Forest Service: Unauthorized Use of the National Forest Fund

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Report Type	Reports and Testimonies
Report Date	Aug. 29, 1997
Report No.	RCED-97-216
Subject	Accounting procedures Appropriated funds Budget deficit Endangered species Federal fund accounts Federal/state relations Funds management National forests Receipt accounts Timber sales California Knutson-Vandenberg Trust Fund National Forest Fund Northern Spotted Owl Guarantee Oregon Salvage Sale Fund Timber Sale Deposit Fund Washington

Summary:

Members of Congress have raised concerns about whether the Forest Service will have enough funds available in the future to meet its National Forest Fund obligations, including its required payments to the states. Although the Forest Service has historically returned large sums of money from the sale of timber to the U.S. Treasury, it found itself in a deficit position in fiscal year 1996 and had to use appropriated funds to fund the shortfall. This report provides information on (1) the timber harvest volumes, the timber receipts for fiscal years 1990 through 1996, and the timber sale funds returned to the Treasury from the National Forest Fund; (2) actions taken by the Forest Service toward the end of fiscal year 1996 to cover the shortfall in the National Forest Fund; (3) whether the Forest Service has been using the proper funding source for the spotted owl guarantee payment; and (4) the Forest Service's plans for fiscal year 1997 to ensure that the National Forest Fund has enough money to make the payments to the states.

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Forest Service: Unauthorized Use of the National Forest Fund