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Forest Service: Accounting Treatment of Roadbed Costs

AIMD-99-48R Published: Jan 29, 1999. Publicly Released: Jan 29, 1999.
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Highlights

Pursuant to a congressional request, GAO reviewed the Forest Service's change in accounting for roadbed costs recorded in its Timber Sales Program Information Reporting System, focusing on: (1) how federal accounting standards are developed; (2) the rationale behind the treatment of stewardship land in federal accounting standards; (3) the rationale behind the Forest Service's accounting change; and (4) whether the Forest Service appropriately implemented the Statement of Federal Financial Accounting Standard (SFFAS) No. 6as it relates to timber roadbed costs.

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Auditing and Financial Management
Accounting standardsManagement information systemsNational forestsReporting requirementsRoad constructionTimber salesPublic landsFinancial statementsFederal propertyDepreciation