Forest Service: Accounting Treatment of Roadbed Costs

AIMD-99-48R Published: Jan 29, 1999. Publicly Released: Jan 29, 1999.
Jump To:
Skip to Highlights

Pursuant to a congressional request, GAO reviewed the Forest Service's change in accounting for roadbed costs recorded in its Timber Sales Program Information Reporting System, focusing on: (1) how federal accounting standards are developed; (2) the rationale behind the treatment of stewardship land in federal accounting standards; (3) the rationale behind the Forest Service's accounting change; and (4) whether the Forest Service appropriately implemented the Statement of Federal Financial Accounting Standard (SFFAS) No. 6as it relates to timber roadbed costs.

Full Report