Financial Management Practices at the Flathead National Forest

An investigation was made of four allegations concerning certain financial management practices at Flathead National Forest in Hungry Horse, Montana. It was alleged that (1) the brush disposal fund supported personnel positions within the Forest Service which were not related to brush disposal; (2) the overhead assessment rate applied to direct brush disposal costs increased from 7 percent in 1960 to 45 percent in 1979; (3) the salaries of three employees in one of the Forest's districts were being incorrectly financed from general administration funds; and (4) the Forest's Supervisor's office retained 49 percent of the money it received to manage the Bob Marshall Wilderness.