Salvage Sale Fund's Deposits and Outlays

RCED-96-240R: Published: Aug 22, 1996. Publicly Released: Aug 22, 1996.

Additional Materials:


Office of Public Affairs
(202) 512-4800

Pursuant to a congressional request, GAO provided information on the uses, status, and management of the Forest Service's Salvage Sale Fund. GAO noted that: (1) at the beginning of fiscal year (FY) 1996, the fund had an unobligated balance of $210 million; (2) from FY 1991 through FY 1995, the Service deposited $833.3 million in the fund from salvaged timber sales and expended $719.4 million to administer such sales; (3) under specific congressional authorization, the Forest Service spent $58 million of the fund for purposes unrelated to salvage sales; (4) Congress authorized the Forest Service to spend another $70.6 million to prepare additional timber sales to replace those sales lost because of fire or other causes; (5) fund deposits exceeded outlays in 4 of the 5 years reviewed; (6) the Pacific Northwest and Southwest Regions accounted for 63 percent of total fund deposits and outlays; (7) the fund's deposit and outlay data do not represent all salvage sale transactions or the outlays and deposits from a single salvage sale occurring in different fiscal years; and (8) the Forest Service rarely tracks salvage and regular timber sales separately for accounting purposes.

Jul 16, 2020

Jun 25, 2020

Jun 11, 2020

Apr 28, 2020

Mar 9, 2020

Jan 28, 2020

Oct 8, 2019

Jul 23, 2019

Looking for more? Browse all our products here