Timber Program:

A Cost Accounting System Design for Timber Sales in National Forests

AFMD-87-33: Published: Apr 21, 1987. Publicly Released: Apr 21, 1987.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

In response to a congressional request, GAO developed the basic design of a cost accounting system for timber sales that would provide cost and revenue information for Forest Service managers and Congress.

GAO noted that the Forest Service needs a timber sales cost accounting system that it can adapt to a variety of management environments to generate consistent information. GAO reported that the main system design features include requirements for: (1) establishing timber management cost centers for matching costs and revenues; (2) establishing a set of categories for sorting out the variety of timber sales; (3) using cost pools to capture and apportion multiyear costs; (4) clarifying term and cost definitions; (5) establishing standard operating procedures; and (6) developing useful formats for reporting financial results. GAO concluded that the Service needs to address several issues as it implements the system, including: (1) the level at which it should manage specific fund balances; (2) line officer accountability for meeting the system's objectives; and (3) estimates and procedures that it will adopt as part of the system.

Sep 10, 2020

Sep 9, 2020

Aug 25, 2020

Aug 6, 2020

Jun 17, 2020

Jun 10, 2020

Jun 8, 2020

May 21, 2020

Mar 31, 2020

Looking for more? Browse all our products here