Forest Service:

The All-Resource System's Cost Features and Areas for Future Improvements

AFMD-90-62: Published: May 1, 1990. Publicly Released: May 2, 1990.

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Pursuant to a congressional request, GAO evaluated the Forest Service's all-resource cost reporting system, focusing on: (1) its progress in developing the system; (2) the system's basic features; and (3) improving the system design.

GAO found that the: (1) Forest Service had documented and begun testing for the system's initial design; (2) system would identify the accountable appropriations and programs and related activities for accumulating costs; and (3) system would provide annual cost and revenue information on an accrual basis, match revenues with costs, derive information consistent with the Department of Agriculture's accounting system, allocate indirect costs to program activities, and identify and report program output measures. GAO also found that the Service could improve the system's basic design to ensure system conformity with federal accounting requirements and enhance the usefulness of reported information by: (1) allocating protection costs; (2) segregating program costs and revenues; (3) allocating overhead costs at the forest level for such uses as establishing user fees; and (4) correctly allocating costs to program activities.

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