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.

Additional Materials:


Office of Public Affairs
(202) 512-4800

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.

Mar 12, 2018

Feb 22, 2018

Jan 26, 2018

Jan 19, 2018

Jan 4, 2018

Dec 22, 2017

Dec 13, 2017

Nov 15, 2017

Nov 2, 2017

Oct 30, 2017

Looking for more? Browse all our products here