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Forest Service: Better Procedures and Oversight Needed to Address Indirect Expenditures

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Report Type Reports and Testimonies
Report Date Aug. 28, 1998
Report No. RCED-98-258
Subject
Summary:

A May 1998 report (GAO/RCED-98-164R) found that overhead costs at the Forest Service--called "indirect" costs by the Forest Service--had risen over time. The costs grew from 16 to 27 percent of total expenditures between 1993 and 1997 for the five funds GAO reviewed--the Brush Disposal Fund, the Salvage Sale Fund, the Reforestation Trust Fund, the Cooperative Work/Other Fund, and the Cooperative Work/Knutson-Vandenberg Fund. This report discusses (1) the reasons indirect costs rose, (2) steps taken by the Forest Service and others to control these costs, and (3) other measures that may help the Forest Service to control these costs in the future.

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