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 1997-08-29 monographic deposited born digital 25 p. GA 1.13:RCED-97-216 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-97-216 P0b002ee18039cf49 f:rc97216 DGPO 2010-08-12 2011-03-24 GAOREPORTS-RCED-97-216 machine generated eng fdlp REPORT GAOREPORTS-RCED-97-216 RCED-97-216 Federal/state relations Timber sales Endangered species Appropriated funds Federal fund accounts Receipt accounts Funds management Budget deficit National forests Accounting procedures National Forest Fund Knutson-Vandenberg Trust Fund Salvage Sale Fund Timber Sale Deposit Fund California Oregon Washington Northern Spotted Owl Guarantee Other Written Product RCED

Pursuant to a congressional request, GAO reviewed the Forest Service's use of its National Forest Fund, focusing on: (1) the timber harvest volumes, the timber receipts for fiscal years (FY) 1990 through 1996, and the timber sale funds returned to the Treasury from the National Forest Fund; (2) the actions taken by the Forest Service toward the end of FY 1996 to cover the shortfall in the National Forest Fund; (3) whether the Forest Service has been using the proper funding source for the spotted owl guarantee payment; and (4) the Forest Service's plans for FY 1997 to ensure that the National Forest Fund has sufficient funds to make the payments to the states.<p/>GAO noted that: (1) GAO's analysis of timber sales activities in FY 1990 through 1996 showed that the key indicators of the timber program--harvested volumes, timber receipts, and amounts available for return to the U.S. Treasury--have dramatically decreased; (2) in FY 1996, the forest service was faced with having insufficient funds available in the National Forest Fund to make the required payments to the states--including the legislatively required payment to compensate certain counties in California, Oregon, and Washington for the listing of the northern spotted owl as a threatened species (spotted owl guarantee)--and to meet its other required obligations; (3) in August and September 1996, the Forest Service transferred to the National Forest Fund a total of $56.1 million in timber sale receipts originally intended for deposit in other specific Forest Service funds; (4) however, even with this adjustment, a shortfall of $17.8 million remained; (5) in mid-September, the Forest Service requested that the Treasury make available $135 million appropriated under the Omnibus Budget Reconciliation Act of 1993, for the 1996 payment of the spotted owl guarantee; (6) the Forest Service received approval for the appropriation on November 26, 1996; (7) as of August 12, 1997, the National Forest Fund had a balance of about $116 million for FY 1996 activities; (8) the Forest Service plans to return this amount to the Treasury's General Fund; (9) the Forest Service used the National Forest Fund in FY 1994 and 1995 to make the spotted owl guarantee payments to certain counties in California, Oregon, and Washington; (10) this was an unauthorized use of the fund; (11) instead, the Forest Service was required to use the spotted owl guarantee appropriation specifically enacted for this purpose; (12) on January 29, 1997, the Forest Service: (a) provided initial guidance to its regions on the priority for the distributions of receipts to ensure that funds are available to make payments to the states and to meet other obligations; and (b) required the regions to initiate a review process to ensure that the receipts were managed in accordance with these priorities; (13) in May 1997, the Forest Service established a National Task Force for Trust Funds and Payments to the States; and (14) the task force was charged with developing a national policy for the management of receipts and trust funds so that there would be sufficient receipts available in the National Forest Fund to make the payments to the states and to meet other mandatory obligations. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-97-216/html/GAOREPORTS-RCED-97-216.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-97-216/pdf/GAOREPORTS-RCED-97-216.pdf GAO/RCED-97-216 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-97-216 Other Written Product GAO/RCED-97-216; Forest Service: Unauthorized Use of the National Forest Fund; Federal/state relations Timber sales Endangered species Appropriated funds Federal fund accounts Receipt accounts Funds management Budget deficit National forests Accounting procedures National Forest Fund Knutson-Vandenberg Trust Fund Salvage Sale Fund Timber Sale Deposit Fund California Oregon Washington Northern Spotted Owl Guarantee Title 16 Section 4601-6a(i)(1) Title 16 Section 472a(i) Title 16 Section 484a Title 16 Section 499 Title 16 Section 500 Title 16 Section 501 Title 16 Section 577g 16 U.S.C. 4601-6a(i)(1) 16 U.S.C. 472a(i) 16 U.S.C. 484a 16 U.S.C. 499 16 U.S.C. 500 16 U.S.C. 501 16 U.S.C. 577g Title 31 Section 1301(a) 31 U.S.C. 1301(a) Title 43 Section 1751 43 U.S.C. 1751 Volume 54 Page 297 Volume 54 Page 299 54 Stat. 297 54 Stat. 299 Volume 78 Page 897 78 Stat. 897 Volume 81 Page 531 81 Stat. 531 Volume 94 Page 1761 94 Stat. 1761 Public Law 88-578 Public Law 90-171 Public Law 94-579 Public Law 94-588 Public Law 95-514 Public Law 96-487 Public Law 101-512 Public Law 101-626 Public Law 102-154 Public Law 102-381 Public Law 103-66 Public Law 104-134