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 1998-08-28 monographic deposited born digital 27 p. GA 1.13:RCED-98-258 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-98-258 P0b002ee180392d8e f:rc98258 DGPO 2010-08-12 2011-03-28 GAOREPORTS-RCED-98-258 machine generated eng fdlp REPORT GAOREPORTS-RCED-98-258 RCED-98-258 Accounting standards Forest management Financial records Financial management systems Accounting errors Accounting procedures Funds management Overhead costs Federal agency accounting systems Cost control Knutson-Vandenberg Trust Fund Reforestation Trust Fund Salvage Sale Fund Brush Disposal Fund Cooperative Work Trust Fund Letter Report RCED

A May 1998 report (GAO/RCED-98-164R) found that overhead costs at the Forest Service--called "indirect" costs by the Forest Service--had risen over time. The costs grew from 16 to 27 percent of total expenditures between 1993 and 1997 for the five funds GAO reviewed--the Brush Disposal Fund, the Salvage Sale Fund, the Reforestation Trust Fund, the Cooperative Work/Other Fund, and the Cooperative Work/Knutson-Vandenberg Fund. This report discusses (1) the reasons indirect costs rose, (2) steps taken by the Forest Service and others to control these costs, and (3) other measures that may help the Forest Service to control these costs in the future. https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-98-258/html/GAOREPORTS-RCED-98-258.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-RCED-98-258/pdf/GAOREPORTS-RCED-98-258.pdf GAO/RCED-98-258 https://www.govinfo.gov/app/details/GAOREPORTS-RCED-98-258 Letter Report GAO/RCED-98-258; Forest Service: Better Procedures and Oversight Needed to; Accounting standards Forest management Financial records Financial management systems Accounting errors Accounting procedures Funds management Overhead costs Federal agency accounting systems Cost control Knutson-Vandenberg Trust Fund Reforestation Trust Fund Salvage Sale Fund Brush Disposal Fund Cooperative Work Trust Fund Title 16 Section 1606a Title 16 Section 472a Title 16 Section 490 Title 16 Section 498 Title 16 Section 576-576b 16 U.S.C. 1606a 16 U.S.C. 472a 16 U.S.C. 490 16 U.S.C. 498 16 U.S.C. 576-576b Volume 38 Page 415 38 Stat. 415 Volume 39 Page 446 39 Stat. 446 Volume 46 Page 527 46 Stat. 527 Volume 90 Page 2949 90 Stat. 2949 Volume 94 Page 1983 94 Stat. 1983 Public Law 94-588 Public Law 96-451 Public Law 103-226