United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office Resources, Community, and Economic Development Division author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 1994-09-15 monographic deposited born digital GA 1.13:RCED-94-257 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-257 P0b002ee1803877bb f:rc94257 DGPO 2010-08-12 2011-03-28 GAOREPORTS-RCED-94-257 machine generated eng fdlp REPORT GAOREPORTS-RCED-94-257 RCED-94-257 Funds management Timber sales Government collections National forests Internal controls Forest management Federal agency accounting systems Trust funds Records management Human resources training Knutson-Vandenberg Trust Fund Letter Report RCED

In the 1930 Knutson-Vandenberg Act, Congress attempted to sustain the nation's forests by establishing a fund--today totaling more than $800 million--to reforest, improve timber stands, and improve other renewable resources in timber sale areas that have been harvested. The Forest Service annually collects about $230 million from timber purchasers for reforestation and other activities and deposits it in the fund. In response to congressional concerns over the adequacy of Forest Service control of these funds and their use for appropriate projects, GAO reviewed the Forest Service's management of the fund. This report describes (1) how the Forest Service plans, implements, and manages Knutson-Vandenberg projects and (2) what changes the Forest Service has made since 1990 in response to previous internal and Office of Inspector General reviews of the program and what additional changes may be necessary. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-94-257/html/GAOREPORTS-RCED-94-257.htm GAO/RCED-94-257 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-94-257 Letter Report GAO/RCED-94-257; Forest Service: Management of Reforestation Program Has Improved, but Problems Continue; Funds management Timber sales Government collections National forests Internal controls Forest management Federal agency accounting systems Trust funds Records management Human resources training Knutson-Vandenberg Trust Fund Title 7 Section 1010-1012 7 U.S.C. 1010-1012 Title 16 Section 1531-1544 Title 16 Section 1600-1614 Title 16 Section 1600 Title 16 Section 1600et seq. Title 16 Section 528-531 Title 16 Section 576-576b 16 U.S.C. 1531-1544 16 U.S.C. 1600-1614 16 U.S.C. 1600 16 U.S.C. 1600et seq. 16 U.S.C. 528-531 16 U.S.C. 576-576b Title 42 Section 4321-4347 Title 42 Section 4321et seq. 42 U.S.C. 4321-4347 42 U.S.C. 4321et seq. Title 43 Section 1701-1782 43 U.S.C. 1701-1782