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B-174211 1 (1972-05-02)

handle is hein.gao/gaobaaglr0001 and id is 1 raw text is: 

           -. 4

              M   UNITED STATES GENER
                          WASHINGTON, ..20 8                ,


LOGISTICS AND COMMUNICATIONS
       DIVISION

     B-174211                                      ,,>Y' 2        572
     The Honorable                                                -;2

     The Secretary of Defense                 LM096583
         Attention: Assistant Secretary of Defense
                        (Comptroller)

     Dear Mr. Secretary:

          We made a survey of the management of natural resources
    programs in effect at the following military locations.

          Camp Pendleton, California
          Eglin Air Force Base, Florida
          Fort Stewart, Georgia
          Naval Oil Shale Reserves Number 1 and Number 3, Colorado
          Naval Oil Shale Reserve Number 2, Utah
          Naval Petroleum Reserve Number 1, California
          Naval Petroleum Reserve Number 3, Wyoming

     These natural resources programs included forestry, fish and
     wildlife, and soil and water conservation management. Our as-
     signment code number was 86209.

          We are presenting the following observations for your
     consideration.

     INCONSISTENCIES IN FUNDING OF
     FOREST FIRE PROTECTION COSTS

          Department of Defense (DOD) Instruction 7310.1, dated
     April 15, 1968 (revised July 10, 1970), provides that opera-
     tion and maintenance (O&M) funds which are spent for forest
     management within DOD may be reimbursed from timber sale pro-
     ceeds if the expenditures are related directly to the produc-
     tion and sale of lumber or timber products. The instruction
     specifically excludes from reimbursement the cost of fire
     protection that normally would be incurred if there were no
     lumber or timber operations being conducted.

          In fiscal year 1970 Fort Stewart spent about $277,400 for
     forest fire protection. These costs were reimbursed completely
     by receipts from timber sales, even though none of the costs
     appeared to be related directly to the production and sale of



          ~9~9-r /3

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