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 1996-06-21 monographic deposited born digital 64 p. GA 1.13:RCED-96-15 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-96-15 P0b002ee1803816ef f:rc96015 DGPO 2010-08-12 2011-03-28 GAOREPORTS-RCED-96-15 machine generated eng fdlp REPORT GAOREPORTS-RCED-96-15 RCED-96-15 National forests Forest conservation Timber sales Government collections Forest management Federal agency accounting systems Trust revolving funds Internal controls Funds management Federal interfund transactions Knutson-Vandenberg Trust Fund Reforestation Trust Fund Targhee National Forest (ID) Winema National Forest (OR) Black Hills National Forest (SD) Ouachita National Forest (AR) Forest Service Automated Stand Record System Forest Service Timber Sale Information Reporting System Emergency Forest Service Firefighting Fund Chapter Report RCED

Pursuant to a congressional request, GAO reviewed the Forest Service's Knutson-Vandenberg Trust Fund, focusing on: (1) how the Service obtains and uses reforestation funds; and (2) the trust fund's ability to fund all planned projects.<p/>GAO found that: (1) the Knutson-Vandenberg (K-V) Trust Fund, which is funded from timber sales receipts, provides over 70 percent of the Forest Service's total funding for reforestation and appropriations and the Reforestation Trust Fund provide the other 30 percent; (2) in fiscal year (FY) 1994, the Service obligated over $163 million for reforestation activities, but program support costs accounted for about 6 percent of these funds; (3) as of September 30, 1995, the K-V fund had an unobligated balance of about $338 million; (4) the K-V fund will not be able to provide the approximately $942 million needed for planned reforestation projects, since the Service transferred $420 million from the K-V fund for emergency firefighting during the 1990s and there is no legal obligation to restore these funds; (5) the Department of Agriculture (USDA) did not request supplemental appropriations to restore these funds until March 1996, but the Forest Service continued to operate the reforestation program as if the funds had never been transferred; (6) the Forest Service has not informed Congress of the funding shortfall or planned how to reallocate the remaining funds to the highest-priority projects; (7) the Service lacks reliable financial management information and effective controls to ensure that K-V expenditures do not exceed collections on individual sale areas; and (8) the Service's main accounting systems are not able to provide sale-specific information on expenditures. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-96-15/html/GAOREPORTS-RCED-96-15.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-96-15/pdf/GAOREPORTS-RCED-96-15.pdf GAO/RCED-96-15 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-96-15 Chapter Report GAO/RCED-96-15; Forest Service Reforestation Funding: Financial Sources, Uses, and Condition of Knutson-Vandenberg Fund; National forests Forest conservation Timber sales Government collections Forest management Federal agency accounting systems Trust revolving funds Internal controls Funds management Federal interfund transactions Knutson-Vandenberg Trust Fund Reforestation Trust Fund Targhee National Forest (ID) Winema National Forest (OR) Black Hills National Forest (SD) Ouachita National Forest (AR) Forest Service Automated Stand Record System Forest Service Timber Sale Information Reporting System Emergency Forest Service Firefighting Fund Title 16 Section 1601(d)(1) Title 16 Section 473-478 Title 16 Section 528-531 Title 16 Section 556d Title 16 Section 576-576b Title 16 Section 581j-k 16 U.S.C. 1601(d)(1) 16 U.S.C. 473-478 16 U.S.C. 528-531 16 U.S.C. 556d 16 U.S.C. 576-576b 16 U.S.C. 581j-k Title 43 Section 1181aet seq. Title 43 Section 1711 Title 43 Section 1732 43 U.S.C. 1181aet seq. 43 U.S.C. 1711 43 U.S.C. 1732