National Forests: Computing the 25-Percent Sharing Formula for Forest Service Timber Receipts

In response to a congressional request, GAO compared fiscal year 1986 payments at 13 national forests under the current method for sharing timber receipts with payments under four alternative methods to determine: (1) the impact of such changes on local revenues; and (2) how the changes would affect the Payment in Lieu of Taxes (PILT) Act of 1976.