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OGC-82-2 1 (1981-11-06)

handle is hein.gao/gaobabcqf0001 and id is 1 raw text is: \--7-V -° COMPTROLLER GENERAL O T E UNITED ST-TES 4 WASHINGTON D C 205.8 B-205053 November 6, 1981 To the President of the Senate and the Speaker of the House of Representatives On Octooer 1, 1981, the' President's first special message for fiscal year 1982 was transmitted to the Congress pursuant to the Impoundment Control Act of 1974. The special message proposes twenty-six deferrals totalling $737.2 million as fol- lows: FUNDS APPROPRIATED TO THE PRESIDENT D82-1 Appalachian Regional Development Programs 11X0090 DEPARTMENT OF AGRICULTURE ~ D82-2 Forest Service i16854 Timber Salvage Sales 12X5204 The timber salvage sale funds have been the subject of defer- ral proposals in fiscal years 1978-1981. We stated in our report on the President's first special message for fiscal year 1981 that section 14(h) of the National Forest Management Act of 1976, Pub. L. No. 94-588, 16 U.S.C. §472a(n), provides that deposits in the timber salvage sales fund are to temain available until expended to cover the cost of accomplishing the purposes for which deposited. However, section 14(n) also provides that sums found to be in excess of the cost of accomplisbing the statutory purposes shall be transferred to miscellaneous receipts in the United States Treasury. We commented that some of the funds cur- rently on deposit may be in excess of wnat is needed, in view of the fact that deferrals have been proposed since 1978 and total budgetary resources available also have increased. We also noted that Forest Service Manual 2435.4, dated October 15, 1979, provides that all salv&ge sale funds in excess of 150 percent of the latest 3-year average of actual costs will be returned to the Treasury beginning in fiscal year 1982. Using that formula, we estimate that approximately S2.3 million of the G/ OG-8-

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