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 <subject>National forests</subject>
 <subject>User fees</subject>
 <subject>Fair market value</subject>
 <subject>Federal agency accounting systems</subject>
 <subject>Cost accounting</subject>
 <subject>National recreation areas</subject>
 <subject>Administrative costs</subject>
 <subject>Licenses</subject>
 <subject>Forest management</subject>
 <subject>Government collections</subject>
 <identifier>Forest Service Recreation Special-Use Permit Program</identifier>
 <identifier>Forest Service Graduated Rate Fee System</identifier>
 <identifier>California</identifier>
 <identifier>Idaho</identifier>
 <identifier>Colorado</identifier>
 <identifier>Forest Service Recreation Residence Program</identifier>
 <identifier>Superior National Forest (MN)</identifier>
 <identifier>Panhandle National Forest (ID)</identifier>
 <identifier>Lolo National Forest (MT)</identifier>
 <identifier>Stanislaus National Forest (CA)</identifier>
 <identifier>Pike/San Isabel National Forest (CO)</identifier>
 <identifier>Forest Service Timber Sales Program</identifier>
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<titleInfo>
 <title>U.S. Forest Service: Fees for Recreation Special-Use Permits Do Not Reflect Fair Market Value</title>
</titleInfo>
<abstract>Pursuant to a congressional request, GAO reviewed the Forest Service&apos;s
management of the recreation special-use program, focusing on: (1)
whether the fees currently charged for recreation special-uses reflect
fair market value; (2) whether application processing and review costs
are recovered; and (3) if fees do not reflect fair market value and
costs are not being recovered, why not.&lt;p/&gt;GAO found that: (1) in many instances, the Forest Service is not getting
fair market fees for commercial and noncommercial recreation special-use
permits; (2) the Forest Service&apos;s fee system that sets fees for most
commercial uses has not been updated in nearly 30 years and generally
limits fees to less than 3 percent of a permittee&apos;s gross revenues; (3)
in comparison, fees for similar commercial uses of nearby state-held
land average 5 to 15 percent of a permittee&apos;s gross revenues; (4) fees
for holders of recreation residence permits are based on out-of-date
assessments of the value of the land and, as a result, fees for many of
these permit holders are lower than they should be on the basis of
current market conditions; (5) while the Forest Service has been
authorized to recover costs incurred in reviewing and processing all
types of special-use permit applications since as far back as 1952, it
has not done so; (6) on the basis of Service-provided information, GAO
estimated that in 1994 the costs to review and process special-use
permits were about $13 million, but this would not represent the cost to
run the entire program, which also includes activities such as annual
billing, conducting inspections, and training staff; (7) Service
officials acknowledge that because they do not have a cost accounting
system, they do not know the cost of administering all aspects of the
special-use permit program; (8) the lack of priority given to the
program by agency management and the lack of incentives to correct known
problems contribute to the Service&apos;s problems in collecting fees and
recovering costs; (9) as a result, resources needed to improve known
program weaknesses have not been made available; and (10) since
additional fees collected would generally be returned to the U.S.
Treasury and not benefit the forest, there is a lack of incentive for
the Service to dedicate the additional resources to address these
issues.</abstract>
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<identifier type="preferred citation">GAO/RCED-97-16</identifier>
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 <url displayLabel="Content Detail" access="object in context">https://www.govinfo.gov/app/details/GAOREPORTS-RCED-97-16</url>
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<note>Letter Report</note>
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 <searchTitle>GAO/RCED-97-16; U.S. Forest Service: Fees for Recreation Special-Use Permits Do Not Reflect Fair Market Value;
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<subject>
 <topic>National forests</topic>
 <topic>User fees</topic>
 <topic>Fair market value</topic>
 <topic>Federal agency accounting systems</topic>
 <topic>Cost accounting</topic>
 <topic>National recreation areas</topic>
 <topic>Administrative costs</topic>
 <topic>Licenses</topic>
 <topic>Forest management</topic>
 <topic>Government collections</topic>
 <topic>Forest Service Recreation Special-Use Permit Program</topic>
 <topic>Forest Service Graduated Rate Fee System</topic>
 <topic>California</topic>
 <topic>Idaho</topic>
 <topic>Colorado</topic>
 <topic>Forest Service Recreation Residence Program</topic>
 <topic>Superior National Forest (MN)</topic>
 <topic>Panhandle National Forest (ID)</topic>
 <topic>Lolo National Forest (MT)</topic>
 <topic>Stanislaus National Forest (CA)</topic>
 <topic>Pike/San Isabel National Forest (CO)</topic>
 <topic>Forest Service Timber Sales Program</topic>
</subject>
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 <titleInfo>
  <title>United States Code</title>
  <partNumber>Title 16 Section 460l-6a(c)</partNumber>
  <partNumber>Title 16 Section 497b</partNumber>
  <partNumber>Title 16 Section 497</partNumber>
  <partNumber>Title 16 Section 572</partNumber>
</titleInfo>
 <identifier type="USC citation">16 U.S.C. 460l-6a(c)</identifier>
 <identifier type="USC citation">16 U.S.C. 497b</identifier>
 <identifier type="USC citation">16 U.S.C. 497</identifier>
 <identifier type="USC citation">16 U.S.C. 572</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Code</title>
  <partNumber>Title 31 Section 9701</partNumber>
</titleInfo>
 <identifier type="USC citation">31 U.S.C. 9701</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 333 (104th Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 104-333</identifier>
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