Forest Service's Accounting System for Accounts Receivable

FGMSD-77-42: Published: Jul 11, 1977. Publicly Released: Jul 11, 1977.

Additional Materials:


Office of Public Affairs
(202) 512-4800

The Forest Service's Region 6 system of accounting for accounts receivable, including related billing and collection procedures, was reviewed.

Accounting, billing, and collecting for accounts receivable at Region 6 were, for the most part, effective and accorded with the system approved by the Comptroller General in 1970. However, procedures designed to encourage timely payment by contractors were not followed by all Forest offices in Region 6. Only one of four national forests reviewed followed established procedures and kept late payments to a minimum. The large amount of accounts receivable--$119.7 million in September 1976--illustrates the potential for reducing Government borrowing if bills can be collected more expeditiously.

Recommendation for Executive Action

  1. Status: Closed

    Comments: Please call 202/512-6100 for additional information.

    Recommendation: National Forest offices should be advised of the financial impact of delinquent accounts, and should be directed to follow established procedures to insure timely collection.

    Agency Affected:


Explore the full database of GAO's Open Recommendations »

Feb 15, 2018

Jan 31, 2018

Nov 16, 2017

Nov 15, 2017

Nov 9, 2017

Looking for more? Browse all our products here