Forest Service: Distribution of Timber Sales Receipts--Fiscal Years 1995
Through 1997 (Letter Report, 11/12/98, GAO/RCED-99-24).
Pursuant to a congressional request, GAO provided information on the
Forest Service's timber sales receipts for fiscal years (FY) 1995
through 1997, focusing on: (1) the amounts distributed to specific
Forest Service funds or accounts; (2) the outlays for preparing and
administering timber sales; (3) the amounts of timber sales receipts
transferred to the General Fund of the U.S. Treasury; and (4) any
changes in the receipt distribution process that have occurred since
GAO's last report.
GAO noted that: (1) during FY 1995 through FY 1997, the Forest Service
collected about $1.85 billion in timber sales receipts and distributed
about $1.7 billion, or about 92 percent, to Forest Service funds or
accounts established for specific purposes such as reforestation,
salvage sale preparation, and credits for roads that timber purchasers
build; (2) during this same period, the funds not otherwise
distributed--about $125 million--plus about $29 million from the Roads
and Trails Fund were deposited into the General Fund of the U.S.
Treasury; (3) to operate the timber program and to prepare and
administer timber sales, the Forest Service expended about $1.2 billion
in appropriations and other moneys during the period FY 1995 through FY
1997; (4) since GAO's September 1995 report, Congress, in April 1996,
established an additional fund to be used to prepare future timber
sales; (5) beginning in FY 1996, Congress omitted appropriation language
requiring that the moneys in the Roads and Trail Fund be deposited in
the General Fund of the U.S. Treasury; (6) also, since FY 1996, the
Forest Service has been using a special appropriation provided by
Congress for a portion of the required payments to the states affected
by a substantial drop in the size of timber harvests--and, therefore, a
substantial drop in payments to these states--as a result of listing the
northern spotted owl as a threatened species; and (7) in addition,
beginning in FY 1999, Congress eliminated the credit given purchasers
for building roads.
--------------------------- Indexing Terms -----------------------------
REPORTNUM: RCED-99-24
TITLE: Forest Service: Distribution of Timber Sales
Receipts--Fiscal Years 1995 Through 1997
DATE: 11/12/98
SUBJECT: Timber sales
Funds management
National forests
Forestry legislation
Endangered species
General fund accounts
Budget outlays
Forest management
Special fund accounts
IDENTIFIER: Roads and Trails Fund
Knutson-Vandenberg Trust Fund
Forest Service Timber Sales Program
National Forest Fund
Timber Sales Pipeline Restoration Fund
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Cover
================================================================ COVER
Report to the Ranking Minority Member, Committee on Resources, House
of Representatives
November 1998
FOREST SERVICE - DISTRIBUTION OF
TIMBER SALES RECEIPTS, FISCAL
YEARS 1995 THROUGH 1997
GAO/RCED-99-24
Distribution of Timber Sales Receipts
(141176)
Abbreviations
=============================================================== ABBREV
Letter
=============================================================== LETTER
B-281250
November 12, 1998
The Honorable George Miller
Ranking Minority Member
Committee on Resources
House of Representatives
Dear Mr. Miller:
The Forest Service distributes receipts from national forest timber
sales to various funds or accounts that have been established for
specific purposes. Any receipts not otherwise distributed are
deposited into the General Fund of the U.S. Treasury. In September
1995, we reported on the amount of timber sales receipts, the amounts
distributed to specific funds or accounts, and the amounts deposited
into the General Fund of the U.S. Treasury for fiscal years 1992
through 1994.\1 You asked us to update the information on the amount
of the Forest Service's timber sales receipts for fiscal years 1995
through 1997, the amounts distributed to specific Forest Service
funds or accounts, the outlays for preparing and administering timber
sales, and the amounts of timber sales receipts transferred to the
General Fund of the U.S. Treasury. You also asked us to describe
any changes in the receipt distribution process that have occurred
since our last report.
The data in this report are timber sales accounting data on a cash
basis that recognizes receipts when collected and outlays when paid.
Because of this, the data presented in this report are not a measure
of profitability, nor is it appropriate to compare the data against
budget authority amounts. Cash accounting data do not reflect all
costs associated with operating a particular forest and, thus, cannot
be used as a measure of profitability on an individual forest basis.
Profitability would be measured on an accrual basis that matches all
annual sales-related revenues with all annual sales-related expenses.
We chose to use cash accounting data because they reflect the
day-to-day operations of a forest.
--------------------
\1 Forest Service: Distribution of Timber Sales Receipts, Fiscal
Years 1992-94 (GAO/RCED-95-237FS, Sept. 8, 1995).
RESULTS IN BRIEF
------------------------------------------------------------ Letter :1
During fiscal years 1995 through 1997, the Forest Service collected
about $1.85 billion in timber sales receipts and distributed about
$1.7 billion, or about 92 percent, to Forest Service funds or
accounts established for specific purposes such as reforestation,
salvage sale preparation, and credits for roads that timber
purchasers build. During this same period, the funds not otherwise
distributed--about $125 million--plus about $29 million from the
Roads and Trails Fund were deposited into the General Fund of the
U.S. Treasury. To operate the timber program and to prepare and
administer timber sales, the Forest Service expended about $1.2
billion in appropriations and other moneys during the period fiscal
years 1995 through 1997.
Since our September 1995 report, the Congress, in April 1996,
established an additional fund to be used to prepare future timber
sales. Beginning in fiscal year 1996, the Congress omitted
appropriation language requiring that the moneys in the Roads and
Trail Fund be deposited in the General Fund of the U.S. Treasury.
Also, since fiscal year 1996, the Forest Service has been using a
special appropriation provided by the Congress for a portion of the
required payments to the states affected by a substantial drop in the
size of timber harvests--and, therefore, a substantial drop in
payments to these states--as a result of listing the northern spotted
owl as a threatened species. In addition, beginning in fiscal year
1999, the Congress eliminated the credit given purchasers for
building roads.
BACKGROUND
------------------------------------------------------------ Letter :2
The Forest Service, within the U.S. Department of Agriculture,
manages the 192 million acre national forest system with its 155
national forests. The national forests generate receipts from a
variety of resources, including recreation, grazing, and minerals;
however, timber sales have traditionally generated more than 90
percent of the total receipts. As shown by figure 1, the harvested
volume of timber has declined from 7.3 billion board feet in fiscal
year 1992 to 3.3 billion board feet in fiscal year 1997.
Accordingly, total timber sales receipts have also declined from $1.2
billion in fiscal year 1992 to $558 million in fiscal year 1997.
Figure 1: Timber Harvested and
Total Timber Sales Receipts,
Fiscal Years 1992 Through 1997
(See figure in printed
edition.)
Preparing timber sales usually takes 3 to 8 years and consists of six
steps or "gates." The early steps involve identifying the timber to
be offered for sale and conducting necessary environmental
assessments of the proposed sale area. The later steps involve
actually advertising the sale and selling the timber. Because of the
time involved, some timber sales on a particular forest could be in
the beginning steps while others could be at or near the end steps.
This multiyear, multistep process of having timber sales in various
stages of development up until the time a sale is offered is referred
to as the timber pipeline. At the forest level, appropriated funds
are used to pay the costs associated with preparing and administering
these timber sales.
The process for distributing timber sales receipts starts when a
timber contract is awarded and the timber purchaser makes certain
required contractual deposits. These deposits can include down
payments on the timber as well as specific amounts for purposes such
as ensuring that logging debris is properly treated after the timber
harvest is completed. During the harvest, the purchaser makes
additional payments in accordance with schedules established in the
contract. In addition, timber purchasers may reduce the amount they
pay in cash for timber by agreeing to build roads that provide access
to the timber sale area. When purchasers build the roads, the Forest
Service provides credits that may be applied against the purchase
price of the timber.
The actual distribution of timber sales receipts is a two-step
process. Initially, timber sales receipts are distributed into six
funds or accounts. The second step involves distributions from one
of the six funds--the National Forest Fund--into several additional
funds or accounts. Any funds remaining after the second stage
distribution are deposited in the General Fund of the U.S. Treasury.
TIMBER SALES RECEIPTS,
DISTRIBUTIONS, OUTLAYS, AND
DEPOSITS TO THE GENERAL FUND OF
THE U.S. TREASURY
------------------------------------------------------------ Letter :3
During fiscal years 1995 through 1997, timber purchasers harvested
about 11 billion board feet of timber from the national forests, for
which the Forest Service collected about $1.85 billion. The Forest
Service distributed about $1.7 billion to various Forest Service
funds and accounts established for specific purposes and deposited
about $124.5 million of timber sales receipts into the General Fund
of the U.S. Treasury. While these funds or accounts are provided
for by law, two have specific percentage distributions mandated by
law--the Roads and Trails Fund and the payments to states. Figure 2
shows this distribution process, and appendix I further explains the
receipt distribution process and the various funds and accounts.
Figure 2: Distribution of
Timber Sales Receipts, Fiscal
Years 1995 Through 1997
(See figure in printed
edition.)
Note: Figures sometimes do not add because of rounding.
TIMBER SALES RECEIPTS AND
DISTRIBUTIONS
---------------------------------------------------------- Letter :3.1
As shown in figure 2, the distribution of timber sales receipts is
essentially a two-step process. The first step distributes receipts
into six funds or accounts including the Knutson-Vandenberg Fund, the
Salvage Sale Fund, associated charges account, purchaser road credit
account, and interest and penalties. Any timber sales receipts not
distributed to these funds or accounts passes into the National
Forest Fund.
The second step involves further distributions from the National
Forest Fund, which serves as a holding account for timber-related
receipts at the national level. At the end of the fiscal year, any
amount not distributed from the National Forest Fund for specific
purposes is transferred to the General Fund of the U.S. Treasury.
The largest distribution from this fund involves the payments to
states. By law, states are entitled to 25 percent of the receipts
from timber sales located within their boundaries.\2 In addition,
certain counties in California, Oregon, and Washington are entitled
to guaranteed payments as a result of listing the northern spotted
owl as a threatened species.
Table 1 shows, for fiscal years 1995 through 1997, total timber sales
receipts, the amounts distributed for specific Forest Service
purposes, the amounts deposited in the General Fund of the U.S.
Treasury, and the amounts distributed to the states.
Table 1
Timber Sales Receipts and Distributions,
Fiscal Years 1995 Through 1997
(Dollars in millions)
Timber sales receipts
----------------------------------------------
Amount Amount
distribute deposited
d for in the
specific Amount General
Forest distribute Fund of
Service d to the U.S.
Fiscal year Total purposes states\a Treasury\b
---------------------- ---------- ---------- ---------- ----------
1995 $682.0 $392.9 $257.4 $31.7
1996 610.9 448.4 106.1 56.4
1997 558.0 399.1 89.7 69.2
Total $1,850.9 $1,240.4 $453.2 $157.3
----------------------------------------------------------------------
\a The amounts distributed to states reflect only those amounts
attributable to timber receipts from national forests. States
received more moneys when forest receipts from all sources are
considered.\ In addition, in fiscal year 1995, about $140 million for
the spotted owl payments was made out of the National Forest Fund
rather than using the special appropriation for these payments, as
provided for in P.L. 103-66, as amended, which was used in fiscal
years 1996 and 1997.
\b For fiscal year 1995, deposits to the General Fund of the U.S.
Treasury included about $29.4 million from the Roads and Trails Fund.
In fiscal years 1996 and 1997, the Forest Service was allowed to
retain the amounts collected for the Roads and Trails Fund.
Source: Prepared by GAO from the Forest Service's data.
--------------------
\2 Payments to the states are authorized by the Twenty-Five Percent
Fund Act of 1908 (16 U.S.C. 500). The annual calculation of the
25-percent payment to the states is based on the amounts in the
National Forest Fund, purchaser road credit account, the Salvage Sale
Fund, and the Knutson-Vandenberg Fund. Interest and penalties and
associated charges are not included in this calculation.
TIMBER SALES OUTLAYS
---------------------------------------------------------- Letter :3.2
Annually, the Forest Service receives and expends appropriations to
prepare and administer timber sales. In addition, moneys from the
Salvage Sale Fund are used to prepare and administer salvage sales.
However, no requirement exists that timber sales receipts cover the
outlays for preparing and administering timber sales.
These outlays would include, among other things, the cost of
environmental and other analyses, the cost to prepare and offer the
timber sale, and the cost to administer the purchaser's operations as
timber is harvested. During fiscal years 1995 through 1997, the
Forest Service's timber sale preparation and administration outlays
were about $1.2 billion, as shown in table 2.
Table 2
Timber Sales Outlays, Fiscal Years 1995
Through 1997
(Dollars in millions)
Fiscal year
----------------------------------------------
Outlay 1995 1996 1997 Total
---------------------- ---------- ---------- ---------- ----------
Sale preparation $121.3 $153.5 $135.8 $410.6
General administration 100.1 125.5 125.3 350.9
attributable to
sales
Analysis/ 45.7 50.5 65.8 162.0
documentation
Harvest administration 51.3 53.3 50.4 155.0
Silvicultural exams 22.5 19.8 21.1 63.4
Transportation 16.0 13.3 15.1 44.4
planning
Appeals/ 2.9 1.6 4.1 8.6
litigation
Appeals/ 4.6 3.1 3.5 11.2
litigation-
indirect
Total $364.4 $420.6 $421.1 $1,206.1
----------------------------------------------------------------------
Source: Prepared by GAO from the Forest Service's data.
Appendix II contains information on total timber sales receipts, the
amounts distributed to the specific funds and accounts, and
preparation and administration outlays, at the regional level.
Appendix III contains similar information at the forest level. In
addition, we have included, for informational purposes, the amounts
of attributable payments to states, even though these payments are
made at the national, not the forest level.
DEPOSITS INTO THE GENERAL
FUND OF THE U.S. TREASURY
---------------------------------------------------------- Letter :3.3
For fiscal years 1995 through 1997, the Forest Service deposited
about $124.5 million from timber sales receipts into the General Fund
of the U.S. Treasury. In addition, the Forest Service deposited
$3.4 million from interest and penalties generated on timber sales.
This category includes such items as interest on late payments and
fines assessed for cutting the wrong trees. According to Forest
Service officials, they classify interest and penalties as
miscellaneous receipts. These receipts are not distributed to the
National Forest Fund but instead are directly deposited to the
General Fund of the U.S. Treasury.
Finally, for fiscal year 1995, the Forest Service deposited an
additional $29.4 million into the General Fund of the U.S. Treasury
from the Roads and Trails Fund. Thus, in total, for fiscal years
1995 through 1997, the Forest Service deposited a total of $157.3
million into the General Fund of the U.S. Treasury.
RECENT CHANGES IN THE RECEIPT
DISTRIBUTION PROCESS
------------------------------------------------------------ Letter :4
A number of changes have occurred in the receipt distribution process
since our September 1995 report. During the period, the Congress
authorized a new fund for deposits from timber sales receipts,
omitted the appropriation language requiring Roads and Trails Fund's
moneys to be deposited into the General Fund of the U.S. Treasury,
and eliminated the use of the purchaser road credits. Also, since
fiscal year 1996, the Forest Service has been using a special
appropriation provided by the Congress for a portion of the required
payments to the states affected by a substantial drop in the size of
timber harvests--and, therefore, a substantial drop in payments to
these states--as a result of listing the northern spotted owl as a
threatened species. These changes will result in more timber sales
receipts being distributed to specific funds and less being available
for deposit to the General Fund of the U.S. Treasury.
TIMBER SALES PIPELINE
RESTORATION FUND
---------------------------------------------------------- Letter :4.1
The Congress established the Timber Sales Pipeline Restoration Fund
in April 1996. The 1996 appropriations act authorized the Forest
Service and the Department of the Interior's Bureau of Land
Management to create a Timber Sales Pipeline Restoration Fund to be
used for preparing timber sales to refill the timber pipeline.\3
Revenues collected from selected timber sales in Oregon and
Washington, less the funds necessary to make payments to states or
local governments that are in excess of $37.5 million, are to be
deposited in the Timber Sales Pipeline Restoration Fund.\4 Of the
revenues deposited into the fund, 75 percent are to be used to
prepare future timber sales, other than salvage sales, and 25 percent
are to be used on backlogged recreation projects. For fiscal years
1995 through 1997, the Forest Service deposited about $11 million in
the fund and expects to allocate about $4.5 million to the regions in
fiscal year 1999 to prepare future timber sales.
--------------------
\3 Section 327 of the Omnibus Consolidated Rescissions and
Appropriations Act of 1996 (P.L. 104-134).
\4 Section 2001(k) of the Fiscal Year 1995 Supplemental
Appropriations for Disaster Assistance and Rescissions Act (P.L.
104-19) released for sale the timber sales contracts in Washington
and Oregon that were offered under section 318 of the Fiscal Year
1990 Interior and Related Agencies Appropriation Act but were not
allowed to be completed because of the listing of the northern
spotted owl as a threatened species.
ROADS AND TRAILS FUND
---------------------------------------------------------- Letter :4.2
Prior to fiscal year 1996, language in the Forest Service's annual
appropriations acts required that the amount deposited into the Roads
and Trails Fund be transferred to the General Fund of the U.S.
Treasury to offset annual appropriations for road and trail
construction and maintenance. Beginning in fiscal year 1996, the
Congress omitted this appropriation language, and the Forest Service
has retained about $50 million in the fund, of which about $38
million related to timber receipts. Guidance to regional foresters
provides that the Roads and Trails Fund moneys are to be used,
beginning in fiscal year 1998, to correct road and trail problems
that are adversely affecting forest, rangeland, and aquatic
ecosystems on forest lands. According to Forest Service officials,
these funds are being used in addition to regular appropriations for
road and trail maintenance and reconstruction.
PURCHASER ROAD CREDITS
---------------------------------------------------------- Letter :4.3
Beginning in fiscal year 1999, the Congress eliminated purchaser road
credits for future timber sales. Timber purchasers who currently
have unused road credits will be allowed to use them. In future
timber sales, offered without purchaser road credits, the Forest
Service must estimate the cost to construct the roads and include
that amount in its calculation of the payments to the states.
SPOTTED OWL GUARANTEE
APPROPRIATION
---------------------------------------------------------- Letter :4.4
For specific counties in California, Oregon, and Washington, the
listing of the northern spotted owl as a threatened species accounted
for a substantial drop in the size of timber harvests--and,
therefore, a substantial drop in the receipts that the counties would
receive under the 25-percent payments to states. To reduce the
fiscal impact of the listing, the Congress included a "safety net",
or spotted owl guarantee in the Forest Service's annual
appropriations acts for fiscal years 1991 through 1993 to ensure that
state payments remained at a comparable level to those payments made
before the listing. A special appropriation was established by the
Omnibus Budget Reconciliation Act of 1993 (P.L. 103-66), as amended,
to make these payments beginning in fiscal year 1994.
In August 1997, we reported that the Forest Service inappropriately
made the spotted owl guarantee payments for fiscal years 1994 and
1995 from the National Forest Fund and recommended that the Forest
Service make the necessary accounting adjustments to reflect the use
of the special spotted owl appropriation in lieu of the National
Forest Fund.\5 Since fiscal year 1996, the Forest Service has been
using the special spotted owl appropriation for a portion of the
required payments to the states.
The Forest Service is in the process of working on appropriate
actions with Department of Treasury and Office of Management and
Budget officials that will implement the recommendations in our
report. Once the Forest Service, Department of Treasury, and Office
of Management and Budget officials agree on the accounting
adjustments needed, the increase in deposits to the General Fund of
the U.S. Treasury for fiscal years 1994 and 1995 should total about
$285 million.
--------------------
\5 Forest Service: Unauthorized Use of the National Forest Fund
(GAO/RCED-97-216, Aug. 29, 1997).
AGENCY COMMENTS
------------------------------------------------------------ Letter :5
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 distribution of timber sales
receipts. The Forest Service also provided technical clarifications,
which we incorporated into the report.
---------------------------------------------------------- Letter :5.1
We conducted our review by analyzing the Forest Service's timber
sales accounting data for fiscal years 1995 through 1997. Appendix
IV explains our methodology in detail. We conducted our work from
June through October 1998 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 Secretary of Agriculture, the Chief of the Forest
Service, appropriate congressional committees, and other interested
parties. We will also make copies available to others on request.
If you or your staff have any questions about this report, please
call me at (206) 287-4810. Major contributors to this report are
listed in appendix V.
Sincerely yours,
James K. Meissner
Associate Director, Energy,
Resources, and Science Issues
DISTRIBUTION OF TIMBER SALES
RECEIPTS
=========================================================== Appendix I
This appendix explains the special funds or accounts into which
timber sales receipts are deposited before the remaining receipts are
deposited into the General Fund of the U.S. Treasury. The two-step
process involves distributing the receipts into a number of funds and
accounts that the Forest Service uses to finance various activities.
This appendix provides the data we developed for this report as well
as the similar data we previously reported for fiscal years 1992
through 1994.
RECEIPT DISTRIBUTION PROCESS:
FIRST STEP
--------------------------------------------------------- Appendix I:1
In the first step, timber sales receipts are deposited into six funds
or accounts. The following is a detailed description of each of the
six categories in which timber sales receipts are initially
deposited.
KNUTSON-VANDENBERG FUND
------------------------------------------------------- Appendix I:1.1
The Knutson-Vandenberg Act of 1930 (16 U.S.C. 576b), as amended,
authorizes the use of timber sales receipts to reforest harvested
areas and to improve and protect the land's future productivity. The
Forest Service maintains the Knutson-Vandenberg Trust Fund for this
purpose. For each timber sale, the Forest Service prepares a sale
area improvement plan that determines how much money should be set
aside to meet the act's requirements and how this money should be
spent. The percentage of the timber sales receipts to be set aside
varies with each sale according to the kinds of activities that must
be performed. The Knutson-Vandenberg Trust Fund received about 24
percent of timber receipts in fiscal years 1995 through 1997 as well
as for the period fiscal years 1992 through 1994.
SALVAGE SALE FUND
------------------------------------------------------- Appendix I:1.2
"Salvage" timber refers to timber that is being made available for
harvest because it is disease- or insect-infested, dead, damaged or
downed by wind, or affected by fire or imminently susceptible to fire
or insect attack. The National Forest Management Act of 1976 (16
U.S.C. 472a(h)) established the Salvage Sale Fund. Individual
salvage sale timber contracts designate the amount of receipts to be
collected and transferred to the Salvage Sale Fund. The Forest
Service uses moneys in the fund to prepare and administer future
salvage sales. The fund may also be used to pay for the design,
engineering, and supervision of construction of roads associated with
such sales. The Salvage Sale Fund received about 36 percent of total
timber sales receipts in fiscal years 1995 through 1997 compared with
about 18 percent for the period fiscal years 1992 through 1994.
The amount for fiscal years 1995 through 1997 is, in part,
attributable to the emergency salvage timber sale program authorized
by the Fiscal Year 1995 Supplemental Appropriations for Disaster
Assistance and Rescissions Act (P.L. 104-19). This program
contained a number of provisions that were intended to increase the
volume of salvage timber that the Forest Service offered for sale
during the period July 27, 1995, through December 31, 1996.
PURCHASER ROAD CREDITS
------------------------------------------------------- Appendix I:1.3
This category of receipts differs from the others in that it
represents a noncash payment for timber. In this case, the payment
is in the form of roads and is referred to as purchaser road credits.
With many timber sales, timber purchasers reduce the amount they pay
in cash for timber by agreeing to build roads that provide access to
the timber sales area. The use of purchaser road credits was
established in the National Forest Roads and Trails Act of 1964 (16
U.S.C. 532 et seq.). Timber contracts stipulate which roads are to
be built and their estimated cost. When timber purchasers build
these roads, they receive credits equal to the estimated cost of the
road stipulated in the contract. Purchasers may then use these
credits, instead of cash, to pay for timber. These road credits, in
turn, reduce the amount of cash entering the distribution system.
The value of the road credits, however, is considered a receipt in
the calculation of the payments to states. For both periods--fiscal
years 1995 through 1997 and fiscal years 1992 through 1994--this
category represented about 7 percent of total timber sales receipts.
Beginning in fiscal year 1999, the Congress eliminated purchaser road
credits on future timber sales. However, timber purchasers with
unused road credits will be allowed to use them. In future timber
sales, offered without purchaser road credits, the Forest Service
must estimate the cost to construct the roads and include that amount
in its calculation of the payments to the states.
ASSOCIATED CHARGES
------------------------------------------------------- Appendix I:1.4
The Forest Service assesses various charges for certain other
activities related to timber sales, such as piling and burning
logging debris remaining after a timber harvest, maintaining and
repairing existing Forest Service roads used during the timber
harvest, and controlling erosion in newly harvested areas. Each
timber sales contract specifies the amounts to be collected for these
purposes. The Forest Service's authority to assess these charges
stems from a number of laws, beginning with the Cooperative Funds Act
of 1914 (laws include 16 U.S.C. 471h, 498, 572, 535, 537, 693d, and
1643). Associated charges accounted for about 6 percent of timber
sales receipts in fiscal years 1995 through 1997 and about 4.5
percent in fiscal years 1992 through 1994.
NATIONAL FOREST FUND
------------------------------------------------------- Appendix I:1.5
Any timber sales receipts not designated for distribution into one of
the previously described categories passes into the National Forest
Fund. Among other things, this fund serves as a holding account for
distributing timber-related receipts to several other accounts or
funds for specific purposes.\1 At the end of the fiscal year, any
amount not distributed is deposited into the General Fund of the U.S.
Treasury. This fund accounted for about 36 percent of the timber
receipts for fiscal years 1995 through 1997 compared with about 45
percent for fiscal years 1992 through 1994.
--------------------
\1 Receipts from all resources on Forest Service lands are deposited
in the National Forest Fund. We are reporting on only that portion
of the National Forest Fund attributable to timber sales receipts.
INTEREST AND PENALTIES
------------------------------------------------------- Appendix I:1.6
This category includes such items as interest on late payments and
fines assessed for cutting the wrong trees. According to Forest
Service officials, they classify interest and penalties as
miscellaneous receipts. These receipts are not distributed to the
National Forest Fund but instead are directly deposited into the
General Fund of the U.S. Treasury. This category of receipts is
quite small, accounting for just 0.2 percent of timber sales receipts
for fiscal years 1995 through 1997 and fiscal years 1992 through
1994.
SUMMARY DISTRIBUTIONS--STEP
ONE
------------------------------------------------------- Appendix I:1.7
The six categories into which timber sales receipts are initially
distributed, together with the amounts for fiscal years 1992 through
1997, are shown in table I.1.
Table I.1
First-Step Distribution of Timber Sales
Receipts, Fiscal Years 1992 Through 1997
(Dollars in millions)
Fiscal year
----------------------------------------------
Fund or account 1992 1993 1994 1995 1996 1997
---------------------- ------ ------ ------ ------ ------ ------
Knutson-Vandenberg $278.1 $301.8 $230.1 $183.4 $156.7 $123.8
Fund
Salvage Sale Fund 218.6 208.4 183.9 139.0 198.9 155.6
Purchaser road credits 100.2 71.0 73.2 50.1 42.2 36.9
Associated charges 63.9 47.8 37.2 31.9 33.7 46.7
Interest and penalties 2.6 2.1 0.9 0.9 1.7 0.9
assessed
National Forest Fund 568.9 456.6 451.1 307.3 190.8 190.7
======================================================================
Total $1,232 $1,087 $976.4 $712.6 $624.0 $554.6
.3 .7
----------------------------------------------------------------------
Note: The amounts are presented in constant 1997 dollars and differ
from the amounts shown in our prior report for fiscal years 1992
through 1994.
Source: Prepared by GAO from the Forest Service's data.
RECEIPT DISTRIBUTION PROCESS:
SECOND STEP
--------------------------------------------------------- Appendix I:2
The second step applies to only one of the funds initially receiving
timber sales receipts--the National Forest Fund. In step two,
receipts in the National Forest Fund are further distributed among
several additional funds. Timber sales receipts deposited in the
National Forest Fund are distributed as payments to the states, to
the Roads and Trails Fund, to the Timber Sales Pipeline Restoration
Fund, and to Purchaser-Elect Roads; the remainder is deposited into
the General Fund of the U.S. Treasury at the end of the fiscal year.
Following is a more detailed description of each fund or account to
which distributions are made from the National Forest Fund.
PAYMENTS TO STATES
------------------------------------------------------- Appendix I:2.1
The Forest Service uses receipts placed in the National Forest Fund
to make the required payments to the states. The Twenty-Five Percent
Fund Act of 1908 (16 U.S.C. 500) requires that 25 percent of a
national forest's gross receipts be transferred to the states where
the forest is located, to be used to benefit roads and schools in the
counties where the receipt was earned. By law, gross receipts are
defined as the total of the annual distribution to the
Knutson-Vandenberg Fund, the Salvage Sale Fund, the National Forest
Fund, and purchaser road credits. Over 60 percent of the state
payments are made from the National Forest Fund. The remainder of
the payments to the states is made from a special appropriation
established by the Congress by the Omnibus Budget and Reconciliation
Act of 1993 (P.L. 103-66, as amended) to compensate specific
counties in California, Oregon, and Washington for the loss of
revenues as a result of listing the northern spotted owl as a
threatened species. For the purposes of calculating the payments to
the states, the Forest Service does not include associated charges
and interest and penalties. Payments to states accounted for about
24 percent of timber sales receipts in fiscal years 1995 through
1997, while for fiscal years 1992 through 1994 they accounted for
about 30 percent of timber sales receipts.
For specific counties in California, Oregon, and Washington, the
listing of the northern spotted owl as a threatened species accounted
for a substantial drop in the size of timber harvests--and,
therefore, a substantial drop in the receipts that the counties would
receive under the 25-percent payments to states. To reduce the
fiscal impact of the listing, the Congress included a "safety net",
or spotted owl guarantee in the Forest Service's annual
appropriations acts for fiscal years 1991 through 1993 to ensure that
state payments remained at a comparable level to those payments made
before the listing. A special appropriation was established by the
Omnibus Budget Reconciliation Act of 1993 (P.L. 103-66), as amended,
to make these payments beginning in fiscal year 1994 and included a
formula designed to lessen the impacts on affected counties' timber
receipts by guaranteeing a payment based on an average of the
receipts from prior years. The payment formula varies by year and
began decreasing by 3 percent a year after fiscal year 1994 until it
expires in 2003.
ROADS AND TRAILS FUND
------------------------------------------------------- Appendix I:2.2
The Roads and Trails Fund annually receives 10 percent of all
receipts deposited in the National Forest Fund. Authorized by the
Expenditures From Receipts Act of 1913, as amended, (16 U.S.C. 501),
the fund's purpose is to support the construction and maintenance of
roads and trails within the national forests in the states where the
receipts were collected. Prior to fiscal year 1996, language in the
Forest Service's annual appropriation acts required that the amount
deposited in the Roads and Trails Fund be transferred to the General
Fund of the U.S. Treasury to offset annual appropriations for road
and trail construction and maintenance. Deposits to the Roads and
Trails Fund were about 4 percent of timber sales receipts for fiscal
years 1995 through 1997, while they accounted for about 5 percent of
timber sales receipts during fiscal years 1992 through 1994.
Beginning in fiscal year 1996, the Congress omitted the appropriation
language requiring deposits in the Roads and Trails Fund to be
transferred to the General Fund of the U.S. Treasury. In fiscal
years 1996 and 1997, the Forest Service deposited about $50 million
into this fund, of which about $38 million related to timber
receipts. Guidance provided to regional foresters indicates that the
Roads and Trails Fund moneys are to be used, beginning in fiscal year
1998, to correct road and trail problems that are adversely affecting
forest, rangeland, and aquatic ecosystems on forest lands. According
to Forest Service officials, these funds are being used in addition
to regular appropriations for road and trail maintenance and
reconstruction.
TIMBER SALES PIPELINE
RESTORATION FUND
------------------------------------------------------- Appendix I:2.3
The Congress established the Timber Sales Pipeline Restoration Fund
in section 327 of the Omnibus Consolidated Rescissions and
Appropriations Act of 1996 (P.L. 104-134). The act authorized the
Forest Service and the Department of the Interior's Bureau of Land
Management to create a Timber Sales Pipeline Restoration Fund to be
used for preparing timber sales to refill the timber pipeline. Net
revenues collected from section 2001(k) timber sales, less the funds
necessary to make payments to states or local governments, that are
in excess of $37.5 million are to be deposited into the Timber Sales
Pipeline Restoration Fund.\2 Of the revenues deposited in the fund,
75 percent is to be used to prepare future timber sales, other than
salvage sales, and 25 percent is to be used on backlogged recreation
projects. During fiscal years 1995 through 1997, the Forest Service
deposited about $11 million in the fund and expects to allocate about
$4.5 million to the regions in fiscal year 1999 to prepare future
timber sales.
--------------------
\2 Section 2001(k) of the Fiscal Year 1995 Supplemental
Appropriations for Disaster Assistance and Rescissions Act (P.L.
104-19) released for sale the timber sale contracts in Washington and
Oregon that were offered for sale under section 318 of the Fiscal
Year 1990 Interior and Related Agencies Appropriation Act but were
not allowed to be completed because the northern spotted owl was
listed as a threatened species.
PURCHASER-ELECT ROADS
------------------------------------------------------- Appendix I:2.4
Under section 14(i) of the National Forest Management Act of 1976 (16
U.S.C. 472a(i)), certain small purchasers may elect to have the
Forest Service build the roads necessary to access the timber. The
Forest Service refers to these as "purchaser-elect" roads. The
Forest Service does not charge timber purchasers for building the
roads, but it does have a mechanism for ensuring that it recovers its
estimated road-building costs before the remaining timber sales
receipts are deposited into the General Fund of the U.S. Treasury.
Each timber sales contract specifies the cost of the roads related to
the sale, and the Forest Service transfers these amounts from the
National Forest Fund to its purchaser-elect account. For both fiscal
years 1995 through 1997 and fiscal years 1992 through 1994,
purchaser-elect roads accounted for about 1 percent of timber
receipts.
TREASURY PAYMENT
------------------------------------------------------- Appendix I:2.5
At the end of each fiscal year, any money remaining in the National
Forest Fund after the above payments are made is deposited into the
General Fund of the U.S. Treasury. However, when such deposits are
made, timber-related receipts are not separated from receipts
collected from other forest resources, such as grazing, mining, or
recreation. In total, timber-related receipts were about 60 percent
of total receipts deposited from the National Forest Fund during
fiscal years 1995 through 1997. During fiscal years 1992 through
1994, about 50 percent of the receipts deposited into the General
Fund of the U.S. Treasury were timber-related.
The Forest Service is in the process of working with Department of
Treasury and Office of Management and Budget officials on appropriate
actions that will implement the recommendations in our August 1997
report on the National Forest Fund.\3 Once the Forest Service,
Department of Treasury, and Office of Management and Budget officials
agree on the accounting adjustments needed, the increase in deposits
to the General Fund of the U.S. Treasury for fiscal years 1994 and
1995 should total about $285 million.
--------------------
\3 Forest Service: Unauthorized Use of the National Forest Fund
(GAO/RCED-97-216, Aug. 29, 1997).
SUMMARY DISTRIBUTIONS--STEP
TWO
------------------------------------------------------- Appendix I:2.6
The five categories into which timber receipts are distributed from
the National Forest Fund, together with the amounts for fiscal years
1992 through 1997, are shown in table I.2.
Table I.2
Second-Step Distribution of Receipts
From The National Forest Fund, Fiscal
Years 1992 Through 1997
(Dollars in millions)
Fiscal year
----------------------------------------------
Fund or account 1992 1993 1994 1995 1996 1997
---------------------- ------ ------ ------ ------ ------ ------
Payments to states $343.5 $317.9 $313.4 $269.0 $108.4 $89.7
Roads and Trails 56.9 45.7 45.1 30.7 19.1 19.1
Fund\a
Purchaser-elect roads 9.6 9.3 6.3 5.9 5.7 4.2
Timber Sales Pipeline 0 0 0 0 1.4 9.4
Restoration Fund\b
General Fund of the 158.9 83.8 86.3\c 1.5\c\ 55.8 68.4
U.S. Treasury
======================================================================
Total $568.9 $456.7 $451.1 $307.1 $190.4 $190.8
----------------------------------------------------------------------
Note: The amounts are presented in constant 1997 dollars and differ
from the amounts shown in our prior report for fiscal years 1992
through 1994.
\a Until fiscal year 1996, the Forest Service was required by the
Congress in annual appropriation acts to transfer the amounts
deposited into the Roads and Trails Fund to the General Fund of the
U.S. Treasury. Beginning in fiscal year 1996, this language was
omitted, and the Forest Service has retained these deposits and,
starting in fiscal year 1998, began to use the amounts for road and
trail construction and maintenance.
\b This fund was established in the fiscal year 1996 appropriations
act.
\c In fiscal years 1994 and 1995, the spotted owl payment of $145
million and $140 million, respectively, was inappropriately made out
of the National Forest Fund rather than using the special spotted owl
appropriation, as provided for in P.L. 103-66, as amended.
Source: Prepared by GAO from the Forest Service's data.
TIMBER SALES RECEIPTS AND OUTLAYS
BY REGION FISCAL YEARS 1995
THROUGH 1997
=========================================================== Chapter II
This appendix shows, by region, total receipts, the first-step
distribution of timber sales receipts, and outlays for preparing and
administering timber sales. Total receipts equals the total of the
National Forest Fund, purchaser road credits, Knutson-Vandenberg
Fund, Salvage Sale Fund, interest and penalties, and associated
charges.
Outlays for preparing and administering timber sales include not only
the outlays of the individual forests, but also regional office
outlays. There is no requirement that timber receipts cover the
outlays for preparing and administering timber sales; however, these
outlays are shown for information purposes only.
The data shown in this appendix are timber sales accounting data on a
cash basis, which recognizes receipts when collected and outlays when
paid. Because of this, the data in the report are not a measure of
profitability, nor is it appropriate to compare these data against
budget authority amounts. Profitability would be measured on an
accrual basis, which matches all annual sales-related revenues with
all annual sales-related expenses.
Table II.1
Timber Sales Receipts and Outlays by
Region, Fiscal Years 1995 Through 1997
(Dollars in millions)
Distributions of timber sales receipts
----------------------------------------------------------
Preparati
Purchase Interest on and
Region\a National r Knutson- Salvage and Associat administr
/Fiscal Total Forest road Vandenbe Sale penaltie ed ation
year receipts Fund credits rg Fund Fund s charges outlays
-------- -------- -------- -------- -------- -------- -------- -------- ---------
1--Northern Region
-----------------------------------------------------------------------------------------
1995 $83.67 $25.72 $5.81 $19.32 $27.67 $0.04 $5.11 $40.84
1996 74.94 14.49 4.68 15.17 35.09 0.09 5.41 47.14
1997 62.93 13.06 4.67 8.72 30.45 0.08 5.93 45.16
2--Rocky Mountain Region
-----------------------------------------------------------------------------------------
1995 25.77 7.22 2.42 6.69 8.09 0.04 1.30 15.20
1996 23.05 7.40 2.50 4.71 7.48 0.13 0.90 19.38
1997 24.31 10.18 3.06 5.05 5.00 0.51 0.98 21.95
3--Southwestern Region
-----------------------------------------------------------------------------------------
1995 10.37 1.46 0.27 3.03 5.04 0.01 0.56 14.84
1996 3.38 0.99 0.10 1.12 0.10 0.01 0.16 15.90
1997 6.33 1.71 0.14 2.99 1.10 0.01 0.29 15.20
4--Intermountain Region
-----------------------------------------------------------------------------------------
1995 26.47 9.00 2.09 6.65 7.52 0.02 1.19 28.10
1996 42.44 7.73 3.48 10.30 19.55 0.03 1.34 28.90
1997 36.69 8.53 2.06 3.65 20.92 0.04 1.48 29.46
5--Pacific Southwest Region
-----------------------------------------------------------------------------------------
1995 115.23 29.87 4.10 43.00 30.54 0.11 7.60 55.19
1996 98.46 35.15 4.88 26.13 23.05 0.14 9.12 69.42
1997 84.17 17.07 5.13 17.18 34.83 0.10 9.87 63.49
6--Pacific Northwest Region
-----------------------------------------------------------------------------------------
1995 238.60 128.26 5.39 51.76 40.55 0.35 12.28 91.77
1996 166.07 19.56 6.02 40.70 85.86 0.55 13.37 111.89
1997 182.95 61.13 10.77 33.36 53.18 0.13 25.87 111.98
8--Southern Region
-----------------------------------------------------------------------------------------
1995 99.39 49.54 8.92 32.64 6.44 0.07 1.78 42.15
1996 118.48 53.22 7.97 43.68 11.52 0.10 1.98 46.90
1997 91.38 42.19 7.69 36.67 3.04 0.08 1.71 45.50
9--Eastern Region
-----------------------------------------------------------------------------------------
1995 53.56 33.37 3.91 10.39 5.18 0.09 0.62 28.89
1996 60.67 36.82 3.68 11.19 8.43 0.01 0.55 32.82
1997 60.26 35.04 2.58 15.48 6.53 0.04 0.58 37.16
10--Alaska Region
-----------------------------------------------------------------------------------------
1995 29.96 9.59 16.98 0.98 2.17 0.11 0.12 32.97
1996 23.32 11.40 7.98 0.39 2.78 0.64 0.11 32.52
1997 4.11 1.76 0.74 0.74 0.50 0.34 0.01 32.68
-----------------------------------------------------------------------------------------
Note: For consistency with our prior report, the figures have not
been converted to constant 1997 dollars.
Totals may not add due to rounding.
\a The Forest Service no longer has a region 7.
Source: Prepared by GAO from the Forest Service's data.
TIMBER SALES RECEIPTS AND OUTLAYS
BY FOREST FISCAL YEARS 1995
THROUGH 1997
========================================================== Chapter III
This appendix shows, by forest, total receipts, the first step
distribution of timber sales receipts, outlays for preparing and
administering timber sales, and the payment to the states
attributable to that particular forest. At the forest level, for
financial reporting purposes, the Forest Service groups its 155
national forests into 118 administrative units because many forests
are too small to have their own management structure. We used these
118 units, except for the Caribbean National Forest which has no
timber sales receipts, for our reporting to be consistent and
comparable with the Forest Service's reports.
Total receipts equals the total of the National Forest Fund,
purchaser road credits, Knutson-Vandenberg Fund, Salvage Sale Fund,
interest and penalties, and associated charges. We have not included
distributions to the Timber Sales Pipeline Restoration Fund because
this distribution is made at the national level at the end of each
fiscal year.
Outlays for preparing and administering timber sales are also shown
for the individual forests. There is no requirement that timber
receipts cover the outlays for preparing and administering timber
sales; however, these outlays are shown for information purposes
only.
The attributable payments to the states is calculated on the basis of
25 percent of the total amounts in the National Forest Fund,
purchaser road credits, Knutson-Vandenberg Fund, and the Salvage Sale
Fund. Certain forests in Regions 5 and 6, however, receive a special
payment to compensate for lost revenues due to the listing of the
northern spotted owl as a threatened species. These payments, from a
special appropriation, are based on a legislative formula and
continue until the year 2003. Payments to the states are not made
from individual forests, rather, they are made at the national level.
The data shown in this appendix are timber sales accounting data on a
cash basis, which recognizes receipts when collected and outlays when
paid and, are thus, not a measure of the profitability of timber
sales. Profitability would be measured on an accrual basis which
matches all annual sales-related revenues with all annual
sales-related expenses.
Table III.1
Timber Sales Receipts and Outlays by
National Forest, Fiscal Years 1995
Through 1997
Distribution of timber sales receipts
------------------------------------------------------------
Region Attribut
/ Purcha able Preparation
Forest Nation ser Knutson- Salvag Intere and
/ Total al road Vandenbe e st and Associat payments administrat
Fiscal receip Forest credit rg Sale penalt ed to ion
year ts Fund\a s\b Fund\c Fund\d ies\e charges states\f outlays
------ ------ ------ ------ -------- ------ ------ -------- -------- -----------
Region 1
-----------------------------------------------------------------------------------------
Beaverhead Forest
-----------------------------------------------------------------------------------------
1995 $601,4 $(159, $0 $183,807 $532,1 $3,879 $41,103 $139,127 $948,667
91 445) 47
1996 1,286, 586,01 0 454,793 178,35 772 67,026 304,790 1,161,729
957 3 3
1997 718,90 214,65 0 209,725 163,84 457 130,233 147,055 2,571,814
8 3 0
Bitterroot Forest
-----------------------------------------------------------------------------------------
1995 1,217, 269,95 0 272,718 586,41 0 88,146 282,272 957,731
233 8 1
1996 1,012, (65,54 45,224 371,476 462,58 104 198,395 203,435 1,209,805
238 8) 7
1997 1,394, 188,25 129,79 227,687 530,03 475 318,201 268,944 1,267,685
452 3 8 8
Clearwater Forest
-----------------------------------------------------------------------------------------
1995 9,440, 2,678, 84,239 1,919,70 3,559, 3,835 1,194,99 2,060,33 4,480,171
150 101 0 284 1 1
1996 2,564, 402,93 235,85 298,090 958,89 31,094 637,999 473,943 5,957,683
863 4 3 3
1997 6,538, 491,25 513,69 1,073,80 3,232, 718 1,226,35 1,327,90 5,270,318
695 7 4 5 869 2 6
Custer Forest
-----------------------------------------------------------------------------------------
1995 541,28 122,86 110,06 118,980 17,934 1,273 170,167 92,461 456,414
4 6 4
1996 264,11 (93,37 63,387 115,102 64,573 7 114,422 37,422 435,914
7 4)
1997 40,353 16,631 0 1,575 21,660 0 487 9,967 528,637
Deerlodge Forest
-----------------------------------------------------------------------------------------
1995 1,995, (202,2 178,67 967,793 859,45 213 191,953 450,920 1,188,075
844 47) 8 4
1996 1,161, 707,50 53,688 279,205 17,188 163 103,305 264,397 1,240,174
054 5
1997 966,89 440,07 16,394 228,467 281,95 0 0 241,723 29,960
0 2 7
Flathead Forest
-----------------------------------------------------------------------------------------
1995 4,486, 2,133, 187,58 687,345 1,238, 2,256 237,389 1,061,60 2,467,112
061 195 0 296 4
1996 3,508, (152,8 202,62 436,933 2,769, 16,144 236,408 814,056 2,776,913
775 36) 2 504
1997 2,983, 466,55 187,74 807,962 1,045, 44,592 431,338 626,898 3,503,159
521 7 9 323
Gallatin Forest
-----------------------------------------------------------------------------------------
1995 387,27 8,565 38,538 138,619 164,34 531 36,669 87,518 888,830
1 9
1996 663,65 (34,80 94,827 162,120 362,54 1,449 77,524 146,171 1,015,131
8 7) 5
1997 756,95 (27,18 19,450 390,374 323,97 51 50,292 176,653 1,401,198
3 7) 3
Helena Forest
-----------------------------------------------------------------------------------------
1995 1,697, 1,007, 78,744 234,783 323,48 1,576 51,691 411,088 942,818
618 344 0
1996 1,222, 5,456 13,908 49,057 1,067, 265 86,435 283,867 1,283,198
168 047
1997 1,920, 509,74 149,88 406,456 797,84 400 56,392 465,981 1,249,158
717 0 7 2
Kootenai Forest
-----------------------------------------------------------------------------------------
1995 19,865 5,223, 866,62 2,296,76 10,391 (156) 1,087,23 4,694,56 10,152,577
,326 667 8 2 ,190 5 2
1996 18,300 2,676, 947,09 3,475,13 9,534, 22,501 1,644,97 4,158,33 11,190,511
,806 330 8 6 771 0 4
1997 15,757 4,535, 1,171, 1,964,17 6,370, 6,156 1,709,15 3,510,45 9,694,295
,139 842 344 1 470 6 7
Lewis and Clark Forest
-----------------------------------------------------------------------------------------
1995 1,913, 777,27 300,92 165,123 593,99 4,132 72,279 459,333 1,150,191
741 9 9 9
1996 1,829, 751,89 36,129 221,258 741,26 363 78,362 437,636 1,039,546
268 5 1
1997 763,22 546,53 264,29 (89,281) 2,088 6 39,572 180,911 1,208,050
1 8 8
Lolo Forest
-----------------------------------------------------------------------------------------
1995 5,995, 334,75 293,36 2,672,96 2,330, 9,385 354,204 1,408,02 3,918,691
668 9 1 1 998 0
1996 5,787, 818,85 424,54 1,582,72 2,527, 5,146 428,355 1,338,47 5,373,554
401 5 8 8 769 5
1997 8,489, 1,344, 626,52 945,177 4,820, 13,885 740,252 1,933,96 4,835,614
998 004 4 156 5
Nez Perce Forest
-----------------------------------------------------------------------------------------
1995 4,967, (195,5 759,39 2,441,91 1,687, 20 274,215 1,173,38 3,313,377
786 98) 8 2 839 8
1996 6,471, 2,678, 1,587, 713,420 1,151, 7,584 331,900 1,532,92 3,007,225
173 437 950 882 2
1997 2,853, 200,60 300,79 263,510 1,925, 7,692 155,896 672,532 3,261,157
716 4 5 219
Idaho Panhandle Forests
-----------------------------------------------------------------------------------------
1995 30,564 13,717 2,913, 7,221,43 5,383, 17,720 1,311,03 7,308,85 7,019,325
,164 ,647 188 5 140 4 3
1996 30,865 6,205, 975,92 7,011,23 15,254 8,810 1,409,78 7,361,83 8,211,402
,920 676 6 8 ,484 6 1
1997 19,743 4,131, 1,295, 2,296,28 10,938 7,380 1,073,93 4,665,52 8,114,581
,400 874 746 2 ,186 2 2
Region 2
-----------------------------------------------------------------------------------------
Arapaho and Roosevelt Forests
-----------------------------------------------------------------------------------------
1995 797,89 216,97 56,804 270,815 225,43 2,070 25,797 192,506 457,657
0 2 2
1996 769,06 333,37 84,125 199,221 134,57 249 17,518 187,825 849,097
6 9 4
1997 864,43 424,48 196,21 91,716 98,750 55 53,219 202,791 556,975
8 5 3
Bighorn Forest
-----------------------------------------------------------------------------------------
1995 619,98 (18,04 18,629 202,481 390,02 (1,025 27,918 148,273 488,878
4 0) 1 )
1996 792,75 140,96 11,562 85,172 490,82 0 64,232 182,130 806,000
3 4 3
1997 514,80 266,71 109 196,752 11,499 3,565 36,166 118,769 768,016
5 4
Black Hills Forest
-----------------------------------------------------------------------------------------
1995 13,261 3,296, 1,738, 4,107,53 3,636, 6,580 476,139 3,194,78 4,835,793
,859 331 422 3 854 5
1996 10,922 2,462, 1,614, 3,140,82 3,369, 94,799 241,407 2,646,66 4,966,863
,878 288 094 5 465 8
1997 17,888 6,342, 2,635, 4,917,68 3,539, 1,570 451,484 4,358,81 6,400,603
,320 134 498 6 948 7
Grand Mesa, Uncompahgre, and Gunnison Forests
-----------------------------------------------------------------------------------------
1995 1,763, 693,44 121,34 183,534 608,46 4,318 152,448 401,697 1,474,547
553 9 2 2
1996 1,459, 739,86 84,582 114,812 454,43 2,277 63,739 348,424 1,982,391
712 7 5
1997 602,58 419,47 4,293 26,322 97,324 121 55,046 136,854 2,046,804
4 8
Medicine Bow Forest
-----------------------------------------------------------------------------------------
1995 1,055, 446,50 133,07 325,580 (20,82 467 170,867 221,085 832,177
673 5 5 1)
1996 875,55 (24,79 30,550 130,682 541,64 24,516 172,945 169,523 2,138,728
2 0) 9
1997 891,98 362,75 49,052 158,479 192,91 3,929 124,851 190,802 3,038,401
9 9 9
Nebraska Forest
-----------------------------------------------------------------------------------------
1995 8,014 7,511 0 503 0 0 0 2,004 19,547
1996 941 605 0 336 0 0 0 235 22,945
1997 600 531 0 69 0 0 0 150 23,586
Pike and San Isabel Forests
-----------------------------------------------------------------------------------------
1995 322,75 108,04 28,790 84,106 49,530 9,286 43,001 67,617 171,078
5 2
1996 396,66 179,01 (671) 119,974 40,168 9,271 48,907 84,621 388,718
3 4
1997 304,01 86,869 0 53,260 59,482 450 103,949 49,903 364,979
0
Rio Grande Forest
-----------------------------------------------------------------------------------------
1995 3,460, 502,62 0 1,016,13 1,807, 2,018 132,934 831,501 910,939
957 1 2 252
1996 1,251, 566,72 18,086 243,401 288,81 1,428 133,320 279,256 2,973,571
773 6 2
1997 502,52 120,17 0 87,700 219,93 38,433 36,280 106,952 3,116,847
2 0 9
Routt Forest
-----------------------------------------------------------------------------------------
1995 1,766, 802,83 159,17 218,040 498,43 767 86,926 419,621 1,095,604
177 6 3 5
1996 2,648, 925,34 261,18 404,929 1,057, 0 0 662,193 62,785
770 4 4 313
1997 2,124, 1,797, 50,574 131,336 145,03 0 0 531,155 314
618 671 7
San Juan Forest
-----------------------------------------------------------------------------------------
1995 1,007, 292,93 38,470 113,178 502,15 9,611 51,095 236,686 1,334,466
449 6 9
1996 1,315, 726,92 134,58 83,608 369,94 0 0 328,764 135,846
056 3 2 3
1997 (605,0 97,619 22,091 (779,247 54,453 0 0 (151,271 8,864
84) ) )
Shoshone Forest
-----------------------------------------------------------------------------------------
1995 316,11 188,86 123 22,361 100,79 245 3,724 78,036 389,159
2 2 7
1996 627,57 517,38 25,283 1,622 68,710 116 14,452 153,251 519,320
1 8
1997 416,66 95,824 17,880 43,721 244,73 617 13,890 100,540 696,610
7 5
White River Forest
-----------------------------------------------------------------------------------------
1995 1,388, 686,55 124,71 143,330 297,33 9,204 127,447 312,984 1,595,342
586 6 6 3
1996 2,078, 836,94 237,14 190,555 667,83 557 145,597 483,117 1,934,951
622 2 0 1
1997 805,84 163,27 81,114 120,165 337,70 2,077 101,516 175,563 2,328,621
6 3 1
Region 3
-----------------------------------------------------------------------------------------
Apache-Sitgreaves Forest
-----------------------------------------------------------------------------------------
1995 3,146, 370,39 24,047 1,126,84 1,488, 2,534 134,253 752,521 4,225,581
871 6 8 793
1996 1,808, 577,93 31,918 628,798 507,34 131 62,359 436,498 2,753,743
482 2 4
1997 2,002, 702,92 8,809 996,431 222,52 3,751 67,711 482,671 3,073,599
144 0 2
Carson Forest
-----------------------------------------------------------------------------------------
1995 558,36 5,730 55,672 316,942 112,89 0 67,128 122,809 1,185,662
2 0
1996 379,80 32,815 16,122 157,888 127,27 3,794 41,911 83,525 1,126,789
5 5
1997 237,37 64,593 15,357 96,386 47,988 300 12,749 56,081 1,537,282
3
Cibola Forest
-----------------------------------------------------------------------------------------
1995 141,74 48,025 4,396 69,688 12,418 0 7,217 33,632 429,715
4
1996 61,487 6,586 0 41,048 11,278 0 2,575 14,728 621,091
1997 285,65 108,84 7,823 139,377 13,459 0 16,152 67,376 606,238
7 6
Coconino Forest
-----------------------------------------------------------------------------------------
1995 2,273, 933,54 48,614 387,760 813,62 4,702 85,345 545,885 2,500,629
585 0 4
1996 340,46 108,52 25,771 80,207 110,65 250 15,056 81,289 2,798,510
0 3 3
1997 798,34 246,31 50,164 150,054 312,18 2,005 37,625 189,679 2,183,972
6 1 7
Coronado Forest
-----------------------------------------------------------------------------------------
1995 14,325 3,414 0 9,134 1,777 0 0 3,581 243,802
1996 23,398 6,598 0 16,519 281 0 0 5,850 298,363
1997 17,532 6,810 0 10,595 0 54 73 4,351 275,621
Gila Forest
-----------------------------------------------------------------------------------------
1995 332,70 18,115 51,268 85,369 133,89 140 43,921 72,161 954,512
4 1
1996 70,679 21,874 3,506 13,411 29,366 103 2,419 17,039 1,521,042
1997 36,842 21,347 (6,878 11,671 14,359 0 (3,657) 10,125 898,776
)
Kaibab Forest
-----------------------------------------------------------------------------------------
1995 2,679, 67,057 19,467 665,709 1,742, 1,554 182,746 623,712 1,194,721
148 615
1996 395,38 204,50 15,419 80,953 69,357 4,121 21,037 92,558 1,622,961
9 2
1997 1,714, 355,60 21,748 977,958 253,71 2,694 102,504 402,257 1,692,151
225 2 9
Lincoln Forest
-----------------------------------------------------------------------------------------
1995 74,119 (8,138 63,705 (2,705) 16,912 0 4,345 17,444 438,659
)
1996 37,836 5,425 0 13,499 17,950 0 962 9,219 626,063
1997 156,55 60,416 36,553 38,447 17,252 0 3,889 38,167 376,055
7
Prescott Forest
-----------------------------------------------------------------------------------------
1995 71,426 3,487 0 44,947 19,539 0 3,453 16,993 375,515
1996 39,404 10,179 0 13,166 15,518 0 541 9,716 615,166
1997 580,52 45,646 0 429,944 72,183 0 32,752 136,943 757,035
5
Santa Fe Forest
-----------------------------------------------------------------------------------------
1995 286,86 13,945 (549) 36,214 231,33 0 5,920 70,237 1,194,333
8 8
1996 186,76 18,829 6,012 67,237 89,649 0 5,041 45,432 1,340,478
8
1997 281,01 90,847 7,194 50,525 123,90 0 8,551 68,117 1,275,242
8 1
Tonto Forest
-----------------------------------------------------------------------------------------
1995 794,01 2,864 2,007 291,613 466,33 2,825 28,370 190,705 585,612
6 7
1996 35,655 1,710 0 8,088 18,391 0 7,466 7,047 827,613
1997 43,174 9,016 0 5,539 21,130 0 7,489 8,921 850,061
Region 4
-----------------------------------------------------------------------------------------
Boise Forest
-----------------------------------------------------------------------------------------
1995 8,564, 2,204, 516,96 3,034,97 2,510, 10,363 286,681 2,066,74 7,789,076
034 811 3 5 241 8
1996 18,609 2,674, 568,92 7,301,70 7,620, 15,261 428,500 4,541,45 8,275,322
,586 489 8 3 705 6
1997 11,331 2,529, 455,07 (1,184,8 9,281, 14,000 236,340 2,770,30 7,865,620
,557 665 0 66) 348 4
Bridger-Teton Forest
-----------------------------------------------------------------------------------------
1995 993,55 26,856 124,66 305,122 474,37 (76) 62,606 232,755 707,425
0 5 7
1996 971,11 324,62 52,785 217,822 327,75 12,055 36,071 230,747 1,075,477
5 5 7
1997 515,83 (13,38 61,827 80,121 349,29 13,215 24,766 119,463 912,973
4 7) 2
Caribou Forest
-----------------------------------------------------------------------------------------
1995 364,64 83,715 98,493 123,452 26,623 0 32,364 83,071 727,685
7
1996 596,18 330,51 33,181 145,200 46,930 0 40,366 138,955 727,377
7 0
1997 698,75 197,54 120,48 308,248 19,385 1,532 51,550 161,417 686,054
1 8 8
Challis Forest
-----------------------------------------------------------------------------------------
1995 305,53 8,688 60,384 170,878 65,586 0 0 76,384 241,301
6
1996 366,61 99,205 35,383 90,847 141,17 0 0 91,653 72,453
0 5
1997 51,986 (14,07 62,586 31,819 (28,34 0 0 12,997 62,041
7) 2)
Dixie Forest
-----------------------------------------------------------------------------------------
1995 945,38 94,542 105,57 81,061 630,90 0 33,304 228,021 2,472,300
6 4 5
1996 1,742, 153,76 218,70 172,300 1,148, 0 48,956 423,346 2,778,852
341 7 2 616
1997 1,534, (107,5 121,60 109,104 1,161, 951 248,414 321,172 2,432,662
054 93) 3 575
Fishlake Forest
-----------------------------------------------------------------------------------------
1995 162,52 2,074 23,870 69,722 61,734 0 5,127 39,350 460,539
7
1996 362,86 48,363 35,061 105,378 160,32 0 13,736 87,281 421,823
0 2
1997 467,15 (55,09 26,019 163,352 315,59 0 17,291 112,467 554,916
7 9) 4
Humboldt Forest
-----------------------------------------------------------------------------------------
1995 10,795 3,175 0 4,032 3,588 0 0 2,699 53,964
1996 31,313 2,187 0 2,208 26,918 0 0 7,828 391
1997 (15,37 (21,94 0 3,029 3,533 0 0 (3,845) 300
9) 1)
Manti-La Sal Forest
-----------------------------------------------------------------------------------------
1995 255,83 (848) 11,059 62,132 151,97 25 31,491 56,080 968,349
5 6
1996 589,00 58,378 1,385 84,957 388,53 0 55,755 133,313 1,065,512
6 1
1997 327,93 (83,60 33,192 (33,471) 339,19 25 72,603 63,827 844,284
4 8) 3
Northern Utah Eco Group\g
-----------------------------------------------------------------------------------------
1995 2,601, 546,97 127,83 446,824 1,406, 136 73,179 631,957 1,249,218
142 3 4 196
1996 2,912, 1,037, 479,21 256,266 1,069, 2,433 67,881 710,522 2,739,027
402 175 8 429
1997 2,760, 296,20 195,32 868,034 1,334, 4,504 62,013 673,484 2,743,489
452 6 9 366
Payette Forest
-----------------------------------------------------------------------------------------
1995 9,541, 5,212, 991,81 1,457,67 1,454, 1,977 422,798 2,279,26 7,091,913
826 681 1 4 885 3
1996 13,964 2,517, 1,836, 1,204,31 7,945, 108 460,814 3,375,88 5,042,996
,461 520 176 1 532 5
1997 16,415 5,975, 920,70 2,245,44 6,721, 2,346 550,510 3,965,67 6,219,363
,562 503 8 6 049 7
Salmon Forest
-----------------------------------------------------------------------------------------
1995 1,140, 405,01 28,471 382,594 256,57 436 67,550 268,164 1,788,557
640 9 0
1996 699,29 95,799 198,30 179,943 132,62 322 92,307 151,666 2,090,260
4 3 0
1997 998,90 (116,1 46,455 379,810 621,91 1,472 65,422 233,003 1,982,449
7 65) 3
Sawtooth Forest
-----------------------------------------------------------------------------------------
1995 513,21 4,601 0 183,515 242,78 3,118 79,193 107,726 551,427
6 9
1996 810,18 129,96 0 146,098 483,41 0 50,705 189,870 610,002
5 8 4
1997 468,30 (142,6 0 77,722 485,52 501 47,158 105,161 687,055
4 03) 6
Targhee Forest
-----------------------------------------------------------------------------------------
1995 881,41 387,70 0 289,501 129,31 1,015 73,872 201,632 998,518
3 9 6
1996 404,02 126,82 0 111,010 126,70 1,720 37,762 91,136 596,336
5 8 5
1997 461,50 155,03 0 171,787 71,826 1,339 61,517 99,663 974,832
6 7
Toiyabe Forest
-----------------------------------------------------------------------------------------
1995 193,20 24,679 6,342 38,478 105,61 0 18,091 43,779 618,669
5 5
1996 383,60 132,77 23,415 279,870 (63,39 0 10,937 93,166 1,083,593
1 3 4)
1997 673,35 (65,93 22,629 426,528 245,41 0 44,717 157,160 724,506
7 5) 8
Region 5
-----------------------------------------------------------------------------------------
Angeles Forest
-----------------------------------------------------------------------------------------
1995 18,695 6,542 0 12,153 0 0 0 4,674 72,234
1996 21,917 4,457 0 17,460 0 0 0 5,479 63,862
1997 7,588 2,260 0 5,328 0 0 0 1,897 99,232
Cleveland Forest
-----------------------------------------------------------------------------------------
1995 7,397 3,268 0 4,129 0 0 0 1,849 41,401
1996 7,719 2,424 0 5,295 0 0 0 1,930 (615)
1997 9,121 3,573 0 5,548 0 0 0 2,280 31,498
Eldorado Forest
-----------------------------------------------------------------------------------------
1995 2,010, (4,422 29,127 5,788,09 529,67 11 86,151 481,051 5,062,751
365 ,694) 5 5
1996 3,593, 843,96 137,65 483,476 1,921, 8,241 198,735 846,670 4,846,538
656 1 0 593
1997 3,749, 732,95 223,56 2,870,02 (366,0 0 288,488 865,128 4,577,351
001 4 1 1 23)
Inyo Forest
-----------------------------------------------------------------------------------------
1995 3,868, 2,213, 0 1,573,95 24,275 746 56,118 952,922 767,758
551 453 9
1996 1,314, 1,040, 0 192,499 52,468 103 29,285 321,262 394,989
434 079
1997 173,80 (305,4 0 400,969 69,812 63 8,408 41,334 322,912
8 44)
Klamath Forest\h
-----------------------------------------------------------------------------------------
1995 6,278, 2,979, 439,89 1,374,72 987,70 2,823 494,303 4,251,53 4,830,335
901 448 8 8 1 0
1996 10,278 1,631, 967,65 1,653,82 4,652, 6,973 1,366,24 4,095,98 6,628,771
,966 716 1 0 557 9 6
1997 9,763, 1,192, 913,40 1,604,85 4,199, 23,206 1,830,46 3,940,44 5,144,113
795 714 3 6 155 1 2
Lassen Forest
-----------------------------------------------------------------------------------------
1995 27,628 4,760, 405,66 14,872,5 6,208, 29,626 1,352,03 6,561,72 6,201,074
,546 191 9 37 491 2 2
1996 11,587 1,445, 744,03 4,301,34 4,089, 20,813 986,673 2,645,08 8,182,624
,822 681 8 1 276 4
1997 15,890 2,816, 719,17 2,979,56 8,081, 21,385 1,271,89 3,649,25 7,462,399
,304 918 4 2 368 7 6
Los Padres Forest
-----------------------------------------------------------------------------------------
1995 7,653 672 0 2,897 1,431 0 2,653 1,250 64,729
1996 14,719 626 0 4,863 5,174 0 4,056 2,666 63,907
1997 9,174 880 0 2,878 3,163 0 2,253 1,730 75,712
Mendocino Forest\h
-----------------------------------------------------------------------------------------
1995 32,495 5,058 0 13,554 13,457 0 426 2,344,27 817,010
8
1996 1,168, (175,0 531,21 452,381 239,66 0 120,105 2,258,51 1,365,129
316 45) 0 5 2
1997 3,274, 593,61 143,67 1,219,84 1,155, 228 162,172 2,172,74 1,853,543
735 1 1 8 205 5
Modoc Forest\h
-----------------------------------------------------------------------------------------
1995 11,159 3,281, 101,11 4,425,65 2,887, 71 463,812 2,642,19 3,770,167
,792 416 2 7 724 7
1996 7,111, 3,552, 57,526 1,130,45 1,537, 9,106 824,823 2,545,53 4,658,479
895 087 9 894 2
1997 5,799, 838,29 77,725 1,281,07 3,062, 17,687 522,265 2,448,86 4,660,273
475 0 4 434 6
Plumas Forest
-----------------------------------------------------------------------------------------
1995 22,511 6,626, 952,77 3,527,01 10,085 6,661 1,312,72 5,297,93 3,684,403
,143 301 5 0 ,667 9 8
1996 16,327 9,677, 354,51 2,979,35 2,494, 64,129 757,046 3,876,65 5,592,926
,786 855 4 7 885 3
1997 6,187, 1,224, 416,20 966,400 2,573, 1,272 1,005,08 1,295,32 4,745,334
639 706 6 975 0 2
San Bernardino Forest
-----------------------------------------------------------------------------------------
1995 164,38 5,002 0 29,624 123,52 0 6,234 39,539 270,257
8 8
1996 91,801 11,055 0 28,922 44,656 0 7,168 21,158 299,214
1997 79,741 2,919 0 22,694 47,300 0 6,828 18,228 144,444
Sequoia Forest
-----------------------------------------------------------------------------------------
1995 3,900, 185,39 136,42 1,620,33 1,761, 3,107 193,446 926,018 3,008,823
626 8 1 4 920
1996 4,217, 2,313, 118,94 1,368,73 132,09 3,213 281,881 983,212 3,305,046
942 076 0 8 4
1997 4,073, 1,164, 251,30 2,110,82 102,35 1,689 442,879 907,209 2,668,961
403 352 1 8 4
Shasta-Trinity Forest\h
-----------------------------------------------------------------------------------------
1995 11,933 7,107, 469,79 1,360,27 1,242, 303 1,753,13 6,707,68 4,268,405
,569 932 4 2 134 4 0
1996 15,021 9,686, 177,27 2,814,93 1,380, 0 961,561 6,462,27 6,490,632
,448 981 8 1 697 7
1997 10,352 5,363, 261,13 213,611 3,449, 556 1,063,45 6,216,87 7,720,485
,186 524 6 902 7 4
Sierra Forest
-----------------------------------------------------------------------------------------
1995 5,249, 3,114, 206,92 1,358,66 313,08 18,489 237,942 1,248,31 3,225,340
678 578 1 1 7 2
1996 10,517 2,556, 995,32 3,144,62 2,562, 9,022 1,249,54 2,314,68 4,041,717
,304 271 2 3 521 5 4
1997 6,603, 1,580, 674,52 1,320,51 2,349, 149 677,968 1,481,32 3,285,846
422 525 1 8 741 6
Six Rivers Forest\h
-----------------------------------------------------------------------------------------
1995 3,455, (1,112 20,115 4,077,17 307,57 51,926 111,343 4,101,61 2,112,270
619 ,516) 6 5 4
1996 7,018, 5,240, 213,34 406,472 539,04 6,622 612,729 3,951,55 2,806,598
493 282 7 1 6
1997 4,126, 835,45 173,95 206,582 2,128, 10,846 770,426 3,801,49 3,161,264
021 6 9 752 6
Stanislaus Forest
-----------------------------------------------------------------------------------------
1995 10,767 5,085, 204,00 1,801,10 3,234, 6,340 436,582 2,581,15 3,680,987
,528 373 3 2 128 2
1996 4,906, (3,154 206,80 5,232,40 2,231, 4,249 386,533 1,128,98 6,367,892
710 ,504) 6 8 218 2
1997 5,382, 1,734, 733,51 417,257 1,885, 12,532 599,185 1,192,79 4,930,616
894 771 1 638 4
Tahoe Forest
-----------------------------------------------------------------------------------------
1995 5,097, 215,87 598,06 724,370 2,590, (6,890 975,008 1,032,27 7,034,666
232 1 8 805 ) 9
1996 5,266, 473,36 374,40 1,912,10 1,163, 6,346 1,337,40 980,726 8,832,653
652 1 9 1 032 3
1997 8,687, (712,2 539,28 1,548,22 6,084, 9,873 1,218,39 1,864,90 8,220,333
899 88) 7 3 406 8 7
Region 6
-----------------------------------------------------------------------------------------
Colville Forest
-----------------------------------------------------------------------------------------
1995 3,966, 650,09 229,04 1,016,88 1,682, 2,153 385,439 894,658 4,172,594
225 7 7 9 600
1996 4,962, (222,2 300,59 1,624,31 2,984, 3,957 271,499 1,171,88 5,892,776
987 09) 5 8 827 3
1997 5,241, (128,5 901,09 560,809 3,539, 5,297 363,110 1,218,30 5,939,884
614 92) 7 893 2
Deschutes Forest\h
-----------------------------------------------------------------------------------------
1995 15,433 5,607, 467,65 4,023,31 3,830, 13,481 1,491,56 5,218,52 5,615,342
,760 308 8 6 431 6 2
1996 7,169, (10,13 489,68 2,997,39 12,896 5,442 916,695 5,027,60 8,143,591
926 5,969) 0 1 ,687 0
1997 11,873 1,279, 908,64 3,422,15 4,664, 7,491 1,590,98 4,836,67 8,123,822
,245 064 4 2 912 2 9
Fremont Forest
-----------------------------------------------------------------------------------------
1995 10,410 1,717, 676,97 1,274,92 6,073, 122,21 545,759 2,435,73 3,194,797
,898 078 1 5 955 0 2
1996 4,539, (1,680 229,52 726,562 4,973, 24,935 264,696 1,062,35 3,604,378
035 ,268) 9 581 1
1997 8,532, 1,920, 7,029 270,648 5,668, 22,290 643,933 1,966,65 3,501,938
851 784 167 7
Gifford-Pinchot Forest\h
-----------------------------------------------------------------------------------------
1995 11,510 8,448, 368,67 910,360 1,290, 1,347 492,041 11,258,3 5,817,702
,878 367 6 087 68
1996 3,403, (9,244 11,948 434,148 11,315 10,090 876,067 10,846,4 5,961,360
934 ,263) ,944 76
1997 14,799 1,626, 433,07 1,324,90 2,464, 15,472 8,935,49 10,434,5 6,426,502
,787 228 9 4 613 1 85
Malheur Forest
-----------------------------------------------------------------------------------------
1995 47,249 29,101 554,08 10,362,7 5,579, 8,226 1,643,78 11,399,4 6,166,811
,844 ,479 6 51 519 3 59
1996 13,783 7,684, 1,011, 523,743 4,001, 332 562,529 3,305,04 8,235,067
,037 257 105 071 4
1997 8,884, (4,780 673,26 2,121,69 10,239 1,433 629,609 2,063,40 7,643,815
663 ,822) 1 3 ,489 5
Mt. Baker-Snoqualmie Forest\h
-----------------------------------------------------------------------------------------
1995 13,873 11,258 181,66 1,721,08 479,71 10,281 222,281 8,245,49 1,753,489
,114 ,089 2 3 8 8
1996 3,352, (3,615 178,39 4,188,30 2,486, 1,385 113,852 7,943,83 1,720,471
533 ,474) 4 3 073 3
1997 1,468, (811,3 123,26 1,528,57 571,23 16 56,253 7,642,16 1,551,717
039 06) 7 3 6 9
Mt. Hood Forest\h
-----------------------------------------------------------------------------------------
1995 11,030 7,269, 146,53 1,434,09 1,692, 7,069 481,567 10,244,1 7,099,532
,545 019 7 6 257 03
1996 8,745, 3,617, 382,22 2,299,50 1,569, (7,611 883,597 9,869,31 8,538,637
193 800 8 1 678 ) 9
1997 9,771, 3,547, 436,35 1,109,52 2,872, 6,026 1,799,79 9,494,53 7,723,631
258 320 8 5 231 8 5
Ochoco Forest
-----------------------------------------------------------------------------------------
1995 14,340 6,181, 285,17 3,612,30 3,665, 646 594,792 3,436,31 4,990,122
,684 797 0 4 975 2
1996 5,019, 2,810, 17,896 757,788 1,060, 2,045 370,422 1,161,68 5,385,254
206 178 877 5
1997 4,321, 1,050, 276,94 709,065 1,673, 45 612,643 927,296 3,846,656
871 132 7 039
Okanogan Forest\h
-----------------------------------------------------------------------------------------
1995 4,871, (3,311 42,998 2,738,62 3,855, 5,811 1,539,82 1,454,91 2,630,363
734 ,505) 4 980 6 6
1996 2,987, 571,03 49,323 1,115,59 853,45 1,687 396,835 1,401,68 3,816,223
931 2 5 9 7
1997 2,869, (3,318 23,350 1,906,01 3,909, 36 348,609 1,348,45 3,874,485
253 ,702) 1 949 8
Olympic Forest\h
-----------------------------------------------------------------------------------------
1995 3,116, 2,033, 107,89 286,228 535,20 7,768 146,340 4,757,99 1,968,336
656 223 3 4 8
1996 5,091, 2,071, 150,18 250,494 1,284, 45,786 1,289,41 4,583,92 2,129,774
304 152 1 279 2 5
1997 2,646, 487,93 92,354 386,662 1,504, 1,779 173,898 4,409,85 2,154,422
719 8 088 2
Rogue River Forest\h
-----------------------------------------------------------------------------------------
1995 9,388, 4,693, 17,926 3,791,39 415,11 3,642 466,130 6,416,27 3,136,759
159 950 8 3 2
1996 7,886, (6,067 617,72 842,290 11,916 83,818 494,191 6,181,53 4,696,327
345 ,947) 1 ,272 0
1997 13,906 8,162, 422,71 2,584,95 1,935, 23,594 777,604 5,946,78 5,102,504
,275 283 6 4 124 9
Siskiyou Forest\h
-----------------------------------------------------------------------------------------
1995 7,314, 4,994, 628,77 1,189,97 161,50 477 338,974 6,351,83 3,167,195
253 549 3 5 5 1
1996 18,189 9,883, 632,99 4,982,09 1,667, 11,078 1,012,78 6,119,44 4,303,775
,906 848 0 8 109 3 7
1997 14,706 6,295, 937,27 4,647,20 1,959, 1,399 866,113 5,887,06 3,743,609
,726 116 7 2 619 3
Siuslaw Forest\h
-----------------------------------------------------------------------------------------
1995 10,579 7,036, 144,31 2,937,44 266,72 1,500 193,510 13,026,3 3,062,831
,713 216 8 7 2 87
1996 8,727, 4,296, 39,749 2,229,30 1,963, 4,393 193,660 12,549,8 3,187,798
090 019 8 961 12
1997 1,272, 197,35 70,675 583,833 396,88 0 23,387 12,073,2 3,181,344
131 3 3 37
Umatilla Forest
-----------------------------------------------------------------------------------------
1995 3,741, (450,6 15,187 1,335,97 2,457, 3,954 379,216 839,597 4,554,347
556 12) 1 840
1996 6,933, 1,438, 82,205 1,572,72 3,188, 3,967 647,812 1,570,44 5,643,815
541 255 3 579 1
1997 10,570 1,701, 451,33 2,911,83 4,687, 254 818,579 2,438,01 5,335,104
,903 069 1 6 834 8
Umpqua Forest\h
-----------------------------------------------------------------------------------------
1995 20,034 17,098 374,11 1,726,82 229,01 10,366 595,359 14,427,8 4,682,755
,350 ,675 1 4 5 26
1996 21,071 15,446 321,42 2,413,52 2,086, 5,561 798,064 13,899,9 5,555,947
,531 ,691 0 3 272 78
1997 25,784 19,991 992,30 2,309,85 1,667, 327 822,884 13,372,1 6,561,373
,265 ,509 6 2 387 31
Wallowa-Whitman Forest
-----------------------------------------------------------------------------------------
1995 3,688, (2,422 741,73 3,253,68 1,926, 2,092 187,032 874,752 4,645,481
131 ,881) 4 6 468
1996 4,185, (582,9 153,44 2,410,75 1,930, 2,638 271,004 977,985 5,272,014
581 76) 4 6 715
1997 5,392, 444,72 407,93 1,251,91 2,597, 5,401 684,743 1,175,61 5,409,223
586 8 9 7 858 1
Wenatchee Forest\h
-----------------------------------------------------------------------------------------
1995 1,665, 415,87 8,375 914,302 122,88 5,544 198,105 2,275,44 6,708,630
083 4 3 7
1996 4,099, (1,931 0 1,763,67 3,592, 19,391 654,961 2,192,19 6,194,854
645 ,171) 3 791 9
1997 2,372, (283,8 68,205 1,210,01 875,96 9,575 492,454 2,108,95 5,078,385
351 60) 7 0 1
Willamette Forest\h
-----------------------------------------------------------------------------------------
1995 39,352 27,002 393,03 7,872,16 2,062, 139,28 1,882,23 27,009,1 7,746,243
,499 ,877 5 7 900 1 9 52
1996 23,257 2,868, 1,310, 6,407,86 9,680, 327,18 2,663,17 26,021,0 8,262,942
,845 162 722 7 731 4 9 12
1997 39,703 22,177 3,488, 4,598,05 3,589, 22,682 5,826,18 25,032,8 11,154,652
,696 ,836 996 9 935 8 72
Winema Forest\h
-----------------------------------------------------------------------------------------
1995 7,031, 938,10 9,121 1,362,74 4,225, 2,568 493,481 8,116,46 6,244,587
678 3 7 658 3
1996 12,667 2,356, 38,222 3,165,25 6,412, 3,357 692,185 7,819,51 7,476,837
,955 796 8 137 9
1997 3,860, 1,570, 57,159 (81,005) 1,905, 3,447 405,114 7,522,57 7,923,430
644 594 335 5
Region 8
-----------------------------------------------------------------------------------------
National Forests in Alabama
-----------------------------------------------------------------------------------------
1995 5,765, 2,268, 143,18 2,607,33 614,73 1,827 129,397 1,408,56 2,283,176
465 987 9 3 2 0
1996 8,138, 1,125, 22,521 4,507,42 2,327, 4,393 151,669 1,995,57 2,809,438
340 326 4 007 0
1997 3,832, 969,89 19,942 2,661,87 105,55 10,142 65,410 939,316 2,220,976
815 3 4 4
Chattachoochee and Oconee Forests
-----------------------------------------------------------------------------------------
1995 2,797, 1,505, 159,11 831,959 235,58 3,375 61,244 683,103 2,416,827
032 757 5 2
1996 3,368, 942,95 128,56 1,172,40 1,056, 6,186 61,722 825,219 2,818,022
784 8 6 2 950
1997 2,495, 796,65 166,85 1,133,45 342,25 (87) 56,553 609,806 2,490,310
688 5 2 6 9
Cherokee Forest
-----------------------------------------------------------------------------------------
1995 1,401, 619,75 231,87 520,516 0 300 28,938 343,035 1,359,901
376 2 0
1996 899,52 210,31 126,38 533,317 13,510 718 15,271 220,883 1,234,769
1 7 8
1997 1,363, 676,36 100,99 559,526 8,897 0 18,057 336,446 1,386,642
840 7 3
Daniel Boone Forest
-----------------------------------------------------------------------------------------
1995 1,187, (10,44 260,13 927,352 0 1,229 9,502 294,262 1,911,476
779 0) 6
1996 1,880, 279,81 339,64 1,212,65 10,325 12,408 25,428 460,609 2,097,687
272 5 1 5
1997 1,658, 378,77 189,77 1,029,07 14,546 18,178 28,613 403,042 2,052,207
960 4 7 2
National Forests in Florida
-----------------------------------------------------------------------------------------
1995 4,604, 3,271, 180,88 1,048,29 0 220 103,970 1,125,18 1,727,396
913 547 4 2 1
1996 3,679, 2,666, 90,139 827,913 10,008 409 85,215 898,578 1,938,553
936 252
1997 3,521, 1,889, 432,66 1,099,56 207 1,485 97,655 855,520 2,437,252
218 646 2 3
George Washington Forest
-----------------------------------------------------------------------------------------
1995 2,311, 932,06 67,533 883,143 392,14 0 36,757 568,720 1,469,347
637 2 2
1996 1,907, 841,80 11,706 706,779 277,89 8,229 61,037 459,546 3,006,850
451 3 7
1997 1,780, 529,99 66,686 719,832 419,66 2,346 42,138 434,044 2,893,857
659 7 0
Jefferson Forest
-----------------------------------------------------------------------------------------
1995 1,549, 423,31 179,87 698,651 197,67 1,478 48,549 374,879 1,497,150
541 8 1 4
1996 1,173, 263,72 70,491 700,562 139,00 0 0 293,446 15,932
785 3 9
1997 1,095, 220,60 55,651 809,768 9,592 0 0 273,904 (289)
617 6
Kisatchie Forest
-----------------------------------------------------------------------------------------
1995 8,673, 3,434, 1,275, 3,385,78 394,72 12,254 171,081 2,122,63 2,671,876
866 450 575 4 2 3
1996 10,903 3,869, 1,215, 5,192,22 455,56 2,333 168,150 2,683,24 2,835,931
,457 653 536 0 5 4
1997 11,848 5,328, 971,77 5,257,75 39,975 9,736 241,587 2,899,39 2,920,484
,905 074 4 9 6
Marion-Sumter Forest
-----------------------------------------------------------------------------------------
1995 5,322, 3,840, 255,49 1,061,23 83,349 173 81,348 1,310,13 2,316,613
049 450 2 7 2
1996 3,738, 2,606, 163,80 706,135 167,09 1,723 93,659 910,776 2,280,449
485 068 7 3
1997 5,061, 3,885, 301,26 760,633 28,615 6,743 78,626 1,243,99 2,328,898
347 470 0 5
National Forests in Mississippi
-----------------------------------------------------------------------------------------
1995 29,026 17,387 1,650, 6,710,28 2,915, 13,189 349,475 7,165,98 6,293,087
,587 ,726 188 9 720 1
1996 33,276 16,631 2,702, 10,565,8 2,934, 15,626 427,161 8,208,53 6,016,942
,940 ,419 456 28 450 8
1997 19,543 11,002 1,938, 6,196,44 273,57 11,579 121,350 4,852,69 7,146,658
,723 ,348 424 6 6 9
National Forests in North Carolina
-----------------------------------------------------------------------------------------
1995 3,412, 760,12 900,13 1,643,17 29,417 283 79,348 833,212 2,287,916
479 5 3 3
1996 2,466, 295,76 574,83 1,238,78 290,32 188 66,434 599,926 3,026,292
325 3 1 4 5
1997 2,504, 816,68 450,58 870,984 304,15 273 61,384 610,604 3,039,258
073 5 9 8
Ouachita Forest
-----------------------------------------------------------------------------------------
1995 16,797 5,327, 656,32 9,051,82 1,306, 13,419 440,747 4,085,76 6,210,274
,236 955 4 6 965 8
1996 22,929 9,364, 694,73 9,218,23 3,125, 29,037 498,479 5,600,60 7,083,042
,941 256 6 6 197 6
1997 21,078 8,053, 812,57 10,418,1 1,129, 7,500 658,065 5,103,31 7,000,796
,840 142 8 34 421 9
Ozark and St. Francis Forests
-----------------------------------------------------------------------------------------
1995 5,038, 1,859, 672,45 2,446,56 0 21,953 38,312 1,244,67 2,834,878
963 672 9 7 5
1996 6,771, 3,764, 349,98 2,386,27 187,74 13,286 69,792 1,672,02 3,635,063
172 090 5 7 2 4
1997 6,699, 2,889, 742,28 2,720,22 219,94 9,797 117,664 1,642,91 3,547,274
124 210 9 0 4 6
National Forests in Texas
-----------------------------------------------------------------------------------------
1995 11,505 7,922, 2,283, 822,895 268,66 5,042 203,278 2,824,35 3,209,782
,723 252 588 8 1
1996 17,350 10,364 1,478, 4,715,94 528,30 8,051 255,378 4,271,68 3,610,581
,182 ,232 267 6 8 8
1997 8,900, 4,752, 1,436, 2,435,38 145,96 3,140 126,992 2,192,60 3,603,901
540 097 961 6 4 2
Region 9
-----------------------------------------------------------------------------------------
Allegheny Forest
-----------------------------------------------------------------------------------------
1995 21,397 14,934 1,574, 2,166,06 2,549, 52,672 120,975 5,306,02 4,036,607
,747 ,486 154 3 397 5
1996 24,754 16,060 1,971, 3,438,68 3,143, (36,35 177,083 6,153,41 3,840,547
,406 ,722 264 9 000 2) 9
1997 24,064 14,118 1,076, 6,775,87 1,902, 12,966 177,796 5,968,49 4,130,989
,734 ,546 902 6 648 3
Chequamegon Forest
-----------------------------------------------------------------------------------------
1995 2,410, 1,385, 55,311 658,103 248,55 2,793 60,504 586,776 2,307,270
400 131 8
1996 3,486, 2,124, 37,119 837,898 432,71 2,474 52,554 857,967 2,982,317
894 131 8
1997 4,525, 3,360, 32,892 720,651 348,62 1,784 60,858 1,115,60 2,946,078
045 240 0 1
Chippewa Forest
-----------------------------------------------------------------------------------------
1995 3,295, 2,295, 55,699 789,898 122,92 4,189 27,673 816,013 1,636,707
912 526 7
1996 3,618, 1,730, 28,879 450,269 1,382, 812 26,300 897,953 2,189,057
923 451 212
1997 3,348, 1,316, 55,060 760,248 1,190, 3,760 22,714 830,536 2,658,840
618 252 584
Green Mountain Forest
-----------------------------------------------------------------------------------------
1995 431,63 249,72 9,009 116,325 53,661 722 2,190 107,181 502,359
5 8
1996 665,65 486,11 5,027 107,977 60,375 3,560 2,602 164,874 475,129
6 5
1997 415,30 215,63 2,175 105,585 89,694 471 1,739 103,273 661,874
0 6
Hiawatha Forest
-----------------------------------------------------------------------------------------
1995 3,464, 1,867, 200,99 1,095,27 277,71 2,094 21,127 860,301 1,894,669
425 228 0 5 1
1996 2,963, 1,560, 53,995 751,156 579,11 0 18,698 736,161 1,825,825
343 384 0
1997 2,751, 773,94 69,788 1,261,83 635,13 78 10,771 685,176 2,142,806
554 9 6 2
Huron-Manistee Forest
-----------------------------------------------------------------------------------------
1995 2,856, 2,178, 77,630 505,027 43,926 1,492 49,304 701,330 2,434,683
117 738
1996 3,104, 2,301, 97,421 554,382 118,80 796 31,805 768,020 2,806,017
681 477 0
1997 4,423, 2,993, 63,960 1,130,55 156,28 11,419 67,570 1,086,18 2,775,125
725 945 1 0 4
Hoosier Forest
-----------------------------------------------------------------------------------------
1995 27,335 26,869 0 0 0 466 0 6.717 93,888
1996 12,740 4,243 0 7,274 1,223 0 0 3,185 197,261
1997 92,224 8,449 0 42,629 40,829 0 317 22.977 393,436
Mark Twain Forest
-----------------------------------------------------------------------------------------
1995 4,738, 1,813, 198,30 2,210,26 358,31 141 158,261 1,144,99 2,815,953
375 092 9 1 1 3
1996 4,899, 2,381, 278,38 1,901,89 266,13 964 70,691 1,207,07 3,299,238
968 897 6 6 4 8
1997 4,604, 2,039, 188,58 2,007,83 285,09 849 83,298 1,130,15 2,966,085
746 092 1 3 3 0
Monogahela Forest
-----------------------------------------------------------------------------------------
1995 5,166, 3,552, 1,076, 436,393 51,872 0 49,258 1,279,34 1,721,627
648 198 927 8
1996 7,019, 5,610, 727,73 618,611 14,929 0 47,974 1,742,91 2,047,540
612 362 6 0
1997 6,097, 4,586, 764,81 690,843 1,942 0 52,930 1,511,06 2,113,415
195 665 5 6
Nicolet Forest
-----------------------------------------------------------------------------------------
1995 2,594, 1,593, 189,45 497,139 286,42 5,968 21,352 641,685 1,988,671
058 717 6 6
1996 2,661, 1,845, 133,77 362,075 301,25 2,119 16,673 660,642 2,361,772
359 465 5 2
1997 2,587, 1,793, 142,25 394,064 243,45 935 13,239 643,249 2,155,889
168 223 7 0
Ottawa Forest
-----------------------------------------------------------------------------------------
1995 3,307, 1,936, 239,91 637,624 459,51 1,412 32,270 818,402 2,810,900
288 550 5 7
1996 3,115, 1,990, 90,656 570,622 426,45 7,515 30,428 769,440 2,913,490
701 024 6
1997 3,482, 2,129, 83,890 703,292 524,82 2,299 39,356 860,274 3,277,497
750 088 5
Shawnee Forest
-----------------------------------------------------------------------------------------
1995 74,666 14,592 14,809 11,063 33,991 0 211 18,614 472,246
1996 62,204 28,041 2,500 13,165 0 18,439 59 10,927 288,880
1997 5,449 2,714 2,409 232 0 56 38 1,339 177,114
Superior Forest
-----------------------------------------------------------------------------------------
1995 2,757, 864,40 117,20 1,152,92 552,47 2,539 68,053 671,752 2,120,337
601 4 2 6 7
1996 3,295, 105,45 122,84 1,411,13 1,588, 1,443 66,305 806,969 2,788,633
624 1 3 9 443
1997 2,443, 651,86 4,492 722,797 1,017, 5,440 41,637 599,089 3,036,280
433 4 203
Wayne Forest
-----------------------------------------------------------------------------------------
1995 23,006 6,849 6,768 9,025 0 0 364 5,661 234,678
1996 6,595 6,595 0 0 0 0 0 1,649 201,749
1997 30,563 26,110 35 4,418 0 0 0 7,641 242,908
White Mountain Forest
-----------------------------------------------------------------------------------------
1995 1,012, 651,28 91,512 110,351 143,72 10,680 5,387 249,217 1,874,643
933 1 2
1996 1,001, 583,51 130,48 161,600 111,38 8,562 6,276 246,748 2,477,505
829 8 7 6
1997 1,386, 1,024, 95,507 164,713 93,026 141 8,712 344,313 2,171,797
105 006
Region 10
-----------------------------------------------------------------------------------------
Tongass Forest
-----------------------------------------------------------------------------------------
1995 29,936 9,595, 16,980 983,868 2,149, 108,64 118,776 7,427,30 26,502,587
,634 351 ,017 975 7 3
1996 23,246 11,404 7,982, 385,365 2,724, 638,96 110,136 5,624,30 26,078,793
,320 ,755 729 369 6 5
1997 4,084, 1,754, 745,89 732,029 496,20 342,19 13,457 932,135 26,425,518
188 407 5 9 1
Chugach Forest
-----------------------------------------------------------------------------------------
1995 22,866 (8,206 0 1,578 21,479 5,283 2,732 3,713 894,595
)
1996 70,209 (4,981 0 9,373 57,199 5,116 3,502 15,398 1,815,329
)
1997 22,993 9,205 0 8,025 4,758 436 569 5,497 947,031
-----------------------------------------------------------------------------------------
Note: For consistency with our prior report, the figures have not
been converted to constant 1997 dollars. Totals may not add due to
rounding.
\a According to the Forest Service's records, negative figures appear
for several reasons including setting aside funding for land
exchanges by forests covered by the spotted owl guarantee and
transferring funds from the National Forest Fund to the Salvage Sale
Fund and the Knutson-Vandenberg Fund in anticipation of excess
receipts.
\b According to the Forest Service's records, negative figures appear
because an adjustment was made in the timber volume offered and cash
paid for timber was returned to the purchaser. The forests replaced
the money from these adjustments with charges to the purchaser road
credits account resulting in a negative balance.
\c According to the Forest Service's records, negative figures appear
for several reasons including transferring funds to the National
Forest Fund to assure that sufficient funds were available to make
the payments to states.
\d According to the Forest Service's records, negative figures appear
because reversals of prior year transfers from the National Forest
Fund to the Salvage Sale Fund resulted in a negative balance.
\e According to the Forest Service's records, negative figures appear
because charges assessed in prior years were dismissed in a
subsequent year and an adjustment became necessary.
\f Payments to states are calculated on the basis of 25 percent of
the total amounts in the National Forest Fund, purchaser road credits
account, Knutson-Vandenberg Fund, and the Salvage Sale Fund. Certain
counties in Regions 5 and 6, however, receive a special payment based
on a legislatively mandated formula to compensate them for lost
revenues due to the listing of the northern spotted owl as a
threatened species. The amounts distributed to states are reflective
of only those amounts attributable to the timber receipts portion of
the formula.
\g The Ashley, Uinta, and Wasatch-Cache National Forests combined for
financial reporting purposes during this period.
\h This forest is one affected by the listing of the northern spotted
owl as a threatened species and thus, the payments to the state are
based on a special formula.
Source: Compilation based on the Forest Service's records.
OBJECTIVES, SCOPE, AND METHODOLOGY
========================================================== Appendix IV
The Ranking Minority Member of the House Resources Committee asked us
to update the information from our September 1995 report on the
distribution of fiscal years 1992 through 1994 timber sales receipts.
Specifically, we were asked to provide information on the amount of
the Forest Service's timber sales receipts for fiscal years 1995
through 1997, the amounts distributed into specific Forest Service
funds or accounts, the outlays for preparing and administering timber
sales, and the amounts of timber sales receipts transferred to the
General Fund of the U.S. Treasury for that same period. We were
also asked to provide information on changes in the receipts
distribution process since our last report.
METHODOLOGY
-------------------------------------------------------- Appendix IV:1
To respond to these objectives, we gathered Forest Service timber
sales accounting data. These data are on a "cash" basis, which
recognizes receipts when collected and outlays when paid and are,
thus, not a measure of the profitability of timber sales. We chose
to use cash accounting data because they reflect the day-to-day
operations of a forest. Cash accounting data do not reflect all
costs associated with operating a particular forest and, thus, cannot
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, costs that are long-term
investments that will benefit future as well as current sale-related
activities are placed in one of three "pools" and are redistributed
back to a particular year based on pre-established formulas.\1 The
Forest Service's Forest Management Program Report presents
information compiled by the Timber Sale Program Information Reporting
System (TSPIRS), which is accrual accounting data. According to
these reports, for fiscal years 1995 through 1997, the Forest Service
timber management program had net revenues of $62 million in fiscal
year 1995, a loss of $15 million in fiscal year 1996, and a loss of
$89 million in fiscal year 1997.\2
Our information is presented on a national, regional, and forest
basis. At each level, we obtained the outlays for timber sales
preparation and administration associated with that level. At the
forest level, for financial reporting purposes, the Forest Service
groups its 155 national forests into 118 administrative units because
many forests are too small to have their own management structure.
We used these 118 units, except for the Caribbean National Forest
which has no timber sales receipts, for our reporting to be
consistent and comparable with the Forest Service's reports.
Appendixes II and III are tables that show the details regarding the
receipts and outlays at the regional and forest levels, respectively.
The data in these tables are timber sales accounting data on a cash
basis, which recognize receipts when collected and outlays when paid
and, are thus, not a measure of the profitability of timber sales.
Therefore, the data cannot be added to determine profit or loss
because profitability would be measured on an accrual basis, which
matches all annual sale-related revenues with all annual sale-related
expenses. Appendix III also shows, for information purposes, the
payments to the states that are attributable to each forest. The
forests do not make payments to the states, rather, these payments
are made by Forest Service headquarters from the National Forest
Fund. National figures are presented in the body of the report.
As requested, we provided 3 years of regional and forest-level data
(fiscal years 1995 through 1997), which would minimize the effects of
year-to-year anomalies at the forest level. In any 1 year, many
factors may affect the size of an individual forest's timber program.
For example, if a large fire occurred within a forest, salvage sale
amounts in a subsequent year might be unusually high. Such sales
might skew receipt totals for that year. For the same reasons,
however, care should be taken in interpreting year-to-year
differences.
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 Department of Agriculture's Office of the Inspector General in
connection with the agency's financial statement audits. For fiscal
years 1995, 1996, 1997, and previous years, the Office of the
Inspector General reported that because of 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
programs.
--------------------
\1 The "sale activity pool" includes those costs directly associated
with the preparation of timber sales, the "growth activity pool"
includes the cost of growing timber over an entire rotation, and the
"depreciation pool" includes the costs of roads and facilities that
are depreciated over their useful lives.
\2 The total reported loss for fiscal year 1997 was $89 million. Of
this amount, $52 million is attributable to an accounting change
where the Forest Service, beginning in fiscal year 1997, will
recognize the costs associated with constructing a road's underlying
bed (road prisms) as an annual expense rather than being permanently
capitalized into land values.
TIMBER SALES RECEIPTS
------------------------------------------------------ Appendix IV:1.1
To derive timber sale receipts, we used the Forest Service's
Statement ASR-08, Gross Receipts by Class and County Based on
National Forest Acreage. This fiscal year statement, which is part
of the cash-based records that the Forest Service uses to make the
25-percent payment to the states, shows receipts collected for each
forest resource (such as timber, grazing, or recreation) on a forest
and county basis. Because our work focused on the timber resource,
we selected only timber receipts from this statement. From the
Forest Service's Statement TPIR-01, Source and Application of Funds
Worksheet, we selected associated charges and interest and penalties
since the Forest Service includes these items as timber receipts.
From the total receipts, we subtracted the receipts distributed for
specific purposes, including the amounts to the purchaser road
credits account, the Knutson-Vandenberg Fund, the Salvage Sale Fund,
and the associated charges account. (See app. I for a discussion of
these funds and accounts.) We also subtracted the payments to the
states that, while not spent on the timber program itself, is a
direct result of the timber program. By law, states are entitled to
25 percent of the gross receipts generated on national forests
located within their boundaries. We included the amount of payments
to the states but limited it to that amount calculated only on
timber-related receipts.
In addition, at the national level, we included receipts distributed
to three additional designated purposes--the Roads and Trails Fund,
the Timber Sales Pipeline Restoration Fund, and the recovery of the
Forest Service's road-building costs (purchaser-elect roads). The
remaining timber receipts represent the amount of receipts to be
deposited into the General Fund of the U.S. Treasury. Because these
three distributions are made at the national level only, they are not
reflected in the regional and forest breakdowns shown in appendixes
II and III.
TIMBER SALES PREPARATION AND
ADMINISTRATION OUTLAYS
------------------------------------------------------ Appendix IV:1.2
We obtained information on the Forest Service's timber-related
outlays from its Statement TPIR-01, Source and Application of Funds
Worksheet. We included only those outlay categories directly related
to timber sales. While it takes about 3 to 8 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:\3
-- Harvest administration.
-- General administration--sales.
-- Sale preparation.
-- Analysis documentation.
-- Appeals/litigation--sales.
-- Transportation planning.
-- Silvicultural examinations.
-- Appeals/litigation--indirect
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 outlays 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. We have also excluded most of the overall
timber program indirect costs because the Forest Service does not
allocate indirect costs by specific category. We have included
indirect costs for "Appeals/litigation" because the Forest Service
tracks these costs separately. Because of these exclusions, our
outlay estimates for timber sales preparation and administration may
be conservative.
The one exception to excluding outlays covered by a receipt source
involves salvage sales outlays. Salvage sale preparation and
administration outlays are paid for by the Salvage Sale Fund. For
annual reporting purposes, however, the Forest Service does not
report these outlays separately. To be consistent with Forest
Service reports, we have not excluded salvage sale preparation and
administration outlays from the outlays of timber sales preparation
and administration.
--------------------
\3 Our previous report also included outlay categories entitled
"Other Resource Support" and "Timber Planning" that, beginning in
fiscal year 1995, were moved to the outlay categories
"Analysis/Documentation" and "Sale Preparation," respectively.
RECENT CHANGES IN THE
RECEIPT DISTRIBUTION PROCESS
------------------------------------------------------ Appendix IV:1.3
To determine what changes have occurred in the timber sales receipt
distribution process since our last report, we interviewed Forest
Service timber program personnel as well as personnel from the fiscal
area. We gathered and analyzed laws and program guidance related to
these changes. Finally, we discussed the changes with Forest Service
officials to determine how the changes have affected timber
operations.
We conducted our work from June through October 1998 in accordance
with generally accepted government auditing standards.
MAJOR CONTRIBUTORS TO THIS REPORT
=========================================================== Appendix V
ENERGY, RESOURCES, AND SCIENCE
ISSUES
Jill Berman
June Foster
Linda Harmon
John Kalmar, Jr.
OFFICE OF THE GENERAL COUNSEL
Alan R. Kasdan
*** End of document. ***