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
             
******************************************************************
** This file contains an ASCII representation of the text of a  **
** GAO report.  Delineations within the text indicating chapter **
** titles, headings, and bullets are preserved.  Major          **
** divisions and subdivisions of the text, such as Chapters,    **
** Sections, and Appendixes, are identified by double and       **
** single lines.  The numbers on the right end of these lines   **
** indicate the position of each of the subsections in the      **
** document outline.  These numbers do NOT correspond with the  **
** page numbers of the printed product.                         **
**                                                              **
** No attempt has been made to display graphic images, although **
** figure captions are reproduced.  Tables are included, but    **
** may not resemble those in the printed version.               **
**                                                              **
** Please see the PDF (Portable Document Format) file, when     **
** available, for a complete electronic file of the printed     **
** document's contents.                                         **
**                                                              **
** A printed copy of this report may be obtained from the GAO   **
** Document Distribution Center.  For further details, please   **
** send an e-mail message to:                                   **
**                                                              **
**                                            **
**                                                              **
** with the message 'info' in the body.                         **
******************************************************************


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. ***