About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

RCED-98-164R 1 (1998-05-06)

handle is hein.gao/gaobacmhj0001 and id is 1 raw text is: 



GAo             United States
                General Accounting Office
    GAO Washington, D.C. 20548
                Resources, Community, and
                Economic Development Division

                B-279757


                May 6, 1998


                Congressional Requesters

                Subject: Forest Service: Indirect Expenditures Charged to Five Funds

                In fiscal year 1996, the Forest Service reported that the timber program lost
                money for the first time in its history. This reported loss has heightened the
                interest in the financial status and spending habits of the Forest Service.
                Recognizing this increased interest, you asked us to provide data on
                expenditures for indirect support activities by five Forest Service funds. We
                also agreed to alert you to any limitations in using these data. The five funds
                cover such activities as brush disposal (the Brush Disposal Fund), road and trail
                reconstruction and maintenance (the Cooperative Work-Other Fund),
                reforestation (the Reforestation Trust Fund and the Cooperative Work-Knutson-
                Vandenberg Fund, commonly called the K-V Fund), and the preparation and
                administration of salvage timber sales (the Salvage Sale Fund)-all of which are
                defined in enclosure I. We have assembled this preliminary information as an
                initial step in responding to your larger request for an analysis of indirect costs
                incurred by these funds, which we expect to provide to you in a report due to
                be issued in July of this year.

                The information we are providing in this report is taken directly from
                expenditure documents from the Forest Service without any analysis on our
                part of the reasons for changes in expenditures over the period. Enclosure II
                contains a general summary of expenditures for all funds and offices combined.
                Enclosure III is a graph of the relationship between indirect and total
                expenditures for all five funds combined. Enclosure IV contains a summary of
                expenditures by fund for all offices combined. Enclosure V is a graph of the
                relationship between indirect and total expenditures for each of the funds, and
                enclosure VI identifies for each Forest Service region and the Washington
                Office, the amount of indirect expenditures made from each fund in fiscal years
                1993-97 and the size of these indirect expenditures relative to the total
                expenditures from each fund.




                                                GAO/RCED-98-164R Indirect Expenditures to Five Funds
                                                           -)

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most