A Cost Accounting System Designed for Timber Sales in National Forests

T-AFMD-87-9: Published: Apr 22, 1987. Publicly Released: Apr 22, 1987.

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GAO discussed the basic design of the cost accounting system that it developed for the Forest Service. GAO noted that the Service will implement the system at the forest administrative unit level, and the system will allow the Service to: (1) categorize its costs by time period; (2) aggregate information so that it can compare the results of operations among the forests, as well as between years; and (3) use reports to oversee and control costs at the various levels. GAO reported that the system will allow Congress to: (1) see the results of budgetary decisions in a manner not previously available; and (2) focus on the output received for the dollars expended. GAO concluded that the Service must do more work to make the system effective, including: (1) codifying standard definitions and procedures; and (2) placing fund control and reprogramming functions at the forest administrative level.

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