          252,658 Analysis/documentation
    163,440               49,937       36,726                    34
    483                0 Harvest administration              217,278
    164,261      135,055                83,539        88,292
    63,576 Silvicultural exams                  29,488
    32,703       36,130               145,652       189,636
    184,531 Transportation planning              40,374
    59,341           122                3,957          3,570
    20,821 Appeals & litigation                      0
    0               0                   0              0
    0 Appeals & litigation- indirect            0                   0
    0                   0              0               0 Total timber
    sales outlays         $994,613           $1,032,418     $711,905
    $739,212     $1,098,546        $912,973 Volume offered (MMBF)
    19.0 1                 6.9           10.6                  5.5
    9.3              2.7 Volume sold (MMBF)                      14.1
    9.3            4.0                  4.8           6.7
    2.7 Volume harvested (MMBF)                 11.6
    17.3           16.4                 13.0           7.8
    8.3 Caribou National Forest Sales preparation
    $304,431            $340,936      $297,711              $302,981
    $311,993         $207,683 General administration
    138,384              154,428      127,125               188,243
    208,272          194,917 Analysis/documentation
    115,038               80,920       39,123                27,430
    57,331          136,968 Harvest administration
    124,338              200,676      111,106               172,995
    129,600           95,249 Silvicultural exams
    24,906              110,474      173,620                38,161
    25,291           40,746 Transportation planning
    0               29,701             42              31,160
    10,494           10,491 (continued) Page 35
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994               1995           1996
    1997 Appeals & litigation                      0
    2,047              0                 (24)             0
    0 Appeals & litigation- indirect            0                2,047
    21,371                  (564)             0               0 Total
    timber sales outlays         $707,098            $921,231
    $770,098              $760,382      $742,980         $686,054
    Volume offered (MMBF)                   15.1                12.7
    11.5                10.2           13.5            10.3 Volume
    sold (MMBF)                      10.9                 4.2
    11.7                 3.4            6.1              5.0 Volume
    harvested (MMBF)                 11.6                 9.2
    7.7                 9.9            8.8            10.5 Dixie
    National Forest Sales preparation                  $876,957
    $1,034,536    $1,240,391         $1,374,546       $1,857,273
    $1,167,841 General administration              304,158
    250,486      292,793               707,212       794,261
    762,751 Analysis/documentation              384,586
    355,348      383,817               124,034          4,357
    47,043 Harvest administration              298,015
    325,103      182,924               216,177       125,591
    290,182 Silvicultural exams                 134,283
    183,085      128,699                71,082        54,620
    82,496 Transportation planning              30,359
    120,805      113,569                54,031           (100)
    66,687 Appeals & litigation                    670
    11,332              0                 79               0
    12,297 Appeals & litigation- indirect         5,631
    7,727       12,297                36,224          2,458
    3,365 Total timber sales outlays        $2,034,658
    $2,288,420    $2,354,490         $2,583,386       $2,838,459
    $2,432,662 Volume offered (MMBF)                   14.0
    25.9           28.5                28.8           27.5
    19.3 Volume sold (MMBF)                       0.1
    4.9           19.2                11.3           22.4
    7.5 Volume harvested (MMBF)                 16.5
    15.6           19.2                 7.9           17.5
    20.0 Fishlake National Forest Sales preparation
    $220,733            $254,915      $198,288              $191,385
    $198,931         $213,579 General administration
    72,195               59,924       79,240               172,219
    102,648          161,783 Analysis/documentation
    23,614               41,044       25,094                11,714
    14,819           61,806 Harvest administration
    57,266               68,063       89,959                91,760
    93,717           88,276 Silvicultural exams
    37,463              214,605       27,631                10,790
    19,783           22,144 Transportation planning
    0                   0               0               3,363
    973            7,328 Appeals & litigation                      0
    0               0                   0              0
    0 Appeals & litigation- indirect            0                   0
    0                   0              0               0 Total timber
    sales outlays         $411,272            $638,551      $420,213
    $481,232      $430,871         $554,916 Volume offered (MMBF)
    4.0                 4.6            4.0                 4.9
    4.0            10.6 Volume sold (MMBF)                       2.9
    3.0            2.3                 3.2            1.8
    7.4 Volume harvested (MMBF)                  4.3
    4.4            3.1                 2.3            3.4
    5.0 (continued) Page 36
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994               1995           1996
    1997 Humboldt-Toiyabe National Forests Sales preparation
    $297,401           $809,055     $656,960               $548,013
    $765,806          $71,805 General administration
    128,036             124,273     112,048                 64,806
    147,791          188,184 Analysis/documentation
    65,029              23,258      68,416                   766
    (4)              0 Harvest administration                 93,462
    96,337      35,471                 50,102        84,039
    460,470 Silvicultural exams                     9,888
    10,125     118,380                 36,567       109,605
    4,171 Transportation planning                   62
    0               0               2,602              0
    0 Appeals & litigation                   33,278
    3,435              0                  0               0
    0 Appeals & litigation- indirect              0
    10,301       3,323                     0               0
    0 Total timber sales outlays           $627,158
    $1,076,784    $994,598               $702,856    $1,107,236
    $724,630 Volume offered (MMBF)                     0.6
    9.0            0.6                 6.1           12.7
    8.2 Volume sold (MMBF)                        0.6
    0.4            8.6                 0.0            0.0
    6.1 Volume harvested (MMBF)                   6.2
    3.2           10.7                 3.0            2.6
    5.3 Manti-La Sal National Forests Sales preparation
    $139,234           $257,259     $119,407               $575,480
    $614,958         $518,301 General administration
    88,804              78,420     169,234                195,778
    224,878          179,847 Analysis/documentation
    104,104              18,808      61,671                   685
    0               0 Harvest administration                183,416
    229,380     362,346                109,132       217,053
    1,201 Silvicultural exams                    23,747
    36,427     167,929                 76,532        12,446
    128,009 Transportation planning                  (140)
    0       (1,328)                54,251        16,674
    16,926 Appeals & litigation                    1,340
    0               0                  0               0
    0 Appeals & litigation- indirect           623                   0
    0                  0           2,359               0 Total timber
    sales outlays           $541,130           $620,294     $879,259
    $1,011,859      $1,088,367         $844,284 Volume offered (MMBF)
    3.6                 3.5            2.9                 2.6
    12.2            16.8 Volume sold (MMBF)                        3.6
    1.4            2.5                 0.9            3.1
    21.4 Volume harvested (MMBF)                   5.6
    4.5            3.5                 3.5            4.4
    4.2 Northern Utah Eco Group Sales preparation
    $834,975           $779,853     $628,735               $953,930
    $1,312,644       $1,209,290 General administration
    331,678             240,378     440,076                557,404
    692,194          797,730 Analysis/documentation
    496,627             467,177     445,741                173,756
    262,279          148,813 Harvest administration
    564,384             430,588     329,186                356,559
    359,618          402,012 Silvicultural exams
    355,197              74,939      54,330                130,077
    130,730           87,717 Transportation planning
    12,800                 95            541              132,129
    35,229           90,323 Appeals & litigation
    0                  0        3,968                 17,604
    (1,644)              0 (continued) Page 37
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995          1996
    1997 Appeals & litigation- indirect        12,234
    3,323              0                   0              0
    5,081 Total timber sales outlays         $2,607,896
    $1,996,352    $1,902,578         $2,321,459       $2,791,050
    $2,740,966 Volume offered (MMBF)                    30.1
    33.3           21.3                 21.2          32.5
    28.1 Volume sold (MMBF)                       21.9
    27.8           11.0                  9.4          14.0
    26.7 Volume harvested (MMBF)                  33.2
    31.2           30.2                 19.9          21.0
    17.5 Payette National Forest Sales preparation
    $1,524,585          $2,550,013    $1,439,999         $3,212,010
    $1,771,588      $1,698,177 General administration
    563,138              658,883      993,138              1,451,039
    1,342,145       1,886,670 Analysis/documentation
    1,924,843           2,168,836     1,957,699             1,695,575
    1,080,783       1,683,688 Harvest administration
    864,791            1,026,600      897,370               752,848
    885,122          800,642 Silvicultural exams
    131,808              212,550      265,905                46,395
    37,918           59,684 Transportation planning
    101,609              115,181      116,151               242,581
    22,422           74,255 Appeals & litigation
    18,165               39,223        9,026                 7,010
    508                0 Appeals & litigation- indirect        17,444
    0        12,039                 3,109        10,685
    16,247 Total timber sales outlays         $5,146,383
    $6,771,286    $5,691,326         $7,410,568       $5,151,171
    $6,219,363 Volume offered (MMBF)                    91.7
    55.9           62.8                 54.2         105.1
    34.0 Volume sold (MMBF)                       79.0
    46.2           46.2                 51.4          91.9
    35.2 Volume harvested (MMBF)                  89.5
    54.4           55.9                 33.6          56.9
    60.5 Salmon-Challis National Forests Sales preparation
    $762,334            $622,491      $483,356              $761,264
    $779,800         $504,091 General administration
    372,706              355,867      573,105               523,020
    589,090          521,003 Analysis/documentation
    477,081              998,700      714,535               456,460
    261,895          565,592 Harvest administration
    399,333              438,619      377,075               291,591
    277,842          170,008 Silvicultural exams
    321,451              323,997      395,992                22,688
    257,337          109,236 Transportation planning
    0                   0        31,305                62,473
    21,704          165,556 Appeals & litigation
    853                1,647        3,120                    62
    0               0 Appeals & litigation- indirect          1,061
    6,168        4,003                 3,508        21,437
    9,004 Total timber sales outlays         $2,334,818
    $2,747,488    $2,582,492         $2,121,064       $2,209,105
    $2,044,490 Volume offered (MMBF)                    23.2
    14.4           13.0                  8.3          11.4
    9.1 Volume sold (MMBF)                       16.9
    9.6            8.9                  6.4           8.8
    2.7 Volume harvested (MMBF)                  25.3
    27.9           17.0                 10.6          12.5
    8.6 Sawtooth National Forest (continued) Page 38
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995            1996
    1997 Sales preparation                  $192,700
    $287,149      $387,104              $315,020        $248,813
    $231,897 General administration               51,570
    61,935       93,591                93,845         127,652
    223,403 Analysis/documentation               53,501
    625               0                   0              21
    63,247 Harvest administration              137,703
    140,069      378,745                84,836         149,120
    108,725 Silvicultural exams                  22,299
    75,547       (13,332)              82,503          97,481
    59,783 Transportation planning                    0
    0               0                   0               0
    0 Appeals & litigation                       0                  0
    0                   0               0               0 Appeals &
    litigation- indirect             0                  0
    0                   0               0               0 Total timber
    sales outlays         $457,773            $565,324      $846,108
    $576,204        $623,086        $687,055 Volume offered (MMBF)
    10.7                25.2            8.1                 23.6
    22.7             4.1 Volume sold (MMBF)                       2.8
    5.4            2.4                  3.0            14.7
    0.2 Volume harvested (MMBF)                 11.5
    11.6           18.0                  9.1            11.9
    8.8 Targhee National Forest Sales preparation
    $1,106,230           $700,070      $425,250              $186,585
    $105,224        $275,393 General administration
    184,047              233,609       80,104               285,643
    139,608         355,610 Analysis/documentation
    734,286              458,250       78,392               147,707
    112,636          58,457 Harvest administration
    377,929              409,078      158,305               204,036
    115,955          87,473 Silvicultural exams
    52,897              337,907       38,484               139,714
    99,942          93,349 Transportation planning
    (104,965)            100,726       40,296                78,695
    35,763         104,040 Appeals & litigation
    9,741              18,214        (1,551)                   (1)
    0               0 Appeals & litigation-                  4,468
    10,829            (87)              1,004               0
    510 Total timber sales                $2,364,634
    $2,268,683     $819,194           $1,043,383         $609,128
    $974,832 Volume offered (MMBF)                  127.2
    19.5            8.6                 11.1             8.4
    8.7 Volume sold (MMBF)                      11.1
    12.9            4.1                  1.5             5.7
    5.7 Volume harvested (MMBF)                 45.1
    22.4           16.6                 10.1             5.7
    7.6 Region 4 totals Sales preparation                 $9,330,728
    $10,816,017        $8,554,810         $11,894,449
    $12,480,397     $9,153,548 General administration
    3,309,990           3,916,662     5,601,386             6,616,548
    7,378,493      8,729,930 Analysis/documentation
    6,244,307           6,829,465     5,901,431             4,804,435
    2,721,316      4,954,904 Harvest administration
    5,136,037           5,916,578     5,065,110             4,555,289
    4,784,069      4,286,661 Silvicultural exams
    1,546,239           2,028,681     1,820,395             1,139,142
    1,568,511      1,242,196 Transportation planning
    80,099              425,850      300,699              1,151,091
    442,090         909,774 Appeals & litigation
    64,887               94,880       14,780                30,827
    25,409          52,414 Appeals & litigation- indirect       85,937
    45,538       84,398               190,814         116,923
    127,217 (continued) Page 39
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                         1992
    1993            1994                1995            1996
    1997 Total timber sales outlays        $25,798,224
    $30,073,671 $27,343,008              $30,382,596
    $29,517,207     $29,456,643 Volume offered (MMBF)
    431.9                403.3        247.2                 388.6
    323.9           191.3 Volume sold (MMBF)
    257.7                282.5        142.0                 163.6
    228.7           160.1 Volume harvested (MMBF)
    366.4                359.4        305.0                 208.3
    264.9           221.1 Region 5-Pacific Southwest Region Regional
    Office Sales preparation                  $2,594,866
    $2,158,780    $1,266,541             $698,327        $720,223
    $658,276 General administration               2,586,227
    1,910,014     2,054,467             2,717,278       2,514,297
    2,233,433 Analysis/documentation                668,586
    70,046      276,189                59,796          54,159
    75,057 Harvest administration               1,027,343
    1,054,041      728,477               465,043         631,478
    593,271 Silvicultural exams                  1,757,171
    1,418,577     1,264,892             1,446,172       1,140,037
    934,396 Transportation planning               647,162
    321,420      254,496               384,189         456,179
    385,111 Appeals & litigation                  265,991
    323,093       18,390                 2,555             729
    (337) Appeals & litigation- indirect        178,273
    121,457      189,175                57,575          77,764
    52,628 Total timber sales outlays         $9,725,619
    $7,377,427    $6,052,627         $5,830,935         $5,594,867
    $4,931,834 Angeles National Forest Sales preparation
    $104,085              $12,801      $14,337               $33,011
    $29,046         $39,323 General administration
    22,793                4,223        9,851                39,239
    36,373          59,712 Analysis/documentation
    5,122                3,190        1,128                    (35)
    0               0 Harvest administration                 69,113
    23,594       14,970                     2             (281)
    191 Silvicultural exams                    18,090
    10,888        6,334                 1,641              96
    6 Transportation planning                     0
    0               0               1,622               (1)
    0 Appeals & litigation                        0
    0               0                   0                0
    0 Appeals & litigation- indirect              0
    0               0                   0                0
    0 Total timber sales outlays           $219,202
    $54,696      $46,620               $75,479         $65,232
    $99,232 Volume offered (MMBF)                      0.3
    0.3            0.4                  0.6             0.4
    0.4 Volume sold (MMBF)                         0.0
    0.0            0.0                  0.0             0.0
    0.0 Volume harvested (MMBF)                    0.3
    0.3            0.1                  0.2             0.3
    0.1 Cleveland National Forest Sales preparation
    $73,205               $6,543       $3,697               $17,283
    $410          $5,649 General administration                 21,697
    16,142       13,079                 9,460             603
    9,062 Analysis/documentation                 13,369
    4,141        2,798                   194                0
    0 Harvest administration                 46,373
    7,483       10,757                10,024              (82)
    1,405 (continued) Page 40
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995           1996
    1997 Silvicultural exams                  12,444
    910        15,985                 6,301          (1,559)
    15,382 Transportation planning                   0
    0               0                   (1)             0
    0 Appeals & litigation                      0                   0
    0                   0               0               0 Appeals &
    litigation-                     0                   0
    0                   0               0               0 Total timber
    sales outlays         $167,088              $35,218      $46,316
    $43,261          $(629)        $31,498 Volume offered (MMBF)
    0.3                 0.5            0.2                  0.2
    0.2             0.2 Volume sold (MMBF)                       0.0
    0.0            0.0                  0.0            0.0
    0.0 Volume harvested (MMBF)                  0.2
    0.3            0.2                  0.2            0.2
    0.2 Eldorado National Forest Sales preparation
    $2,088,602          $3,102,990    $1,424,139         $1,368,735
    $2,109,907     $2,157,908 General administration
    971,434            1,053,845      944,204               934,204
    1,038,416      1,352,027 Analysis/documentation
    2,994,995           1,748,190      770,113               412,345
    152,882           (7,287) Harvest administration
    2,374,204           1,891,957     1,697,139             1,077,877
    603,123         658,228 Silvicultural exams
    135,822              103,379      122,796               127,854
    8,021           4,126 Transportation planning             313,170
    39,280       (11,189)             173,260        260,910
    88,136 Appeals & litigation                      0
    714       151,716               765,846        421,246
    8,656 Appeals & litigation- indirect         3,981
    629,656      986,720               430,111        355,993
    315,557 Total timber sales outlays        $8,882,209
    $8,570,011    $6,085,638         $5,290,231        $4,950,498
    $4,577,351 Volume offered (MMBF)                  148.1
    159.8           35.5                 15.8           40.3
    60.1 Volume sold (MMBF)                      94.2
    118.0            0.6                  3.4            8.9
    41.5 Volume harvested (MMBF)                144.5
    97.4           87.1                 14.0           20.4
    24.7 Inyo National Forest Sales preparation
    $343,370            $180,735      $173,337              $391,325
    $171,939         $88,365 General administration
    817,100              115,249       93,335               206,621
    72,427          89,157 Analysis/documentation              124,701
    74,404       59,096                   774              (0)
    (100) Harvest administration              140,516
    211,432      181,762               129,568         88,819
    91,028 Silvicultural exams                  65,785
    53,724       69,341                45,256         43,311
    36,302 Transportation planning                   0
    0               0              28,711         26,965
    18,160 Appeals & litigation                      0
    0               0                   0               0
    0 Appeals & litigation- indirect         5,980                  0
    1,226                     0               0               0 Total
    timber sales outlays        $1,497,452           $635,546
    $578,098              $802,255       $403,461        $322,912
    Volume offered (MMBF)                   10.0                10.5
    5.6                  5.8            5.8             3.7 Volume
    sold (MMBF)                      11.9                10.2
    3.2                  0.0            1.4             0.9
    (continued) Page 41                                   GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                       1992                 1993
    1994                1995            1996             1997 Volume
    harvested (MMBF)                 12.6                8.4 1
    0.0                12.5             8.9              4.0 Klamath
    National Forest Sales preparation                 $2,286,030
    $1,023,011      $1,137,659         $2,466,792      $3,907,264
    $2,718,277 General administration             1,087,287
    889,914        521,146             961,021        1,540,768
    1,457,713 Analysis/documentation             2,420,476
    1,053,127        999,540             861,018          16,928
    10,013 Harvest administration             1,080,529
    793,510        641,812             419,727         636,856
    833,105 Silvicultural exams                 444,087
    38,288         60,228             134,664             (663)
    3 Transportation planning                1,056              53,561
    201,494             204,149         669,807          107,320
    Appeals & litigation                   4,474                 (165)
    0                   0                0          17,682 Appeals &
    litigation- indirect       57,599              248,437
    11,776                   0                0               0 Total
    timber sales outlays        $7,381,538          $4,099,684
    $3,573,656         $5,047,371      $6,770,961       $5,144,113
    Volume offered (MMBF)                   30.3                 30.6
    27.2                36.8            54.6            52.7 Volume
    sold (MMBF)                       9.2                 26.4
    19.8                21.1            35.4            48.5 Volume
    harvested (MMBF)                 88.8                 22.7
    34.1                26.0            44.9            55.7 Lassen
    National Forest Sales preparation                 $1,819,413
    $2,159,188      $2,072,462         $3,251,199      $5,226,295
    $3,507,144 General administration              855,422
    1,170,521       1,017,307            931,700        1,999,377
    1,857,203 Analysis/documentation             1,623,519
    1,625,441       1,445,487            134,608           (8,486)
    821,954 Harvest administration             1,191,782
    1,230,959       1,416,072           1,581,794       1,049,925
    1,235,477 Silvicultural exams                  31,149
    110,101        242,000             146,130          88,831
    22,052 Transportation planning             256,573
    (169,873)       17,870             433,970            2,182
    18,569 Appeals & litigation                 10,887
    957              0                  15                0
    0 Appeals & litigation- indirect            0                   88
    0                 284               20               0 Total
    timber sales outlays        $5,788,744          $6,127,383
    $6,211,197         $6,479,701      $8,358,145       $7,462,399
    Volume offered (MMBF)                   80.0                110.0
    114.8               104.0             97.0            90.2 Volume
    sold (MMBF)                      29.6                 97.9
    84.2                36.5            60.9           101.3 Volume
    harvested (MMBF)                136.8                 85.5
    116.5                 94.5            92.9            83.5 Los
    Padres National Forest Sales preparation                  $124,865
    $25,034        $38,875             $48,041         $34,698
    $2,700 General administration               19,828
    15,890         26,125               8,963          23,371
    12,985 Analysis/documentation                    0
    0        30,131                 477                0
    0 Harvest administration               53,806               70,531
    26,027               8,257            2,874          44,428
    Silvicultural exams                       0                 9,322
    (75)             1,900            4,335          14,735
    (continued) Page 42                                     GAO/RCED-
    99-174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                       1992                1993
    1994                1995          1996             1997
    Transportation                            0                   0
    0                   0              0             864 Appeals &
    litigation                      0                   0
    0                   0              0               0 Appeals &
    litigation-                     0                   0
    0                   0              0               0 Total timber
    sales outlays         $198,498            $120,777       $121,083
    $67,637       $65,278          $75,712 Volume offered (MMBF)
    0.3                 0.3            0.3                  0.0
    0.3              0.2 Volume sold (MMBF)                       0.0
    0.0            0.0                  0.0           0.0
    0.0 Volume harvested (MMBF)                  0.2
    0.3            0.3                  0.2           0.5
    0.2 Mendocino National Forest Sales preparation
    $781,830              $72,506      $192,232             $340,665
    $794,832       $1,267,290 General administration
    504,794              285,841       230,941              285,698
    455,338          493,602 Analysis/documentation
    507,410              174,628       232,608               69,649
    181            1,745 Harvest administration              375,405
    252,701        85,711              101,356        68,485
    75,749 Silvicultural exams                 117,171
    15,976        23,648               48,289        27,848
    15,433 Transportation planning                  74
    (7)             0               8,063        47,727
    (276) Appeals & litigation                    130
    0               0                   0              0
    0 Appeals & litigation- indirect            0                   0
    0                   0              0               0 Total timber
    sales outlays        $2,286,814           $801,645       $765,139
    $853,720     $1,394,412      $1,853,543 Volume offered (MMBF)
    5.4                 1.8            3.3                  7.1
    14.7            12.8 Volume sold (MMBF)                       1.9
    3.7            0.0                  2.9           6.2
    17.9 Volume harvested (MMBF)                 17.8
    7.3            5.8                  1.1           6.4
    11.0 Modoc National Forest Sales preparation
    $824,375            $714,956      $1,281,016        $2,456,599
    $2,842,941      $2,991,554 General administration
    450,577              763,068       987,422             1,216,999
    1,418,976       1,424,007 Analysis/documentation
    944,778              874,249       860,148               33,957
    (12,294)            (42) Harvest administration
    393,848              486,764       475,846              222,446
    500,832          238,995 Silvicultural exams
    241,877              147,191       163,735                3,883
    116            5,612 Transportation planning                3,525
    (74)      238,126                5,652           252
    1 Appeals & litigation                    539                8,363
    1,179                    0              0               0 Appeals
    & litigation- indirect      147,386                4,569
    0                  33          7,584             146 Total timber
    sales outlays        $3,006,905          $2,999,087     $4,007,473
    $3,939,568       $4,758,406      $4,660,273 Volume offered (MMBF)
    39.0                25.9           14.6                 42.8
    58.1            34.7 Volume sold (MMBF)                       8.7
    47.3           24.6                 28.8          41.4
    36.2 Volume harvested (MMBF)                 36.5
    37.0           46.8                 49.2          58.6
    45.2 (continued) Page 43
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995           1996
    1997 Plumas National Forest Sales preparation
    $3,014,507          $2,954,018    $1,710,661             $807,940
    $3,658,490     $2,094,488 General administration
    1,575,227           1,744,144      915,131              1,379,209
    1,754,822      1,408,097 Analysis/documentation
    4,366,505           2,485,065     1,332,122              642,316
    (15,896)           275 Harvest administration
    1,852,939           1,802,608     1,240,361              534,771
    12,915          51,646 Silvicultural exams
    565,626              269,813      107,647               235,361
    185,471       1,093,948 Transportation planning
    148,451               59,856      133,400               242,740
    117,087          96,880 Appeals & litigation
    (65,065)             73,269       10,839                 7,613
    8              0 Appeals & litigation- indirect           115
    181               0                    0              0
    0 Total timber sales outlays        $11,458,304
    $9,388,954    $5,450,162         $3,849,950        $5,712,897
    $4,745,334 Volume offered (MMBF)                   111.8
    104.2           57.5                 40.9           65.0
    68.8 Volume sold (MMBF)                       75.7
    72.4           41.0                 16.8           41.9
    39.7 Volume harvested (MMBF)                 164.5
    88.2           76.7                 74.0           41.8
    42.8 San Bernardino National Forest Sales preparation
    $239,529              $69,434      $51,126              $102,504
    $77,708          $1,533 General administration
    76,246               39,082       47,765                97,788
    178,395          66,611 Analysis/documentation
    68,202               29,415       14,900                 2,605
    86           1,753 Harvest administration               217,057
    116,282       67,169                66,061         49,400
    74,543 Silvicultural exams                   36,238
    25,321       23,104                 1,092              (2)
    4 Transportation planning                     0                  0
    0              12,351             45               0 Appeals &
    litigation                        0                  0
    0                    0              0              0 Appeals &
    litigation- indirect              0                  0
    0                    0              0              0 Total timber
    sales outlays          $637,272            $279,533      $204,065
    $282,400       $305,632        $144,444 Volume offered (MMBF)
    2.9                 2.6            2.5                  2.0
    1.8             1.3 Volume sold (MMBF)                        0.5
    0.3            0.4                  0.0            0.0
    0.0 Volume harvested (MMBF)                   2.8
    4.2            2.4                  2.3            1.6
    5.4 Sequoia National Forest Sales preparation
    $1,128,643           $993,042      $666,631          $1,550,449
    $1,468,462     $1,242,015 General administration
    789,101              731,569      512,441               712,474
    755,463         806,592 Analysis/documentation
    2,038,771           1,225,125      649,491               176,881
    520,236         214,604 Harvest administration
    558,715              624,000      374,154               215,000
    266,758         136,806 Silvicultural exams
    122,839              313,906      114,149                 (1,500)
    9,629              29 Transportation planning               76,080
    17,586        3,708               155,697         56,566
    73,418 (continued) Page 44
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995           1996
    1997 Appeals & litigation                192,644
    101,782        26,122                6,034               0
    0 Appeals & litigation- indirect       92,772               11,371
    25,819              328,982        298,826          195,497 Total
    timber sales outlays        $4,999,565          $4,018,380
    $2,372,516         $3,144,016       $3,375,940      $2,668,961
    Volume offered (MMBF)                   63.9                37.6
    21.8                 20.7           15.2            33.1 Volume
    sold (MMBF)                      11.1                46.1
    11.4                  2.4            6.0              9.7 Volume
    harvested (MMBF)                 63.9                46.3
    19.2                 17.0           16.7            18.4 Shasta-
    Trinity National Forest Sales preparation
    $1,426,106          $1,223,730     $1,180,059         $2,547,242
    $3,749,940      $3,310,890 General administration
    915,139              732,266       829,950             1,022,029
    1,713,658         978,367 Analysis/documentation
    1,838,410           1,103,694       798,111               96,153
    (823)        374,374 Harvest administration             1,181,132
    852,226       642,488              463,179        739,223
    1,734,492 Silvicultural exams                 433,395
    142,942         9,657              173,576           9,117
    325,737 Transportation planning              84,258
    26,024       115,953              158,044        413,300
    996,507 Appeals & litigation                 64,154
    (258)           (31)                 (30)         5,444
    118 Appeals & litigation- indirect            0
    0              0                   0               0
    0 Total timber sales outlays        $5,942,594          $4,080,623
    $3,576,186         $4,460,194       $6,629,859      $7,720,485
    Volume offered (MMBF)                   48.7                53.5
    33.8                 51.4           65.9            80.2 Volume
    sold (MMBF)                      23.7                24.4
    14.4                 23.0           46.3            44.5 Volume
    harvested (MMBF)                116.0                73.5
    42.2                 30.9           50.3            49.5 Sierra
    National Forest Sales preparation                 $1,916,572
    $1,681,573     $1,049,576         $1,192,752       $1,859,308
    $1,434,221 General administration              815,304
    827,833      1,364,275            1,258,650      1,505,148
    1,424,673 Analysis/documentation             1,482,319
    1,114,482       437,729               68,099         17,902
    40,374 Harvest administration             1,092,495
    1,075,746       466,946              658,491        605,790
    356,865 Silvicultural exams                 274,552
    175,802       165,645              104,542         74,187
    5,307 Transportation planning                1,697
    41,206        59,770               87,728         66,078
    29,068 Appeals & litigation                      0
    0         4,154                    0               0
    0 Appeals & litigation- indirect            0                2,986
    12,138                    0               0           (4,662)
    Total timber sales outlays        $5,582,939          $4,919,629
    $3,560,234         $3,370,261       $4,128,414      $3,285,846
    Volume offered (MMBF)                   92.2                65.8
    34.5                 44.1           34.6            33.0 Volume
    sold (MMBF)                      33.1                43.6
    27.2                 31.3           10.8            30.4 Volume
    harvested (MMBF)                 85.0                64.9
    35.5                 20.7           49.0            26.4
    (continued) Page 45                                    GAO/RCED-
    99-174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                       1992                1993
    1994                1995          1996             1997 Six Rivers
    National Forest Sales preparation                 $1,150,375
    $338,012       $159,287             $425,134      $621,332
    $752,938 General administration              698,230
    573,224       506,168              849,784       987,092
    1,185,672 Analysis/documentation             1,277,767
    628,100       158,154               45,586       324,118
    681,341 Harvest administration              937,070
    999,571       694,405              748,820       671,469
    540,131 Silvicultural exams                 130,122
    155,617        50,851                2,590       234,950
    817 Transportation planning             299,064
    137,823         9,934               82,981        27,767
    215 Appeals & litigation                   3,191
    766               0                 105             27
    107 Appeals & litigation- indirect       13,499
    16,675       258,065               52,178             45
    43 Total timber sales outlays        $4,509,318
    $2,849,788     $1,836,865        $2,207,179       $2,866,801
    $3,161,264 Volume offered (MMBF)                   12.9
    3.7            2.6                  4.0          33.7
    21.4 Volume sold (MMBF)                       5.4
    2.6            0.2                  2.2           7.4
    16.7 Volume harvested (MMBF)                 68.6
    41.9           30.9                 13.0          24.8
    23.1 Stanislaus National Forest Sales preparation
    $2,038,495          $2,252,022      $964,991         $1,840,680
    $2,667,582      $2,347,982 General administration
    755,462              879,799       702,408             1,447,261
    1,877,452       1,411,843 Analysis/documentation
    2,756,816           1,973,344       605,228              180,017
    101,195           24,660 Harvest administration
    1,541,431           1,462,524      1,095,159             730,367
    1,706,274         579,666 Silvicultural exams
    200,589              153,518       272,653              225,900
    149,963          552,407 Transportation planning
    16               85,799       249,019              151,226
    1,380          13,240 Appeals & litigation                 13,915
    (1,568)             0                   0              0
    0 Appeals & litigation-               140,019               10,913
    6,222                1,297           640              818 Total
    timber sales                $7,446,743          $6,816,351
    $3,895,680        $4,576,749       $6,504,486      $4,930,616
    Volume offered (MMBF)                   78.1                79.5
    25.6                 42.2          34.8            85.2 Volume
    sold (MMBF)                      42.6                49.7
    18.9                 17.0          33.5            61.5 Volume
    harvested (MMBF)                133.5                99.6
    61.0                 46.9          32.6            29.8 Tahoe
    National Forest-Lake Tahoe Basin Management Unit Sales preparation
    $2,962,140          $2,127,518     $1,456,269        $4,330,249
    $5,933,288      $2,759,100 General administration
    1,051,299           1,180,179       747,955             1,180,035
    1,795,559       2,216,303 Analysis/documentation
    2,276,692           2,602,586      1,795,390             325,932
    66,625        2,501,873 Harvest administration
    842,094              676,703      1,047,717            1,816,778
    1,907,185       1,455,016 Silvicultural exams
    235,867              209,659       349,122         (1,416,119)
    2,322,780         406,445 Transportation planning
    89,184               13,401         4,752              262,795
    100,826          158,962 Appeals & litigation
    72,395               23,630        10,691                    0
    599                0 (continued) Page 46
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                         1992
    1993            1994                1995            1996
    1997 Appeals & litigation- indirect          7,785
    15,101        8,133                   890               0
    0 Total timber sales                 $7,537,454
    $6,848,776    $5,420,030         $6,500,559        $12,126,861
    $9,497,699 Volume offered (MMBF)                     57.4
    82.3           69.7                126.3            87.9
    89.5 Volume sold (MMBF)                        25.5
    44.0           83.4                119.9            38.0
    46.7 Volume harvested (MMBF)                   78.8
    42.1           44.2                 50.9           101.2
    74.0 Region 5 totals Sales preparation                 $24,917,007
    $21,095,893 $14,842,894              $23,868,927
    $35,873,666    $27,379,653 General administration
    14,013,166           12,932,803    11,523,970         15,258,412
    19,667,537     18,487,059 Analysis/documentation
    25,408,439           16,789,226    10,468,364
    3,110,371       1,216,812      4,740,593 Harvest administration
    14,975,851           13,632,634    10,906,972
    9,249,559       9,541,043      8,701,043 Silvicultural exams
    4,822,823           3,354,932     3,061,714             1,287,532
    4,296,468      3,432,741 Transportation
    1,920,311             626,004     1,277,334             2,393,176
    2,247,070      1,986,175 Appeals & litigation
    563,254              530,584      223,061               782,139
    428,053         26,226 Appeals & litigation- indirect
    647,408            1,061,434     1,499,275              871,350
    740,873        560,027 Total timber sales outlays
    $87,268,258      $70,023,510 $53,803,584              $56,821,467
    $74,011,521    $65,313,516 Volume offered (MMBF)
    781.6                768.9        449.9                  544.7
    610.3          667.4 Volume sold (MMBF)                      373.1
    586.6        329.3                  305.3           338.1
    495.5 Volume harvested (MMBF)                1150.8
    719.9        613.0                  453.6           551.1
    494.0 Region 6-Pacific Northwest Region Regional Office Sales
    preparation                  $4,720,641           $3,388,319
    $1,469,679         $1,446,736         $1,304,792     $1,264,849
    General administration               5,298,406           4,708,840
    3,041,392             2,114,289       4,545,261      4,043,967
    Analysis/documentation               1,077,063           1,091,153
    833,811               148,085          48,821        176,956
    Harvest administration               1,585,156           1,768,047
    332,573               (973,504)       595,449        510,187
    Silvicultural exams                  4,009,158           4,500,456
    2,407,453              551,247         154,018        595,076
    Transportation planning                   165              539,267
    533,261               827,837        1,147,940       890,006
    Appeals & litigation                      432                 173
    928,834               (104,391)        21,239         38,414
    Appeals & litigation- indirect        125,794              303,102
    319,569               601,661         217,056        186,537 Total
    timber sales outlays        $16,816,814      $16,299,357
    $9,866,572         $4,611,959         $8,034,576     $7,705,991
    Colville National Forest Sales preparation
    $1,704,583           $2,448,158     $861,110          $1,500,725
    $1,883,626     $2,481,063 General administration
    1,182,998             986,080      929,264              1,604,367
    1,561,755      1,681,210 Analysis/documentation
    3,476,890           2,575,308      607,224              1,554,091
    1,711,475      1,003,065 (continued) Page 47
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995           1996
    1997 Harvest administration             1,389,166
    1,317,834      883,752               496,437        445,627
    472,907 Silvicultural exams                1,928,150
    1,319,759      544,605               155,054        194,292
    42,351 Transportation planning              49,714
    47,325      260,972               211,771        166,849
    209,548 Appeals & litigation                 43,785
    85,715      778,101               133,534         50,792
    25,788 Appeals & litigation- indirect       47,626
    74,731       16,730               147,987           4,762
    23,952 Total timber sales outlays        $9,822,910
    $8,854,910    $4,881,758          $5,803,965       $6,019,179
    $5,939,884 Volume offered (MMBF)                   26.4
    13.5           45.1                 60.3           48.1
    59.1 Volume sold (MMBF)                      18.4
    25.5           49.8                 14.6           45.6
    31.1 Volume harvested (MMBF)                 82.3
    72.2           41.4                 41.9           35.7
    30.4 Deschutes National Forest Sales preparation
    $2,109,503          $2,074,607    $1,266,324          $1,545,546
    $2,729,943      $3,020,196 General administration
    1,088,466             964,469     1,260,076             1,581,490
    1,863,153       1,640,663 Analysis/documentation
    2,041,911           1,831,132     1,281,015             1,091,384
    2,126,331       1,548,478 Harvest administration
    946,417            1,108,189      954,868              1,028,754
    754,793          976,772 Silvicultural exams
    1,107,371           1,052,857      660,865               505,188
    702,005          789,895 Transportation planning
    1,266                  5        19,126               115,315
    133,096          147,818 Appeals & litigation
    39,455              134,859      149,561                    (26)
    8,954               0 Appeals & litigation- indirect       99,002
    83,340           (514)                  0               0
    0 Total timber sales outlays        $7,433,391          $7,249,459
    $5,591,320          $5,867,651       $8,318,274      $8,123,822
    Volume offered (MMBF)                  102.3                61.3
    83.8                 66.7          100.7            94.0 Volume
    sold (MMBF)                      70.6                66.1
    54.5                 37.5           66.4            95.6 Volume
    harvested (MMBF)                152.4               139.3
    128.1                 129.7            58.7            93.6
    Fremont National Forest Sales preparation
    $1,664,541          $2,129,538    $1,163,621             $890,876
    $1,241,254      $1,107,098 General administration
    992,152              847,841      958,141               911,866
    1,077,194         942,174 Analysis/documentation
    1,647,780           1,609,082      872,657               530,626
    559,681          529,022 Harvest administration
    1,178,886           1,251,578      900,743               704,941
    593,989          681,124 Silvicultural exams
    660,514              790,892      340,196               230,014
    161,102          150,903 Transportation planning
    56,604               73,701        2,518                70,024
    43,927           90,686 Appeals & litigation
    23,688               18,171           825                    0
    4,532             931 Appeals & litigation- indirect       14,985
    3,109        1,096                     0              14
    0 Total timber sales outlays        $6,239,151          $6,723,913
    $4,239,797          $3,338,346       $3,681,694      $3,501,938
    Volume offered (MMBF)                   48.2                55.9
    41.9                 27.4           34.6            44.0
    (continued) Page 48                                    GAO/RCED-
    99-174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                          1992                1993
    1994                1995          1996             1997 Volume
    sold (MMBF)                         53.0                46.8
    13.8                 14.6          30.2            37.0 Volume
    harvested (MMBF)                    94.2               115.7
    66.2                 61.7          27.8            58.2 Gifford
    Pinchot National Forest Sales preparation
    $2,757,610           $2,141,153     $913,200          $1,561,768
    $3,148,081      $3,649,549 General administration
    1,450,644              971,588     1,394,775             1,942,451
    1,537,616       1,313,503 Analysis/documentation
    3,014,840            2,022,772     1,302,339             1,355,514
    357,136          230,197 Harvest administration
    2,546,874            2,254,385     1,372,245              958,303
    838,347          879,493 Silvicultural exams
    545,209               938,093      144,405                97,867
    65,297          111,702 Transportation planning
    81,756             175,525       39,320               160,638
    142,754          140,722 Appeals & litigation
    756                   0               0               2,563
    2         101,336 Appeals & litigation- indirect            2,046
    0               0                   0              0
    0 Total timber sales outlays         $10,399,735
    $8,503,516    $5,166,285         $6,079,103       $6,089,234
    $6,426,502 Volume offered (MMBF)                      22.6
    14.4            8.9                  2.8          59.8
    63.8 Volume sold (MMBF)                         22.1
    13.9            0.6                  9.4          46.2
    55.7 Volume harvested (MMBF)                   160.3
    154.9           96.1                 58.7          11.3
    40.8 Malheur National Forest Sales preparation
    $3,040,001           $4,123,582    $1,681,156         $2,865,306
    $3,911,310      $2,808,571 General administration
    1,180,121              928,326     1,117,793             1,224,904
    1,883,043       1,718,989 Analysis/documentation
    4,909,095            4,858,472     2,464,056              747,599
    1,434,230       2,146,504 Harvest administration
    1,769,499            1,658,752     1,390,000              929,253
    704,321          694,965 Silvicultural exams
    1,449,150            1,279,103      809,185               405,845
    470,978          258,650 Transportation planning
    95,067             335,863       69,824               262,043
    5,576           7,789 Appeals & litigation
    3,816               4,308           315                2,878
    470              949 Appeals & litigation- indirect
    16,787              40,506       11,079                 6,071
    1,784           7,398 Total timber sales outlays
    $12,463,536      $13,228,912        $7,543,409         $6,443,898
    $8,411,713      $7,643,815 Volume offered (MMBF)
    100.8                71.7           33.1                 66.9
    80.9            38.9 Volume sold (MMBF)
    92.5                79.0           18.2                 24.7
    46.0            30.7 Volume harvested (MMBF)
    184.1               126.7        127.9                 132.0
    47.0            43.7 Mt. Baker-Snoqualmie National Forests Sales
    preparation                    $488,744             $345,656
    $237,562              $293,945      $466,393         $197,865
    General administration                641,507
    485,905      596,538               733,709       661,002
    533,501 Analysis/documentation                528,857
    531,030      162,630                66,722        54,070
    264,808 Harvest administration               1,488,023
    1,081,187      602,350               593,462       502,078
    309,911 (continued) Page 49
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995           1996
    1997 Silvicultural exams                  437,708
    411,772       60,048                 8,191         20,147
    26,391 Transportation planning                   12
    1            241               31,528         11,521
    172,014 Appeals & litigation                   (2,915)
    255        25,411                 9,594               0
    0 Appeals & litigation- indirect        10,922
    7,148           375               95,127         42,167
    47,227 Total timber sales outlays         $3,592,858
    $2,862,953    $1,685,155          $1,832,277      $1,757,376
    $1,551,717 Volume offered (MMBF)                    20.4
    8.9            6.0                 45.8           10.1
    15.2 Volume sold (MMBF)                       14.4
    19.9            5.8                  0.4            9.9
    10.0 Volume harvested (MMBF)                  83.3
    20.4           28.1                 25.0           27.2
    6.7 Mt. Hood National Forest Sales preparation
    $2,842,560          $2,379,804    $1,157,407          $2,699,273
    $3,474,352       $2,267,432 General administration
    1,465,140           1,136,741     1,977,907             2,058,970
    2,433,675       2,367,576 Analysis/documentation
    2,749,156           2,363,633     1,857,868              888,539
    1,143,707       1,448,384 Harvest administration
    1,767,842           1,644,989     1,051,957              824,915
    902,960          820,602 Silvicultural exams
    1,016,021             589,502      172,675               217,965
    162,621          318,207 Transportation
    283,621              414,293       27,101               716,202
    593,390          341,462 Appeals & litigation
    1,259                  0               0               1,938
    3,373         152,383 Appeals & litigation- indirect        11,484
    14,918       22,718                10,727           7,717
    7,585 Total timber sales outlays        $10,137,083
    $8,543,879    $6,267,633          $7,418,528      $8,721,794
    $7,723,631 Volume offered (MMBF)                    32.0
    43.0           27.3                 41.4           63.6
    74.0 Volume sold (MMBF)                       40.1
    66.3           29.9                 19.8           37.2
    89.1 Volume harvested (MMBF)                 129.4
    64.0           45.6                 28.1           27.0
    48.3 Ochoco National Forest Sales preparation
    $2,950,307          $2,448,746    $1,180,297          $2,063,340
    $1,918,419       $1,175,535 General administration
    1,173,655             851,627     1,358,483             1,241,048
    1,403,406         955,300 Analysis/documentation
    3,071,953           3,300,268     1,441,251              924,398
    1,233,396         872,128 Harvest administration
    886,331            1,007,650      743,719               657,351
    650,122          573,387 Silvicultural exams
    484,344              763,808      357,413               247,340
    156,338          114,239 Transportation planning
    356,416              282,627      182,520                13,377
    80,580           25,275 Appeals & litigation
    692               89,685       77,034                67,485
    58,508           96,676 Appeals & litigation-
    21,222                  22              (2)                  0
    0          34,116 Total timber sales outlays         $8,944,920
    $8,744,432    $5,340,715          $5,214,339      $5,500,770
    $3,846,656 Volume offered (MMBF)                    25.7
    35.1            9.8                 26.2           38.9
    26.1 Volume sold (MMBF)                       42.2
    25.3            1.9                  5.4           27.2
    25.8 (continued) Page 50
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                      1992
    1993            1994                1995          1996
    1997 Volume harvested (MMBF)               103.4
    86.7           46.2                 33.7          20.1
    23.4 Okanogan National Forest Sales preparation
    $1,568,779          $1,497,580     $791,854          $1,311,623
    $1,359,422      $1,135,733 General administration
    647,611              546,297      471,937               551,569
    753,550          836,544 Analysis/documentation
    1,553,891           1,909,918      870,825               200,161
    1,142,605       1,234,745 Harvest administration
    686,598              627,712      333,779               411,817
    458,562          532,474 Silvicultural exams
    343,992              732,119      304,586               166,277
    121,655           96,114 Transportation planning
    80,370              118,895      137,785               101,976
    49,584           34,154 Appeals & litigation                72,717
    52,551       72,688                 1,711           270
    0 Appeals & litigation-indirect       54,242               31,773
    12,457                 3,417        12,434            4,721 Total
    timber sales outlays       $5,008,200          $5,516,844
    $2,995,911         $2,748,551       $3,898,082      $3,874,485
    Volume offered (MMBF)                  20.6                10.2
    15.6                 30.4          11.0            31.5 Volume
    sold (MMBF)                     12.1                 7.3
    13.3                 15.1          16.8            17.0 Volume
    harvested (MMBF)                36.0                30.3
    24.7                 22.0          23.5            12.3 Olympic
    National Forest Sales preparation                 $466,099
    $430,558      $336,912              $272,729      $557,188
    $598,974 General administration            1,010,114
    585,662      870,218               876,183       793,669
    747,154 Analysis/documentation             541,899
    427,684      214,686               178,631       195,093
    17,038 Harvest administration             912,273
    574,449      623,341               530,052       529,439
    322,329 Silvicultural exams                641,870
    271,603       96,955                67,118        71,527
    125,769 Transportation planning             39,422
    63,061       44,495               132,064        28,542
    343,158 Appeals & litigation                     0
    0               0                   0              0
    0 Appeals & litigation-indirect         3,461              26,695
    (24,640)                   0              0               0 Total
    timber sales outlays       $3,615,138          $2,379,711
    $2,161,967         $2,056,777       $2,175,458      $2,154,422
    Volume offered (MMBF)                  15.0                 8.8
    9.9                 10.1          11.0            13.5 Volume sold
    (MMBF)                      8.6                13.4           12.0
    0.5          13.9              8.0 Volume harvested (MMBF)
    57.2                18.9            7.6                 13.6
    17.7            10.1 Rogue River National Forest Sales preparation
    $1,080,061          $1,578,868     $832,193          $1,009,837
    $1,775,396      $2,239,146 General administration
    949,890              710,327     1,313,986             1,111,757
    1,573,140       1,521,769 Analysis/documentation
    1,835,773           1,287,686      471,349               271,201
    274,939           11,428 Harvest administration
    1,282,284           1,294,034     1,213,203              729,042
    1,082,213         769,592 Silvicultural exams
    480,348              248,194      109,729                36,619
    84,735           46,494 (continued) Page 51
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                      1992
    1993            1994                1995           1996
    1997 Transportation planning             19,920
    38,082        3,848                65,320           6,672
    142,257 Appeals & litigation                    38
    563         3,461                53,293             (29)
    371,818 Appeals & litigation-indirect       35,574
    30,007             18                 631               0
    0 Total timber sales outlays       $5,683,888          $5,187,762
    $3,947,787          $3,277,700      $4,797,065       $5,102,504
    Volume offered (MMBF)                   7.2                14.7
    17.2                 17.2           26.6            28.9 Volume
    sold (MMBF)                      6.0                 9.3
    13.6                 25.0           21.0            18.9 Volume
    harvested (MMBF)                62.8                61.2
    47.0                 28.8           20.4            30.5 Siskiyou
    National Forest Sales preparation                $1,910,965
    $1,751,881     $586,979              $443,684     $1,134,793
    $626,671 General administration            1,437,508
    1,257,621     1,289,511             1,363,368      1,367,576
    1,402,876 Analysis/documentation            2,816,210
    1,950,687      615,180               793,574        923,394
    620,946 Harvest administration            1,501,026
    1,342,439      935,058               517,912        567,074
    437,442 Silvicultural exams               1,251,369
    887,408      225,804                70,577        140,771
    62,750 Transportation planning            138,576
    48,585           (244)            111,632        249,919
    165,261 Appeals & litigation                  6,526
    633        41,108                   155               0
    421,833 Appeals & litigation-indirect         4,339
    16,731        9,737                 8,602         12,565
    5,830 Total timber sales outlays       $9,066,520
    $7,255,987    $3,703,133          $3,309,503      $4,396,093
    $3,743,609 Volume offered (MMBF)                   1.8
    5.0            7.8                 16.7           28.4
    24.4 Volume sold (MMBF)                      0.8
    2.5           10.5                 17.2           45.5
    26.7 Volume harvested (MMBF)                50.7
    10.7           12.1                 16.6           56.5
    37.2 Siuslaw National Forest Sales preparation
    $1,936,002          $1,300,641     $272,035           $1,235,888
    $1,591,880       $1,305,930 General administration
    1,454,074             821,257      756,814               894,434
    631,501          673,080 Analysis/documentation
    1,940,129             935,905      178,928                93,038
    145,810          254,784 Harvest administration
    1,262,658           1,170,116     1,550,389              875,663
    689,224          597,316 Silvicultural exams
    479,591              305,250      150,760                16,246
    15,949           11,826 Transportation planning
    4,601               1,032       31,284                84,775
    181,815          157,723 Appeals & litigation
    1,330               3,060       17,431                   408
    0         180,685 Appeals & litigation-indirect          114
    0               0                   0               0
    0 Total timber sales outlays       $7,078,499          $4,537,261
    $2,957,641          $3,200,451      $3,256,178       $3,181,344
    Volume offered (MMBF)                   4.9                 8.7
    4.6                  9.2           28.3            28.7 Volume
    sold (MMBF)                      6.6                 2.6
    4.6                  0.0           25.5            35.5 Volume
    harvested (MMBF)               100.7                54.6
    15.2                 24.2           21.0              4.9
    (continued) Page 52                                    GAO/RCED-
    99-174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                         1992                1993
    1994                1995          1996             1997 Umatilla
    National Forest Sales preparation                   $2,842,945
    $2,090,802     $518,026          $1,353,272       $1,610,312
    $1,489,120 General administration               1,343,147
    1,152,256     1,266,970              914,395      1,310,485
    1,268,568 Analysis/documentation               5,305,684
    4,492,371     1,883,671              679,605      1,485,545
    1,086,380 Harvest administration               1,562,014
    1,415,748      983,130               667,490       569,662
    695,881 Silvicultural exams                  1,231,299
    1,281,623      899,541               740,944       413,687
    438,586 Transportation plannings                 6,281
    10,802      180,522               397,246       365,005
    343,230 Appeals & litigation                     8,400
    23,474        9,614                   117          5,119
    7,555 Appeals & litigation-indirect          24,555
    2,090       12,670                 5,915          5,062
    5,784 Total timber sales outlays       $12,324,324
    $10,469,167        $5,754,144         $4,758,983       $5,764,877
    $5,335,104 Volume offered (MMBF)                     61.5
    42.0            8.5                 22.3          44.7
    76.5 Volume sold (MMBF)                        50.8
    46.2            2.6                  6.0          31.4
    63.9 Volume harvested (MMBF)                  142.4
    105.8           41.4                 21.0          53.7
    56.0 Umpqua National Forest Sales preparation
    $1,846,545          $1,717,072     $824,685          $1,546,657
    $2,387,818      $1,856,681 General administration
    1,639,303           1,276,923     1,298,188             1,391,204
    1,518,306       1,942,003 Analysis/documentation
    2,783,249           1,912,090     1,060,618              479,411
    592,392        1,516,051 Harvest administration
    1,345,769           1,506,991     1,438,775              990,527
    842,610          668,898 Silvicultural exams
    535,657              314,349       80,003               261,666
    118,366          230,737 Transportation planning
    53,071               80,202      275,334               202,763
    214,220          (14,668) Appeals & litigation
    150,461                2,276       51,730                20,932
    946          361,671 Appeals & litigation-indirect          78,970
    4,252             17                   0           467
    0 Total timber sales outlays          $8,433,025
    $6,814,156    $5,029,350         $4,893,161       $5,675,125
    $6,561,373 Volume offered (MMBF)                     12.0
    6.2           21.3                 41.4          48.0
    71.2 Volume sold (MMBF)                        12.2
    4.3           19.3                 15.3          57.8
    57.4 Volume harvested (MMBF)                  147.0
    107.1        121.5                   54.3          66.4
    52.6 Wallowa-Whitman National Forests Sales preparation
    $3,138,598          $2,367,573    $1,253,211         $1,051,373
    $1,104,075      $1,071,294 General administration
    1,355,221           1,204,134     1,449,625             1,650,788
    1,670,244       1,716,425 Analysis/documentation
    4,015,036           3,000,779     1,697,811             1,099,739
    1,165,062       1,406,528 Harvest administration
    2,160,510           1,796,247      946,361               721,050
    1,282,730         963,077 Silvicultural exams
    1,501,339           1,096,499      190,670               260,248
    139,822          172,703 Transportation planning
    13,866               42,190       90,699                69,551
    22,335           51,551 (continued) Page 53
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995          1996
    1997 Appeals & litigation                321,879
    9,809           374                  764           833
    21,957 Appeals & litigation-indirect        41,558
    30,257       33,071                   700              0
    5,688 Total timber sales outlays       $12,548,007
    $9,547,488    $5,661,822         $4,854,213       $5,385,101
    $5,409,223 Volume offered (MMBF)                   79.3
    24.0           29.4                 53.7          53.1
    49.1 Volume sold (MMBF)                      39.0
    30.6            9.5                 15.7          51.2
    45.3 Volume harvested (MMBF)                100.6
    74.8           57.9                 33.1          45.3
    47.0 Wenatchee National Forest Sales preparation
    $2,195,623          $1,063,391     $842,870          $2,120,337
    $2,852,233      $2,280,911 General administration
    1,170,335             632,178      996,094              1,574,290
    1,486,476       1,206,475 Analysis/documentation
    2,013,579           1,698,015     1,183,302             1,445,085
    889,669          698,646 Harvest administration
    1,192,411             936,670      644,991               463,828
    742,395          471,189 Silvicultural exams
    455,857              221,072       39,772              1,202,449
    171,891           55,750 Transportation planning
    198,352              213,447      381,840               173,039
    183,507          362,441 Appeals & litigation
    76,864                3,789        1,069                31,034
    1,566           2,973 Appeals & litigation-indirect          2,017
    678               1                   0              0
    0 Total timber sales outlays        $7,305,038          $4,769,240
    $4,089,940         $7,010,063       $6,327,736      $5,078,385
    Volume offered (MMBF)                   22.9                16.8
    12.0                 98.8          92.5            50.4 Volume
    sold (MMBF)                      12.7                11.8
    10.8                 49.0          72.7            25.4 Volume
    harvested (MMBF)                 94.5                58.4
    32.5                 17.9          91.7            56.4 Willamette
    National Forest Sales preparation                 $4,238,445
    $2,695,301    $1,318,749         $2,508,117       $3,443,273
    $4,175,935 General administration             2,638,492
    1,678,016     1,928,343             2,625,634     2,749,316
    2,997,271 Analysis/documentation             4,313,498
    3,958,126     1,227,620             1,139,361      666,245
    873,700 Harvest administration             2,640,170
    2,300,732     1,669,947             1,244,091     1,147,398
    1,297,478 Silvicultural exams                1,602,418
    582,832      109,218               141,733        78,365
    73,975 Transportation planning             281,039
    69,183      136,628               337,477       326,027
    389,733 Appeals & litigation                 39,493
    55,097       99,775                79,739          5,393
    1,330,482 Appeals & litigation-indirect        34,157
    20,671       14,363                18,145        24,169
    16,078 Total timber sales outlays       $15,787,713
    $11,359,958        $6,504,643         $8,094,297       $8,440,186
    $11,154,652 Volume offered (MMBF)                   35.6
    33.1           27.2                 76.2          89.8
    106.6 Volume sold (MMBF)                      95.5
    48.0           35.9                  9.4         118.4
    71.2 Volume harvested (MMBF)                261.1
    226.8        126.3                   99.2          56.2
    90.9 (continued) Page 54
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995            1996
    1997 Winema National Forest Sales preparation
    $2,683,407          $2,484,401    $1,650,287         $2,644,371
    $3,663,713       $2,178,954 General administration
    1,074,847             984,265     1,214,717             1,515,960
    1,592,426        1,724,464 Analysis/documentation
    2,897,700           2,672,000     1,843,020              720,660
    728,200         2,520,075 Harvest administration
    1,191,616           1,751,427     1,052,917              932,429
    864,209          740,398 Silvicultural exams
    796,118              940,919      864,982               615,828
    670,161          553,688 Transportation planning
    64               50,368       79,922                83,571
    116,790          201,717 Appeals & litigation
    10,223              11,369        (1,039)               6,158
    1,218            1,489 Appeals & litigation-indirect
    16,404              15,920        5,794                 6,194
    501             2,645 Total timber sales outlays
    $8,670,379          $8,910,667    $6,710,601         $6,525,169
    $7,637,219       $7,923,430 Volume offered (MMBF)
    44.8               156.5           26.3                 62.7
    37.7             55.3 Volume sold (MMBF)
    40.8               114.7           10.5                 26.9
    67.1             31.9 Volume harvested (MMBF)
    87.7               132.5           61.4                 35.5
    68.0             24.4 Region 6 totals Sales preparation
    $46,185,959     $40,457,631 $19,158,158              $30,365,404
    $41,558,273      $36,931,507 General administration
    29,193,629          22,730,352    25,490,772         27,882,674
    32,412,794       31,233,512 Analysis/documentation
    52,534,192          44,428,111    22,069,862         14,407,424
    16,877,800       18,459,863 Harvest administration
    29,295,522          27,809,177    19,624,100         13,303,811
    14,763,202       13,415,422 Silvicultural exams
    20,957,484          18,528,111     8,568,865             5,998,414
    4,113,727        4,275,806 Transportation planning
    1,760,183           2,604,454     2,496,996             4,168,146
    4,070,051        4,201,877 Appeals & litigation
    798,901              495,788     2,256,292              307,885
    163,188         3,116,940 Appeals & litigation-indirect
    645,258              705,950      434,540               905,176
    328,697          347,560 Total timber sales outlays
    $181,371,127    $157,759,574 $100,099,585             $97,338,934
    $114,287,731     $111,982,486 Volume offered (MMBF)
    684.0               629.8        435.7                 776.2
    907.8            951.2 Volume sold (MMBF)
    638.4               633.5        317.1                 306.5
    830.0            776.2 Volume harvested (MMBF)
    2130.1              1661.0       1127.2                 877.0
    775.2            767.4 Region 8-Southern Region Regional Office
    Sales preparation                  $2,763,608          $2,076,317
    $1,063,761         $1,034,245          $568,230        $1,844,916
    General administration              1,940,591           2,042,745
    1,917,595             1,248,343       1,975,443        2,959,665
    Analysis/documentation                 55,511              35,574
    25,601                21,177             (313)        627,408
    Harvest administration              1,207,210           1,098,698
    650,458               441,812         550,666          512,355
    Silvicultural exams                  564,753              706,547
    423,151               290,454          99,621          181,233
    Transportation planning                75,250              44,878
    30,125               454,512         492,490          308,487
    (continued) Page 55                                   GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                       1992                1993
    1994                1995          1996             1997 Appeals &
    litigation                       0                   0
    0                   0       546,199                0 Appeals &
    litigation-indirect       101,688                5,734
    13,927              335,764       355,342          268,630 Total
    timber sales outlays       $6,708,610           $6,010,494
    $4,124,618        $3,826,306       $4,587,677      $6,702,693
    National Forests in Alabama Sales preparation
    $1,033,248            $951,566       $718,356             $905,410
    $1,222,245        $951,180 General administration
    445,325              348,793       415,045              463,856
    646,132          557,314 Analysis/documentation
    266,053              286,947       301,013              171,135
    121,296          205,423 Harvest administration
    512,820              450,526       425,699              542,622
    667,480          316,648 Silvicultural exams
    293,964              256,374       187,209              271,014
    144,975          125,088 Transportation planning
    60,083                 241               0              31,724
    34,380           65,323 Appeals & litigation
    0                   0           110                    3
    0               0 Appeals & litigation-indirect              0
    17,662           198                    0        33,194
    0 Total timber sales outlays       $2,611,493           $2,312,110
    $2,047,630        $2,385,764       $2,869,702      $2,220,976
    Volume offered (MMBF)                   70.5                58.5
    58.8                 56.7          55.9            35.4 Volume
    sold (MMBF)                      54.1                38.0
    57.2                 40.0          42.7            25.0 Volume
    harvested (MMBF)                103.8                71.0
    53.5                 60.2          61.4            31.4 Caribbean
    National Forest Sales preparation                      $610
    $2,670       $18,098                 $213             $0
    $0 General administration                   (78)
    4,493         6,642                  725          6,357
    5,418 Analysis/documentation            (1,348,908)
    (24,146)             0                   0              0
    0 Harvest administration                 9,106               1,333
    0                   0              0               0 Silvicultural
    exams                  18,844               18,395           130
    849        26,710           18,660 Transportation planning
    0                   0              0                 417
    0               0 Appeals & litigation                       0
    0              0                   0              0
    0 Appeals & litigation-indirect              0                   0
    0                   0              0               0 Total timber
    sales outlays       $(1,320,425)             $2,744       $24,870
    $2,203       $33,067          $24,078 Volume offered (MMBF)
    0.0                 0.0            0.0                  0.0
    0.0              0.0 Volume sold (MMBF)                       0.0
    0.0            0.0                  0.0           0.0
    0.0 Volume harvested (MMBF)                  0.0
    0.0            0.0                  0.0           0.0
    0.0 Chattachoochee and Oconee National Forests Sales preparation
    $1,114,852            $936,513       $620,223              $23,792
    $470,871         $636,563 General administration
    462,096              433,604       481,726              420,308
    649,204          705,216 Analysis/documentation
    521,375              676,750       680,513             1,513,637
    1,330,661         527,956 (continued) Page 56
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                      1992
    1993            1994               1995           1996
    1997 Harvest administration             472,310
    501,576      363,482               321,977       326,098
    432,059 Silvicultural exams                299,834
    368,764      260,578               144,719        88,783
    136,801 Transportation planning            128,974
    85,005      104,474                98,532          7,417
    51,438 Appeals & litigation                  3,915
    51,432        4,889                 1,955          2,131
    91 Appeals & litigation-indirect       21,546               20,122
    18,924                  501           3,305             186 Total
    timber sales outlays       $3,024,903          $3,073,766
    $2,534,808         $2,525,420      $2,878,470       $2,490,310
    Volume offered (MMBF)                  55.6                49.5
    30.9                28.0           51.0            11.6 Volume
    sold (MMBF)                     51.3                43.4
    24.6                26.2           27.4              9.4 Volume
    harvested (MMBF)                57.8                54.4
    40.5                28.3           39.1            27.1 Cherokee
    National Forest Sales preparation                 $643,756
    $461,864      $480,982              $604,496      $526,728
    $476,892 General administration             359,645
    306,902      189,489               245,233       213,512
    323,711 Analysis/documentation             174,893
    269,667      331,904                26,410        34,461
    157,832 Harvest administration             304,140
    239,990      191,431               307,849       286,510
    277,279 Silvicultural exams                303,554
    360,780      104,314               137,147        66,825
    97,488 Transportation                      50,629
    40,327           928               90,313       127,352
    52,573 Appeals & litigation                   255
    20,638       19,853                 9,471          5,869
    867 Appeals & litigation-indirect            0
    6,134        4,524                   85              (2)
    (0) Total timber sales outlays       $1,836,871
    $1,706,303    $1,323,424         $1,421,004      $1,261,255
    $1,386,642 Volume offered (MMBF)                  28.9
    27.7           22.0                12.8           19.4
    16.4 Volume sold (MMBF)                     22.9
    16.3           12.3                 8.3            9.1
    15.0 Volume harvested (MMBF)                31.5
    29.4           21.1                17.6           11.0
    14.2 Daniel Boone National Forest Sales preparation
    $795,691            $752,572      $740,782              $807,447
    $903,345         $570,546 General administration
    442,672              411,616      380,525               579,790
    717,688          636,559 Analysis/documentation
    537,318              583,945      297,380               153,756
    2,536         355,688 Harvest administration             396,929
    313,650      268,605               267,102       296,895
    322,861 Silvicultural exams                143,052
    185,941      158,872               134,522       138,600
    102,614 Transportation planning             55,242
    61,374      131,601                47,733        65,790
    50,714 Appeals & litigation                     0
    0               0                  0         16,005
    13,225 Appeals & litigation-indirect            0
    8,757       23,401                 7,014          1,824
    0 Total timber sales outlays       $2,370,904          $2,317,855
    $2,001,167         $1,997,362      $2,142,683       $2,052,207
    Volume offered (MMBF)                  40.8                19.6
    15.9                25.3           19.2              7.9
    (continued) Page 57                                   GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                      1992                1993
    1994               1995           1996             1997 Volume
    sold (MMBF)                     36.6                11.8
    9.4                 9.3           20.3            10.4 Volume
    harvested (MMBF)                38.3                38.4
    20.8                12.2           19.2            16.7 National
    Forests in Florida Sales preparation                 $923,490
    $872,211      $590,987              $681,678      $772,754
    $782,537 General administration              403,423
    352,555      604,449               451,110       527,539
    704,672 Analysis/documentation              347,984
    507,419      278,893                 4,819          7,827
    349,618 Harvest administration              455,230
    507,014      409,607               383,797       394,551
    321,948 Silvicultural exams                 401,021
    426,258      237,715               224,993       224,872
    193,358 Transportation planning              13,236
    382               0              58,615        52,556
    85,119 Appeals & litigation                      0
    0               0                  0               0
    0 Appeals & litigation-indirect             0                  0
    0                  0              37               0 Total timber
    sales outlays       $2,544,384          $2,665,840    $2,121,651
    $1,805,011      $1,980,136       $2,437,252 Volume offered (MMBF)
    74.2                71.6           48.4                52.7
    48.2            48.3 Volume sold (MMBF)                     69.7
    74.9           47.5                48.7           47.0
    34.1 Volume harvested (MMBF)                75.7
    90.1           58.4                65.5           29.3
    32.3 George Washington-Jefferson National Forests Sales
    preparation                $1,627,885          $1,171,688
    $935,098              $508,378      $590,260         $776,651
    General administration              502,848             476,406
    645,300               812,200       917,874          861,552
    Analysis/documentation              564,237             818,532
    396,660               948,880       900,365          584,082
    Harvest administration              556,043             464,226
    305,355               454,232       375,724          311,666
    Silvicultural exams                 364,956             412,971
    294,437               248,751       246,518          266,219
    Transportation planning             104,729              27,484
    9,126                89,561        49,805           62,147 Appeals
    & litigation                 30,981              48,246
    24,280                34,493          4,638          24,489
    Appeals & litigation-indirect        14,118              21,452
    39,964                 3,293          2,438           6,762 Total
    timber sales outlays       $3,765,797          $3,441,007
    $2,650,220         $3,099,788      $3,087,622       $2,893,568
    Volume offered (MMBF)                 063.0                59.2
    50.0                42.9           34.3            28.6 Volume
    sold (MMBF)                     49.0                59.2
    43.7                30.4           28.2            24.8 Volume
    harvested (MMBF)                57.3                60.6
    57.3                55.7           34.5            28.5 Kisatchie
    National Forest Sales preparation                $1,628,756
    $1,084,097    $1,215,403         $1,132,705      $1,347,213
    $1,350,240 General administration              570,745
    540,547      634,056               823,626       870,361
    798,719 Analysis/documentation              290,387
    545,818      324,970                47,078        15,946
    16,107 Harvest administration              690,601
    669,929      372,867               449,630       392,006
    365,334 (continued) Page 58
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995          1996
    1997 Silvicultural exams                  348,452
    357,525      300,840               263,647       233,964
    290,386 Transportation planning              126,150
    158,546      247,865                75,244        37,273
    99,698 Appeals & litigation                      (10)
    0            191                    0              0
    0 Appeals & litigation-indirect               0                  0
    0                   0              0               0 Total timber
    sales outlays         $3,655,081          $3,356,460    $3,096,192
    $2,791,929       $2,896,763      $2,920,484 Volume offered (MMBF)
    98.8                76.4           74.0                 65.9
    51.8            55.2 Volume sold (MMBF)                       82.6
    70.4           73.7                 60.4          50.4
    55.8 Volume harvested (MMBF)                 142.7
    81.7           81.5                 64.3          65.2
    56.6 Marion-Sumter National Forests Sales preparation
    $1,010,567           $784,687      $760,613              $431,365
    $843,229         $788,001 General administration
    399,826              348,358      589,519               589,438
    480,598          700,533 Analysis/documentation
    714,265              662,395      429,170               760,337
    404,152          368,936 Harvest administration
    472,823              548,995      408,177               376,223
    367,155          290,636 Silvicultural exams
    295,706              256,212      132,490               162,584
    178,077          138,900 Transportation planning
    17,635                   0               0              98,741
    51,637           41,813 Appeals & litigation
    41,990               48,037        8,089                   908
    1,479              18 Appeals & litigation-indirect         35,364
    9,033        8,433                 1,107          3,039
    61 Total timber sales outlays         $2,988,176
    $2,657,717    $2,336,491         $2,420,703       $2,329,366
    $2,328,898 Volume offered (MMBF)                    73.4
    66.5           57.5                 55.1          41.6
    36.6 Volume sold (MMBF)                       58.2
    63.1           46.2                 37.0          36.0
    38.6 Volume harvested (MMBF)                  72.1
    66.0           59.0                 40.4          33.6
    38.9 National Forests in Mississippi Sales preparation
    $2,610,568          $2,331,716    $1,805,603         $3,492,404
    $2,505,794      $3,306,325 General administration
    853,541            1,064,217     1,298,389             1,565,588
    1,573,998       1,531,121 Analysis/documentation
    604,853              599,076      721,719               230,059
    681,373          965,592 Harvest administration
    1,011,910           1,307,313      636,064               801,748
    875,072          811,799 Silvicultural exams
    721,928              622,244      397,554               417,943
    481,129          504,359 Transportation planning
    52,018                9,108       16,811                68,106
    28,642           27,462 Appeals & litigation
    0                  0               0                   0
    0               0 Appeals & litigation-indirect               0
    0               0                   0              0
    0 Total timber sales outlays         $5,854,818
    $5,933,673    $4,876,141         $6,575,848       $6,146,008
    $7,146,658 Volume offered (MMBF)                   213.5
    177.0        164.8                 225.7          136.5
    154.9 Volume sold 1 (MMBF)                     85.5
    161.2        132.1                 110.0           93.1
    136.1 (continued) Page 59
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes
    1992                1993            1994                1995
    1996             1997 Volume harvested (MMBF)
    206.4               204.5        176.3                 193.5
    196.6           101.2 National Forests in North Carolina Sales
    preparation                     $1,559,290          $1,096,761
    $896,359              $951,941     $1,258,518      $1,252,902
    General administration                   321,407
    290,355      443,417               603,862       867,307
    741,508 Analysis/documentation                   569,467
    568,776      536,583               102,309        83,572
    203,071 Harvest administration                   566,041
    570,662      555,631               464,773       449,485
    447,790 Silvicultural exams                      308,086
    298,203      219,860               250,544       210,090
    168,367 Transportation planning                    1,104
    3,069      135,700                14,597       221,695
    223,464 Appeals & litigation                      36,874
    15,741        1,905                   821              0
    0 Appeals & litigation-indirect             21,891
    14,536        2,431                 1,871           541
    2,156 Total timber sales outlays            $3,384,158
    $2,858,102    $2,791,885         $2,390,717       $3,091,207
    $3,039,258 Volume offered (MMBF)                       69.2
    55.2           36.5                 31.6          30.4
    39.0 Volume sold (MMBF)                          35.0
    45.6           25.8                 21.7          17.4
    18.3 Volume harvested (MMBF)                     69.7
    50.7           36.8                 37.9          29.2
    24.5 Ouachita National Forest Sales preparation
    $3,235,348          $2,604,112    $2,401,072         $3,285,922
    $3,520,121      $2,777,718 General administration
    980,079             958,523     1,324,849             1,572,054
    1,897,033       1,622,684 Analysis/documentation
    1,633,485           1,348,625     1,233,502              307,071
    270,796          908,948 Harvest administration
    760,256             806,132      803,954               712,646
    804,916          951,477 Silvicultural exams
    1,070,983             865,452      473,778               448,182
    598,628          583,174 Transportation planning
    55,564               6,890       37,507               130,640
    143,499          155,582 Appeals & litigation
    11,281               2,218       53,179                 7,396
    111                0 Appeals & litigation-indirect
    24,607              24,385       70,860                25,403
    (128)          1,213 Total timber sales outlays
    $7,771,602          $6,616,337    $6,398,700         $6,489,314
    $7,234,976      $7,000,796 Volume offered (MMBF)
    155.0               156.1        141.2                 149.1
    137.6           125.0 Volume sold (MMBF)
    117.5               169.5        129.8                 107.8
    101.1            95.1 Volume harvested (MMBF)
    76.6               113.6        127.9                 133.1
    145.2           115.2 Ozark and St Francis National Forests Sales
    preparation                     $1,366,037          $1,125,487
    $935,314          $1,546,703       $1,927,207      $1,854,705
    General administration                   480,321
    441,424      446,846               434,070      1,012,597
    824,782 Analysis/documentation                   586,621
    424,539      482,029                33,898         (2,618)
    14,588 Harvest administration                   415,729
    374,198      420,617               434,376       344,120
    451,473 Silvicultural exams                      589,796
    549,258      221,930               405,696       276,441
    287,003 (continued) Page 60
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994                1995           1996
    1997 Transportation planning             100,041
    96,000        41,115              101,758         56,044
    85,683 Appeals & litigation                   7,433
    24,482        42,755                   29           1,667
    1,424 Appeals & litigation-indirect        64,203
    41,165        57,214                5,725         97,578
    27,616 Total timber sales outlays        $3,610,182
    $3,076,552     $2,647,820        $2,962,255        $3,713,037
    $3,547,274 Volume offered (MMBF)                   46.3
    60.9           46.3                 44.2           56.0
    55.7 Volume sold (MMBF)                      44.9
    45.8           34.9                 43.5           46.9
    51.8 Volume harvested (MMBF)                 32.7
    39.1           37.3                 35.9           43.9
    45.8 National Forests in Texas Sales preparation
    $1,823,785          $1,621,707     $1,069,447        $1,360,435
    $1,347,977     $1,515,868 General administration
    721,055              688,379       698,036              847,600
    1,056,813        923,559 Analysis/documentation
    662,531              576,563       416,490              192,931
    211,128         251,070 Harvest administration
    733,134            1,061,902       681,459              584,393
    671,736         526,768 Silvicultural exams
    279,513              350,512       142,534              232,588
    201,304         171,805 Transportation planning
    48,043                  (40)      181,077               85,493
    141,544         115,230 Appeals & litigation
    743                1,926         4,061               14,954
    770           1,357 Appeals & litigation-indirect        51,743
    28,877        15,012               35,608         56,757
    98,244 Total timber sales outlays        $4,320,547
    $4,329,827     $3,208,116        $3,354,004        $3,688,029
    $3,603,901 Volume offered (MMBF)                  107.3
    115.2           77.7                 80.2           61.3
    67.7 Volume sold (MMBF)                      77.2
    88.5           60.1                 70.6           61.8
    57.1 Volume harvested (MMBF)                100.6
    81.9           93.8                 65.3           83.9
    39.2 Region 8 totals Sales preparation                $22,137,493
    $17,873,967 $14,252,098              $16,767,133       $17,804,492
    $18,885,044 General administration             8,883,496
    8,708,915     10,075,882        10,657,801        13,412,457
    13,897,013 Analysis/documentation             6,180,072
    7,880,481      6,456,428            4,513,495      4,061,181
    5,536,319 Harvest administration             8,564,281
    8,916,143      6,493,405            6,543,181      6,802,413
    6,340,093 Silvicultural exams                6,004,442
    6,035,436      3,555,393            3,633,634      3,216,536
    3,265,454 Transportation planning             888,698
    533,266       936,330             1,445,984      1,510,123
    1,424,733 Appeals & litigation                133,461
    212,721       159,311               70,030        578,869
    41,471 Appeals & litigation-indirect       335,159
    197,857       254,887              416,372        553,925
    404,868 Total timber sales outlays       $53,127,101
    $50,358,786 $42,183,734              $44,047,630       $47,939,997
    $49,794,995 Volume offered (MMBF)                1040.9
    943.9         793.1                842.2           692.2
    670.8 Volume sold (MMBF)                     833.2
    844.3         672.7                587.7           554.0
    562.1 Volume harvested (MMBF)              1007.4
    927.0         823.7                781.6           753.0
    544.5 (continued) Page 61
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                      1992
    1993            1994                1995          1996
    1997 Region 9-Eastern Region Regional Office Sales preparation
    $699,016            $300,385      $333,550              $225,297
    $468,526         $597,973 General administration
    687,560              998,016      999,364              1,023,572
    1,523,551       1,764,803 Analysis/documentation
    45,089               35,599     1,118,371              200,049
    (1,816)             (92) Harvest administration
    343,666              247,719      149,991               290,443
    9,549             630 Silvicultural exams                576,983
    217,016      258,621               187,320        40,929
    561 Transportation planning             16,140
    53,931           426               98,171       113,602
    70,357 Appeals & litigation                     0
    1,085       16,409                 4,977          4,350
    230 Appeals & litigation-indirect       73,787
    39,937      325,587                48,436          8,545
    (1,295) Total timber sales outlays       $2,442,241
    $1,893,689    $3,202,319         $2,078,265       $2,167,236
    $2,433,166 Allegheny National Forest Sales preparation
    $1,741,297          $1,770,859    $2,015,338         $2,304,839
    $1,402,377      $1,257,331 General administration
    528,362              491,157      524,892               886,510
    793,646          744,041 Analysis/documentation
    118,268              153,775      100,519                  (857)
    852,444        1,024,057 Harvest administration
    547,944              604,373      453,352               688,530
    591,553          626,219 Silvicultural exams
    305,029              328,292      319,303               251,977
    192,935          306,662 Transportation
    71,215               48,244       80,945                64,144
    83,535          143,724 Appeals & litigation                18,025
    17,808        4,789                   446           891
    0 Appeals & litigation-indirect       52,709               69,563
    47,317                22,391          5,547          28,955 Total
    timber sales outlays       $3,382,849          $3,484,071
    $3,546,454         $4,217,980       $3,922,928      $4,130,989
    Volume offered (MMBF)                  72.3                60.0
    64.2                 55.8          53.4            52.6 Volume
    sold (MMBF)                     67.7                52.6
    63.2                 44.2          52.9            35.1 Volume
    harvested (MMBF)                80.2                70.4
    54.7                 54.0          59.6            57.6
    Chequamegon National Forest Sales preparation
    $913,192           $1,212,575    $1,065,791         $1,177,954
    $2,122,413      $1,931,531 General administration
    322,616              270,070      304,891               520,359
    373,715          318,057 Analysis/documentation
    436,024              303,751      272,176                 4,894
    12,853          164,504 Harvest administration             346,902
    392,267      200,326               339,627       172,645
    242,937 Silvicultural exams                350,485
    262,993      216,747               142,242       210,790
    100,473 Transportation planning            111,912
    109,206       96,521               225,865       153,874
    188,576 Appeals & litigation                     0
    0               0                   0              0
    0 Appeals & litigation-indirect            0                   0
    0                   0              0                0 Total timber
    sales outlays       $2,481,130          $2,550,863    $2,156,451
    $2,410,941       $3,046,289      $2,946,078 (continued) Page 62
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994               1995           1996
    1997 Volume offered (MMBF)                   66.9
    72.6           75.4               605.0           70.4
    66.4 Volume sold (MMBF)                      63.6
    67.0           75.3                62.9           72.3
    66.5 Volume harvested (MMBF)                 77.0
    73.9           78.1                63.4           68.3
    77.4 Chippewa National Forest Sales preparation
    $865,803            $846,214      $750,749              $898,721
    $1,158,237        $731,177 General administration
    122,353              179,058      259,731               390,598
    714,665          704,822 Analysis/documentation
    99,182              129,842      132,036                30,771
    1         724,841 Harvest administration              370,984
    264,427      250,646               239,821       265,413
    349,199 Silvicultural exams                 200,570
    205,257      114,663               102,293        78,788
    128,819 Transportation planning                  (16)
    3,113        2,797                48,043        18,909
    19,982 Appeals & litigation                       0
    0               0                   0              0
    0 Appeals & litigation-indirect              0                  0
    0                   0              0               0 Total timber
    sales outlays        $1,658,876          $1,627,911    $1,510,624
    $1,710,248       $2,236,014      $2,658,840 Volume offered (MMBF)
    74.1                68.1           59.9                57.8
    63.4            59.2 Volume sold (MMBF)                      71.5
    63.0           59.5                52.7           55.4
    51.2 Volume harvested (MMBF)                 91.6
    100.0           87.3                69.3           62.3
    52.1 Green Mountain National Forest Sales preparation
    $292,742            $260,105      $182,152              $159,293
    $136,059         $171,002 General administration
    190,238              116,819      177,482               164,339
    160,490          220,818 Analysis/documentation
    65,078              122,435      123,361                  (845)
    0         164,596 Harvest administration              201,028
    158,744      141,557                98,703        75,327
    66,427 Silvicultural exams                 117,133
    80,723      135,284                96,251        98,451
    23,007 Transportation planning                 878
    120              92               4,967        14,697
    14,250 Appeals & litigation                   5,033
    24,048       22,461                  531            297
    1,774 Appeals & litigation-indirect           546
    173            473                    0              0
    0 Total timber sales outlays         $872,675            $763,168
    $782,863              $523,240      $485,321         $661,874
    Volume offered (MMBF)                    7.3                 4.8
    6.2                 3.3            2.1              6.0 Volume
    sold (MMBF)                       6.7                 2.3
    6.3                 4.3            2.0              5.1 Volume
    harvested (MMBF)                  9.9                 7.7
    4.5                 4.9            5.6              3.4 Hiawatha
    National Forest Sales preparation                 $1,199,656
    $992,515      $714,864              $662,761      $596,667
    $530,101 General administration              401,036
    253,098      237,959               524,743       503,731
    514,569 (continued) Page 63
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994              1995            1996
    1997 Analysis/documentation               134,813
    337,479      110,263                4,406        234,115
    301,487 Harvest administration               296,521
    380,301      334,149              373,554        343,028
    352,616 Silvicultural exams                  299,271
    325,134      277,583              274,728        135,241
    180,010 Transportation                        23,800
    54,900       33,443              139,608         52,207
    264,023 Appeals & litigation                       0
    0               0                 0                0
    0 Appeals & litigation-indirect              0                   0
    0                 0                0               0 Total timber
    sales outlays         $2,355,097          $2,343,426    $1,708,260
    $1,979,800      $1,864,989       $2,142,806 Volume offered (MMBF)
    68.9                70.9           58.8               51.1
    50.5            47.8 Volume sold (MMBF)                       63.2
    66.1           55.9               50.1            45.6
    53.6 Volume harvested (MMBF)                  62.0
    68.3           69.1               77.9            58.3
    49.3 Huron-Manistee National Forests Sales preparation
    $1,353,076          $1,346,859    $1,294,133         $1,258,047
    $1,083,963       $1,264,797 General administration
    409,265              334,465      434,200              535,046
    513,484          517,020 Analysis/documentation
    185,862              174,237      255,842              169,121
    366,080          369,629 Harvest administration
    553,169              408,774      410,236              300,384
    566,764          322,798 Silvicultural exams
    57,487              357,438       69,287              193,317
    288,691          241,663 Transportation planning
    31,560                 851         2,967               88,163
    47,226           59,218 Appeals & litigation
    0                   0               0                 0
    0               0 Appeals & litigation-indirect              0
    0               0                 0                0
    0 Total timber sales outlays         $2,590,419
    $2,622,625    $2,466,666         $2,544,078      $2,866,207
    $2,775,125 Volume offered (MMBF)                    71.0
    71.6           66.6               59.3            64.6
    62.0 Volume sold (MMBF)                       66.7
    63.8           63.1               52.4            61.0
    58.2 Volume harvested (MMBF)                  79.6
    79.9           68.2               59.1            53.2
    71.0 Mark Twain National Forest Sales preparation
    $1,237,750          $1,491,440     $921,064          $1,256,914
    $1,422,080         $967,322 General administration
    382,177              380,824      617,387              887,898
    807,674          998,936 Analysis/documentation
    168,147              394,544      304,304              156,045
    383,923          422,550 Harvest administration
    316,134              309,597      280,597              307,716
    285,747          261,919 Silvicultural exams
    335,847              383,952      203,884              161,327
    181,202          134,037 Transportation planning
    638                   0            389             160,654
    280,127          160,951 Appeals & litigation
    2,584               5,020        1,298                 988
    5,598          20,448 Appeals & litigation-indirect
    1,278               9,162       23,687               10,938
    3,656             (78) Total timber sales
    $2,444,555          $2,974,540    $2,352,611         $2,942,479
    $3,370,008       $2,966,085 (continued) Page 64
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                      1992
    1993            1994               1995           1996
    1997 Volume offered (MMBF)                  62.3
    63.3           54.3                50.7           57.2
    49.5 Volume sold (MMBF)                     43.0
    44.1           38.3                38.1           46.0
    39.6 Volume harvested (MMBF)                53.5
    55.6           64.5                55.2           48.2
    49.4 Monogahela National Forest Sales preparation
    $732,120            $842,358      $646,494              $605,237
    $554,765         $790,956 General administration
    454,870              343,602      459,364               587,915
    734,362          603,433 Analysis/documentation
    28,983               17,120        4,461                70,667
    171,408           60,677 Harvest administration
    363,789              280,581      295,782               302,588
    306,311          231,078 Silvicultural exams
    254,115              310,050      201,018               135,571
    276,505          325,363 Transportation
    11,116               22,352           473               97,005
    48,111           90,280 Appeals & litigation                     0
    0               0                  0               0
    0 Appeals & litigation-indirect            0                   0
    0                  0               0          11,628 Total timber
    sales outlays       $1,844,993          $1,816,063    $1,607,593
    $1,798,983      $2,091,461       $2,113,415 Volume offered (MMBF)
    38.7                28.8           32.8                29.7
    15.2            17.0 Volume sold (MMBF)                     36.1
    26.5           25.9                24.8           11.6
    12.0 Volume harvested (MMBF)                36.6
    33.5           20.9                22.1           28.3
    25.2 Nicolet National Forest Sales preparation
    $1,589,755          $1,293,671     $973,093              $881,222
    $1,272,409       $1,253,489 General administration
    374,577              272,158      267,237               467,904
    287,391          205,251 Analysis/documentation
    136,317               54,603        7,475                  329
    77,997          117,775 Harvest administration             465,547
    447,378      268,836               400,883       352,909
    293,023 Silvicultural exams                266,776
    608,955      177,683               199,158       182,678
    162,486 Transportation planning            199,141
    98,033      167,332               128,530       239,049
    123,865 Appeals & litigation                     0
    0               0                  0               0
    0 Appeals & litigation-indirect            0                   0
    0                  0               0               0 Total timber
    sales outlays       $3,032,113          $2,774,797    $1,861,656
    $2,078,026      $2,412,433       $2,155,889 Volume offered (MMBF)
    72.9                53.1           42.5                31.9
    38.2            40.4 Volume sold (MMBF)                     72.0
    53.2           40.5                31.5           37.1
    39.6 Volume harvested (MMBF)                81.8
    70.4           67.3                66.2           57.2
    47.9 Ottawa National Forest Sales preparation
    $1,640,006          $1,916,082    $1,329,120         $1,364,523
    $1,461,561       $1,433,129 General administration
    328,099              448,677      521,346               670,942
    668,791          811,688 Analysis/documentation
    121,090              163,982      196,444                87,178
    170,196          223,118 (continued) Page 65
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                       1992
    1993            1994               1995           1996
    1997 Harvest administration              675,869
    611,232      559,633               478,609       499,712
    551,911 Silvicultural exams                 290,651
    444,391      303,632               245,122       168,359
    252,698 Transportation planning             209,302
    137,591        (7,254)              72,916           243
    846 Appeals & litigation                   4,340
    9,199           511                 169               0
    0 Appeals & litigation- indirect             0               4,232
    3,008                17,741          7,123           4,107 Total
    timber sales outlays        $3,269,357          $3,735,385
    $2,906,441         $2,937,200      $2,975,986       $3,277,497
    Volume offered (MMBF)                   75.7                77.4
    71.6                66.1           55.9            63.7 Volume
    sold (MMBF)                      66.5                85.5
    74.3                46.9           50.8            70.4 Volume
    harvested (MMBF)                 61.3                68.2
    68.7                72.0           65.5            69.8 Shawnee
    National Forest Sales preparation                  $348,287
    $293,108       $56,550              $119,177       $87,516
    $(32,028) General administration               92,324
    128,200       64,176                74,168        55,850
    9,157 Analysis documentation               10,059
    18,254           262                   0               0
    0 Harvest administration              121,540               66,273
    75,153                20,057         (2,472)          7,950
    Silvicultural exams                 171,689               12,956
    52,979               166,084        48,472          125,776
    Transporation planning               24,762               16,946
    4,414                20,191          7,618           2,263 Appeals
    & litigation                       0              20,985
    0              18,041        29,091           11,489 Appeals &
    litigation- indirect         4,453               6,052
    5,014                75,746        69,002           52,507 Total
    timber sales outlays         $779,114            $562,773
    $258,547              $493,465      $295,076         $177,114
    Volume offered (MMBF)                    8.5                 9.4
    3.6                 1.2            0.1              3.0 Volume
    sold (MMBF)                       5.6                15.1
    3.7                 0.0            0.0              0.0 Volume
    harvested (MMBF)                  4.2                 4.1
    2.8                 2.7            1.2              0.2 Superior
    National Forest Sales preparation                  $857,992
    $837,592      $628,730              $595,726      $868,126
    $675,931 General administration              359,799
    254,304      330,353               498,806       514,693
    634,348 Analysis/documentation              109,251
    138,245      113,217               531,302       847,873
    1,015,244 Harvest administration              404,125
    452,499      445,826               433,068       465,306
    476,876 Silvicultural exams                 143,877
    216,765      188,636                76,280       131,615
    119,823 Transportation planning                  (27)
    0            763               15,543        19,155
    38,672 Appeals & litigation                       0
    0         2,711                64,884          1,682
    75,386 Appeals & litigation- indirect             0
    0               0                  0               0
    0 Total timber sales outlays        $1,875,018          $1,899,405
    $1,710,235         $2,215,609      $2,848,451       $3,036,280
    Volume offered (MMBF)                   85.0                99.8
    74.6                79.4           81.7            71.2
    (continued) Page 66                                   GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix II Timber Sales
    Outlays and Amounts of Timber Volumes by Forest and Region, Fiscal
    Years 1992 Through 1997 Fiscal year Region/Forest/Outlay
    Category/Volumes                        1992                1993
    1994                1995            1996            1997 Volume
    sold (MMBF)                       82.0                99.2
    75.9                 77.6            56.0           84.9 Volume
    harvested                         84.3                99.3
    83.8                 89.4            94.7           58.9 Wayne-
    Hoosier National Forests Sales preparation
    201,096              $91,058      $29,118               $48,529
    $172,885        $166,990 General administration
    69,335               57,738       87,287               129,074
    105,607         127,965 Analysis/documentation
    94,222               96,844       72,683                15,191
    1,621        113,858 Harvest administration               135,900
    99,516       32,064                22,180          15,102
    102,553 Silvicultural exams                  150,115
    113,582      107,070                94,195          93,217
    67,329 Transporation planning                     0
    0             (21)             30,694          17,048
    45,119 Appeals & litigation                    1,591
    4,427             (2)                   0              0
    0 Appeals & litigation- indirect        17,353
    30,732           (233)                   3           2,179
    12,425 Total timber sales outlays          $669,611
    $513,897      $327,966              $339,866        $407,658
    $636,239 Volume offered (MMBF)                     2.4
    0.8            0.3                  2.5             2.1
    7.2 Volume sold (MMBF)                        3.4
    0.0            0.8                  2.2             0.0
    8.6 Volume harvested (MMBF)                   5.5
    2.1            3.1                  1.0             0.3
    2.3 White Mountain National Forest Sales preparation
    $735,635            $797,748      $658,756              $872,779
    $1,063,180       $546,672 General administration
    283,921              287,430      348,529               406,334
    1,025,916        714,061 Analysis/documentation
    226,557              106,555       99,745                 (6,780)
    4,777        394,343 Harvest administration               401,250
    334,978      408,049               375,916         258,347
    243,609 Silvicultural exams                  143,370
    204,432      179,436               122,660         135,234
    162,879 Transportation planning               94,559
    20,209       26,524               163,561          42,740
    57,473 Appeals & litigation                    7,534
    0               0               4,687              38
    0 Appeals & litigation- indirect          3,422
    13,151       10,147                 6,158             419
    52,760 Total timber sales outlays         $1,696,248
    $1,764,504    $1,731,186          $1,945,316        $2,530,649
    $2,171,797 Volume offered (MMBF)                    29.5
    18.3           24.9                 22.6            22.2
    22.3 Volume sold (MMBF)                       18.3
    26.8           23.3                 24.7            17.6
    20.5 Volume harvested (MMBF)                  23.2
    27.8           23.1                 19.9            18.5
    22.5 Region 9 totals Sales preparation                 $14,407,421
    $14,292,569 $11,599,502               $12,431,018
    $13,870,764    $12,286,373 General administration
    5,006,532           4,815,617     5,634,199             7,768,209
    8,783,565      8,888,969 Analysis/documentation
    1,778,941           2,247,265     2,911,158             1,261,471
    3,121,472      5,096,587 Harvest administration
    5,545,369           5,058,659     4,306,199             4,672,080
    4,205,239      4,129,745 (continued) Page 67
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995           1996
    1997 Silvicultural exams                 3,669,397
    4,091,937     2,805,826             2,448,525      2,263,107
    2,331,586 Transportation planning              794,982
    565,495      409,811              1,358,057      1,138,142
    1,279,599 Appeal & litigation                   39,107
    82,571       48,177                94,723         41,948
    109,327 Appeal & litigation- indirect        153,548
    173,003      415,000               181,413         96,470
    161,007 Total timber sales outlays        $31,394,297
    $31,327,116 $28,129,872              $30,215,497       $33,520,706
    $34,283,193 Volume offered (MMBF)                   735.5
    698.9        635.7                 576.4           577.0
    568.1 Volume sold (MMBF)                      666.3
    665.2        606.0                 512.4           508.3
    545.3 Volume harvested (MMBF)                 750.7
    761.2        696.1                 657.1           621.2
    587.0 Region 10-Alaska Region Regional Office Sales preparation
    $774,130            $851,058     $1,035,253             $793,679
    $640,237      $1,257,012 General administration
    2,082,669           2,354,358    2,513, 248             2,078,268
    2,370,057      2,057,456 Analysis/documentation
    1,125,680           1,097,982      650,003               360,077
    383,614         385,981 Harvest administration
    1,644,627           1,161,305      651,298               684,026
    744,578         512,948 Silvicultural exams
    777,356              573,727      249,092               261,085
    134,646         144,711 Transportation planning
    94,210                1,899      134,084               980,466
    22,492         328,171 Appeals & litigation
    0                   0               0                   0
    0               0 Appeals & litigation- indirect       131,575
    123,858       75,805               664,893        424,806
    620,359 Total timber sales outlays         $6,630,246
    $6,164,188    $5,308,782         $5,822,493        $4,720,431
    $5,306,638 Tongass National Forest Sales preparation
    $5,688,772          $5,785,025    $6,630,456         $9,841,274
    $9,760,755     $8,357,208 General administration
    3,583,759           3,592,364     4,720,890             5,243,034
    5,865,988      5,514,676 Analysis/documentation
    11,555,630          12,435,048    10,034,889             7,408,794
    6,633,420      7,778,533 Harvest administration
    3,348,255           3,908,886     2,926,738             2,064,835
    2,058,553      1,907,833 Silvicultural exams
    2,572,098           2,512,108     1,601,147              709,898
    727,987       1,243,227 Transportation planning
    561,599              159,367     1,757,106             2,226,434
    1,471,936      1,563,988 Appeals & litigation
    16,000                   0        58,399               118,042
    53,461          30,128 Appeals & litigation- indirect
    77,109               63,584       54,215                81,092
    66,097          29,925 Total timber sales outlays
    $27,403,222     $28,456,382 $27,783,839              $27,693,402
    $26,638,195    $26,425,518 Volume offered (MMBF)
    481.1               266.5        259.7                 290.5
    266.0          162.4 Volume sold (MMBF)                       75.5
    45.3           51.5                 92.5           69.2
    152.0 Volume harvested (MMBF)                 369.7
    325.3        275.8                 221.1           120.2
    106.6 Chugach National Forest (continued) Page 68
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Fiscal year
    Region/Forest/Outlay Category/Volumes                        1992
    1993            1994                1995           1996
    1997 Sales preparation                   $481,178
    $266,080      $327,283              $621,405       $850,165
    $125,267 General administration               128,421
    59,962      109,289               205,576        425,934
    201,678 Analysis/documentation                90,431
    38,332       41,118                16,150        222,414
    290,389 Harvest administration                85,726
    83,665       27,615                 6,620         93,757
    127,426 Silvicultural exams                   53,851
    88,435       99,591                39,825        215,584
    82,366 Transportation planning                    0
    0               0              44,712         46,431
    70,929 Appeals & litigation                       0
    0               0                 503             (16)
    0 Appeals & litigation- indirect             0                   0
    0                   0               0            48,976 Total
    timber sales outlays          $839,607            $536,473
    $604,896              $934,791      $1,854,268         $947,031
    Volume offered (MMBF)                     5.0                 2.8
    1.2                  5.6            2.2               14.6 Volume
    sold (MMBF)                        1.0                16.9
    2.5                  3.2            2.4                9.5 Volume
    harvested (MMBF)                   2.4                 6.1
    6.6                  1.8            3.3                2.2 Region
    10 totals Sales preparation                  $6,944,080
    $6,902,164    $7,992,992        $11,256,357       $11,251,157
    $9,739,487 General administration              5,794,848
    6,006,684     7,343,427             7,526,879      8,661,978
    7,773,810 Analysis/documentation             12,771,741
    13,571,362    10,726,010             7,785,020      7,239,447
    8,454,903 Harvest administration              5,078,608
    5,153,856     3,605,652             2,755,480      2,896,888
    2,548,207 Silvicultural exams                 3,403,306
    3,174,269     1,949,830             1,010,808      1,078,217
    1,470,304 Transportation planning              655,808
    161,266     1,891,190             3,251,611      1,540,859
    1,963,088 Appeals & litigation                  16,000
    0        58,399               118,545         53,444
    30,128 Appeals & litigation- indirect       208,684
    187,442      130,020               745,985        490,903
    699,260 Total timber sales outlays        $34,873,074
    $35,157,043 $33,697,517              $34,450,686       $33,212,894
    $32,679,187 Volume offered (MMBF)                   486.1
    269.3        260.9                 296.1           268.2
    177.0 Volume sold (MMBF)                       76.5
    62.2           54.0                 95.7           71.6
    161.5 Volume harvested (MMBF)                 372.1
    331.4        282.4                 222.9           123.5
    108.9 (Table notes on next page) Page 69
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix II
    Timber Sales Outlays and Amounts of Timber Volumes by Forest and
    Region, Fiscal Years 1992 Through 1997 Notes: Dollars in constant
    1997 dollars. Totals may not add because of rounding. Timber
    volumes in million board feet (MMBF). The Forest Service does not
    have a region 7. The Forest Service combined several national
    forests into administrative financial porting units during the
    period fiscal year 1992-1997. For consistency, we reported the
    outlays and timber volumes for these combined units as though they
    were one unit for the entire period. The affected units include in
    Region 1, the Beaverhead/Deerlodge National Forests; in Region 2,
    the Medicine Bow/Routt National Forests and the Rio Grande/San
    Juan National Forests; in Region 4, the Humboldt/Toiyabe National
    Forests, the Salmon/Challis National Forests, and the Ashley,
    Uinta and Wasatch-Cache National Forests became the Nothern Utah
    Eco Group; in Region 5 the Tahoe National Forest and the Lake
    Tahoe Basin become the Tahoe National Forest/Lake Tahoe Basin
    Management Unit; and in Region 8, the George Washington/Jefferson
    National Forests. The Forest Service combined the Wayne and
    Hoosier National Forests for reporting purposes in fiscal years
    1992 through 1994 but separated them for fiscal years 1995 through
    1997. For consistency purposes, we combined the outlays and timber
    volumes for these forests for all 6 years. 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. Page 70                                    GAO/RCED-99-
    174 Timber Sales Volumes and Outlays Appendix III National Timber
    Sales Outlays by Type, Fiscal Years 1992 Through 1997 Dollars are
    in constant 1997 dollars Fiscal year Outlay category
    1992                 1993           1994                1995
    1996            1997 Sales preparation             $157,393,590
    $142,601,753         $98,683,677    $128,707,907
    $158,533,607    $138,760,715 General Administration
    97,036,923         88,083,303          98,641,559     108,638,184
    131,715,851     128,890,312 Analysis/ documentation
    131,814,404        119,907,245          78,451,264      47,974,853
    51,857,848      66,129,089 Harvest administration
    91,370,710         89,644,679          68,256,981      54,993,998
    55,372,549      52,616,512 Silvicultural exams
    55,854,425         50,133,285          29,600,264      23,956,092
    22,753,107      21,879,953 Transporation planning
    8,726,710           7,064,580          9,224,781      17,793,136
    15,541,888      16,542,879 Appeals/ litigation
    2,256,541           2,361,876          2,886,387
    2,991,493       1,653,821       4,146,439 Appeals/ litigation-
    indirect                         4,430,523           7,902,964
    4,363,830           4,860,999       3,136,293       3,154,250
    Total                         $548,883,826       $507,699,685
    $390,108,743    $389,916,662        $440,564,964    $432,120,149
    Page 71                              GAO/RCED-99-174 Timber Sales
    Volumes and Outlays Appendix IV Regional Cost per Thousand Board
    Feet, Fiscal Years 1993 Through 1997 Dollars in constant 1997
    dollars Timber              Forest Commodity        Stewardship
    Personal Use Region/Fiscal year                    Program
    Program             Program Region 01-Northern Region 1993
    154                 157                189 1994
    171                 183                204 1995
    235                 260                156 1996
    234                 280                158 1997
    255                 265                164 Region 02-Rocky
    Mountain Region 1993                                      105
    95                120 1994
    116                 106                105 1995
    119                 140                 88 1996
    158                 181                123 1997
    196                 249                150 Region 03-Southwestern
    Region 1993                                      210
    216                237 1994
    179                 246                230 1995
    255                 285                161 1996
    504                 759                344 1997
    321                 284                235 Region 04-Intermountain
    Region 1993                                      103
    89                115 1994
    129                 117                124 1995
    160                 207                128 1996
    137                 169                125 1997
    191                 185                133 Region 05-Pacific
    Southwest Region 1993                                      163
    129                155 1994
    186                 143                174 1995
    223                 220                180 1996
    235                 182                148 1997
    270                 214                135 Region 06-Pacific
    Northwest Region 1993                                      183
    137                185 1994
    229                 186                223 1995
    282                 218                181 1996
    298                 240                176 (continued) Page 72
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix IV
    Regional Cost per Thousand Board Feet, Fiscal Years 1993 Through
    1997 Dollars in constant 1997 dollars Timber
    Forest Commodity            Stewardship            Personal Use
    Region/Fiscal year                         Program
    Program                 Program 1997
    296                     239                        172 Region 08-
    Southern Region 1993
    82                      77                       90 1994
    84                      82                       105 1995
    90                      80                       84 1996
    95                      92                       116 1997
    130                     133                        118 Region 09-
    Eastern Region 1993
    53                      50                       75 1994
    56                      54                       82 1995
    62                      59                       70 1996
    65                      62                       86 1997
    77                      69                       83 Region 10-
    Alaska Region 1993                                             113
    216                 28,558a 1994
    162                     375                   2,592a 1995
    187                     365                   2,252a 1996
    245                     555                   3,202a 1997
    425                     477                   3,222a a Because of
    unique legislative direction, the Alaska Region has a much larger
    "free use" timber program than most Forest Service regions. While
    the agency's Timber Sale Program Information Reporting System
    captures the cost of administering this program, it fails to
    capture the volume actually produced under this program. This
    discrepancy distorts the apparent unit costs for the personal use
    purpose sales in Alaska. Page 73
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix V
    Objectives, Scope, and Methodology Concerned about the cost trends
    associated with the Forest Service's timber sale program, the
    Chairman, Subcommittee on Department Operations, Oversight,
    Nutrition and Forestry, House Committee on Agriculture, asked us
    to provide information on the amount of outlays to prepare and
    administer timber sales and timber volumes offered for sale, sold,
    and harvested on a forest, regional, and national basis.
    Specifically, we were asked to provide information for fiscal
    years 1992 through 1997 on the Forest Service's (1) timber volumes
    offered, sold, and harvested; (2) timber sale outlays by category;
    and (3) estimated national cost-per-thousand-board feet
    calculation. In addition, the Chairman requested that we include
    each forest's receipts that had been presented in our prior
    reports in the detailed forest-and regional-level data.
    Methodology    This assignment was an outgrowth of the timber
    sales outlays information that we included in our November 1998
    report on the distribution of timber sale receipts for fiscal
    years 1995 through 1997 and a prior report on timber receipts
    distributed for fiscal years 1992 through 1994.1 We used the
    accounting records that the Forest Service provided for those
    prior reports to the extent practical. Our information is
    presented on a national, regional, and forest basis. At each
    level, we obtained the amount of 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 111 units for our reporting to be consistent
    and comparable with the Forest Service's data over the 6-year
    period that we were reporting. Appendix I is a regional summary of
    the outlays by category, and appendix II shows the details
    regarding the outlays and timber volumes on a forest and regional
    level. The data in these appendixes are timber sales accounting
    data that are on a cash basis that recognizes receipts when
    collected and outlays when paid. Therefore, the data should not be
    added to determine profit or loss because profitability should be
    measured on an accrual basis that matches all annual sale-related
    revenues with all annual sale-related expenses. We chose, however,
    to use cash accounting data because they represent a method of
    reporting the day-to-day operations of a forest and they were the
    only data available at the forest level. 1Forest Service:
    Distribution of Timber Sales Receipts, Fiscal Years 1992-94
    (GAO/RCED-95-237FS, Sept. 8, 1995) and Forest Service:
    Distribution of Timber Sales Receipts, Fiscal Years 1995 Through
    1997 (GAO/RCED-99-24, Nov. 12, 1998. Page 74
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix V
    Objectives, Scope, and Methodology As requested, we provided 6
    years of regional and forest-level data (fiscal years 1992 through
    1997), converted to constant 1997 dollars, 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 outlay totals for that year.
    For the same reasons, however, care should be taken in
    interpreting year-to-year differences. We did not independently
    verify the reliability of the financial data provided nor did we
    trace the data to the systems from which they came. These systems
    were, in some cases, subject to audit procedures by the Office of
    the Inspector General in connection with the agency's financial
    statement audits. For fiscal years 1992 through 1997, the
    Department of Agriculture's Office of Inspector General reported
    that because of errors in field-level data and significant
    internal control weaknesses in various accounting subsystems, the
    Forest Service's accounting data were not reliable. Despite these
    weaknesses, we used the data because they were the only data
    available and are the data that the agency uses to manage its
    program. We performed our work from February through May 1999 in
    accordance with generally accepted government auditing standards.
    Timber Volumes        To obtain information on the amount of
    timber volumes offered, sold, and Offered, Sold, and    harvested
    on a national level for fiscal years 1992 through 1997, we
    requested that the Forest Service provide us with the data from
    the Harvested             Automated Timber Sale Accounting System
    Cut and Sold Report. For the regular and salvage volumes offered,
    we relied on data included in a prior GAO report and requested
    that the Forest Service provide us with updated amounts for fiscal
    year 1997.2 We discussed the reasons for variances among the
    timber volumes offered, sold, and harvested with the Forest
    Service's Forest Management staff. To obtain information on the
    timber volumes offered, sold, and harvested on a forest and
    regional level for fiscal years 1992 through 1997 that are
    included in appendix II, we used two different sources. We used
    the Forest Service's published annual reports on the timber sale
    program to obtain the timber volumes offered. Because these
    volumes are subject to change, 2Emergency Salvage Sale Program:
    Forest Service Met Its Target, but More Timber Could Have Been
    Offered for Sale (GAO/RCED-97-53, Feb. 24, 1997). Page 75
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Appendix V
    Objectives, Scope, and Methodology however, we requested that the
    Forest Service provide us with the corrected timber volumes sold
    and harvested from the timber sales contract files. Timber Sales
    Outlays      To obtain the timber sale outlays by category, we
    used information from by Category               the Forest
    Service's timber-related outlays from its Statement TPIR-01,
    Timber Sale Program Information Reporting System. We included only
    those outlay categories directly related to timber sales. While it
    takes about 3 years to prepare and offer a timber sale and several
    years thereafter to complete a sale, we included only those
    preparation and administration costs reported by the forests
    related to each particular fiscal year. 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. *
    Appeals/litigation-indirect. * Transportation planning. *
    Silvicultural examinations. Our 1995 timber receipts distribution
    report also included outlay categories entitled "Other Resource
    Support" and "Timber Planning" which, beginning in fiscal year
    1995, were moved to the outlay categories "Analysis/Documentation"
    and "Sale Preparation," respectively. For consistency, we adjusted
    the fiscal years 1992 through 1994 outlays to reflect the current
    categories and demonstrate a consistent trend interpretation. Page
    76                               GAO/RCED-99-174 Timber Sales
    Volumes and Outlays Appendix V Objectives, Scope, and Methodology
    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 sales preparation and administration outlays are paid for
    from the Salvage Sale Fund. For annual reporting purposes,
    however, the Forest Service does not report these outlays
    separately. To be consistent with Forest Service reports, we did
    not exclude salvage sale preparation and administration outlays
    from the outlays of timber sales preparation and administration.
    We discussed the reasons for increases or decreases among the
    timber outlay categories with the Forest Service's Forest
    Management staff and reviewed the Forest Service's assessments of
    the factors affecting the timber program costs. Because of
    problems encountered with implementing its new accounting system,
    the Forest Service was unable to provide us with fiscal year 1998
    data in time to meet the requirements for this assignment. As
    such, financial data presented in this report are the latest data
    available-those for fiscal year 1997. Costs per Thousand    The
    volume and outlay data presented in this report cannot be used to
    Board Feet            determine the cost per thousand board feet.
    Instead, the total costs (accrual data) of the timber sales
    program must be considered in this calculation. As requested by
    the Chairman, we obtained the Forest Service's estimate for
    national and regional costs per thousand board feet by sales
    program. National information is included in the body of the
    report, and the regional calculation is included as appendix IV.
    The Forest Service prepared this information on the basis of its
    timber sales data and applied 1997 constant dollars to the
    calculations provided. We accepted the Forest Service's
    calculations and did not verify the data or the systems from which
    they came. Page 77                               GAO/RCED-99-174
    Timber Sales Volumes and Outlays Appendix V Objectives, Scope, and
    Methodology Additional Data    Cash accounting data normally do
    not match all costs associated with Limitations        operating a
    particular forest with the revenue generated by that forest and,
    thus, should not be used as a measure of profitability on an
    individual forest basis. The "accrual accounting" method better
    matches annual sale-related revenues with annual sale-related
    costs. The Forest Service places costs that are long-term
    investments that will benefit future as well as current sale-
    related activities in one of three "pools" and redistributes them
    back to a particular year on the basis of preestablished formulas.
    The three pools are "sale activity pool," which includes those
    costs directly associated with the preparation of timber sales,
    the "growth activity pool," which includes the cost of growing
    timber over an entire rotation, and the "depreciation pool," which
    includes the costs of roads and facilities that are depreciated
    over their useful life. Also, the Forest Service's accounting data
    that we used in this report do not reflect accounting adjustments
    to correct identified errors and misclassifications between cost
    categories. The Forest Service does not separate these adjustments
    between the accrual accounting pool adjustments and the cash
    accounting corrections for several of the cost categories we
    included. Because we chose to use the initial cash accounting data
    from the Forest Service's TPIR-01 system, we used the uncorrected
    data for consistency. While the reclassification would not appear
    to have a material effect on the Forest Service's total, a
    potential exists for a significant distortion in the individual
    outlay category for any particular forest. The Forest Service
    presents program-level and profitability information compiled by
    the Timber Sale Program Information Reporting System, which
    consists of accrual accounting data, in its annual Forest
    Management Program Report. (141293)           Page 78
    GAO/RCED-99-174 Timber Sales Volumes and Outlays Ordering
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