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 <subject>Cost analysis</subject>
 <subject>Federal property management</subject>
 <subject>Financial analysis</subject>
 <subject>Grazing rights</subject>
 <subject>Land management</subject>
 <subject>Land use law</subject>
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 <title>Livestock Grazing: Federal Expenditures and Receipts Vary, Depending on the Agency and the Purpose of the Fee Charged</title>
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<abstract>Ranchers pay a fee to graze their livestock on federal land.
Grazing occurs primarily on federal land located in the western  
states managed by 10 federal agencies. Generally, the fee is	 
based on animal unit months (AUM)--the amount of forage that a	 
cow and her calf can eat in 1 month. For most federal land, the  
fee per AUM is established by a formula. Advocates argue that	 
grazing uses federal land productively and that the grazing fee  
is fair. Opponents argue that grazing damages public resources	 
and that grazing fees are too low. GAO was asked to determine the
(1) extent of, and purposes for, grazing in fiscal year 2004 on  
lands 10 federal agencies manage; (2) amount federal agencies	 
spent in fiscal year 2004 to manage grazing; (3) total grazing	 
receipts the 10 agencies collected in fiscal year 2004 and	 
amounts disbursed; and (4) fees charged in 2004 by the 10	 
agencies, western states, and ranchers, and reasons for any	 
differences. In commenting on a draft of this report, the	 
Department of the Interior and the Forest Service neither agreed 
nor disagreed with the findings. The Forest Service stated that  
the report accurately described the purpose of the grazing fee.  
The Army and Air Force and the Department of Energy provided	 
technical comments, which we incorporated as appropriate. The	 
departments of Commerce and of Justice responded that they did	 
not have comments.</abstract>
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 <topic>Cost analysis</topic>
 <topic>Federal property management</topic>
 <topic>Financial analysis</topic>
 <topic>Grazing rights</topic>
 <topic>Land management</topic>
 <topic>Land use law</topic>
 <topic>Public lands</topic>
 <topic>User fees</topic>
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  <title>United States Statutes at Large</title>
  <partNumber>Volume 50 Page 875</partNumber>
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 <identifier type="Statute citation">50 Stat. 875</identifier>
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