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CED-80-131 1 (1980-08-14)

handle is hein.gao/gaobabaxq0001 and id is 1 raw text is: UNITED STATES GENERAL ACCOUNTING OFFICE WASHINGTON, D.C. Z0548 COMMUNITY ANO WCONOMIC by Role.... DEVELOr MINT DIVISION B-199886 AUGUST 14,1980 he Honorable John Melcher United States Senate 113105 Dear Senator Melcher: Subject: LFinancial Management Practices at the Flathead National Foreso7(CED-80-131) In response to your letter of March 26, 1980, which included copies of your correspondence with Mr. Maurice R. Johnson, we have inquired into certain financial management practices at the Forest Service's Flathead National Forest in northwestern Montana. Mr. Johnson, with whom we met both before starting our fieldwork and near its completion, made four allegations. These allegations and our findings follow. ALLEGATION The brush disposal fund supports personnel positions within the Forest Service which are not related to brush disposal. Brush disposal funds used for overhead The Brush Disposal Act of 1916, as amended in 1950 (16 U.S.C. 490), provides that the Secretary of Agriculture may require national forest timber purchasers to deposit the estimated cost to the United States of disposing of brush and other debris resulting from their cutting operations * * *. The deposits constitute a special fund which is appropriated and remains available until expended. The Forest Service has interpreted estimated cost to mean all necessary costs, including overhead costs. Included in over- head costs are the costs of personnel and activities not directly related to specific programs or projects. The funds collected from timber purchasers for the brush disposal program represent the planned direct costs of carrying out brush disposal activities plus an assess- ment (45 percent in fiscal year 1979 at the Flathead 73 5 (021910)

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