oversight

Forest Service: Amount of Timber Offered, Sold, and Harvested, and Timber Sales Outlays, Fiscal Years 1992 Through 1997

Published by the Government Accountability Office on 1999-06-15.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                  United States General Accounting Office

GAO               Report to the Chairman, Subcommittee
                  on Department Operations, Oversight,
                  Nutrition, and Forestry, Committee on
                  Agriculture, House of Representatives

June 1999
                  FOREST SERVICE
                  Amount of Timber
                  Offered, Sold, and
                  Harvested, and Timber
                  Sales Outlays, Fiscal
                  Years 1992 Through
                  1997




GAO/RCED-99-174
                   United States
GAO                General Accounting Office
                   Washington, D.C. 20548

                   Resources, Community, and
                   Economic Development Division

                   B-282603

                   June 15, 1999

                   The Honorable Bob Goodlatte
                   Chairman, Subcommittee on Department Operations,
                     Oversight, Nutrition, and Forestry
                   Committee on Agriculture
                   House of Representatives

                   Dear Mr. Chairman:

                   The amount of timber sold from national forests has decreased
                   significantly since the late 1980s, when 11 billion board feet of timber was
                   offered for sale annually. Concerned that the trends of the costs associated
                   with the Forest Service’s timber sales program have not decreased in a
                   similar manner, you asked us to provide information for fiscal years 1992
                   through 1997 on the (1) amount of timber offered for sale, sold, and
                   harvested; (2) outlays for timber sales by type of outlay; and (3) estimated
                   cost per thousand board feet harvested. The details for the amount of
                   timber sales outlays and timber volumes by forest and region are
                   presented in appendixes I and II. National information is summarized in
                   the following sections of this report.


                   During fiscal years 1992 through 1997, the amount of timber offered for
Results in Brief   sale decreased 21 percent, the amount of timber sold decreased
                   23 percent, and the amount of timber harvested by timber purchasers
                   decreased 55 percent, while the outlays to prepare and administer these
                   sales decreased about 21 percent.1 Although the amount of timber offered,
                   sold, and harvested appeared to be stabilizing during fiscal years 1995
                   through 1997, the individual types of outlays, such as sales preparation or
                   planning for transportation systems, varied considerably from decreases
                   of almost 61 percent to increases of almost 90 percent.

                   According to the Forest Service, in fiscal year 1997, the estimated national
                   cost per thousand board feet ranged from $186 for timber sales conducted
                   primarily to supply timber (commodity sales) to $194 for timber sales
                   being made primarily to help achieve desired ecological conditions
                   (stewardship sales). From fiscal year 1993 (when the Forest Service first
                   categorized the purpose of its sales) through fiscal year 1997, the national
                   cost per thousand board feet rose almost 35 percent for commodity sales

                   1
                    The outlays discussed in this report and its appendixes represent the eight categories of outlays
                   associated with preparing and administering timber sales and do not include all of the outlays
                   associated with operating the timber program. The outlays are presented in constant 1997 dollars.



                   Page 1                                     GAO/RCED-99-174 Timber Sales Volumes and Outlays
                      B-282603




                      and almost 72 percent for stewardship sales. The Forest Service identified
                      the shift to more stewardship sales and reducing or eliminating the
                      practice of clearcutting, which increases the number of acres required to
                      obtain the same quantity of timber volume, as reasons for the cost
                      increases. In addition, stewardship sales sometimes require more road
                      construction, involve increased requirements for performing landscape
                      and watershed analysis, and involve the increased monitoring and
                      surveying of species to obtain the same volume of wood products.


                      The Forest Service, within the Department of Agriculture, manages the
Amount of Timber      192-million-acre national forest system, with its 155 national forests, for
Offered, Sold, and    multiple-use purposes—including timber production. Timber offered for
Harvested Decreases   sale from national forests reached a peak in the early 1980s, when
                      12 billion board feet was offered, and similar high rates continued until the
Over 6-Year Period    early 1990s. At that time, concerns about the environmental effects of
                      timber harvests and the threats to various species residing in forest
                      habitats caused the Forest Service to decrease its timber sales
                      substantially. Figure 1 shows that the amount of timber offered, sold, and
                      harvested decreased from fiscal year 1992 through fiscal year 1997.




                      Page 2                          GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                            B-282603




Figure 1: Amount of Timber Offered, Sold, and Harvested, Fiscal Years 1992 Through 1997

8,000       Board feet in millions



7,000



6,000



5,000



4,000



3,000



2,000



1,000



        0


              1992                   1993      1994                  1995                 1996                  1997
              Fiscal years


                                                Offered

                                                Sold

                                                Harvested


                                            Note: Amount includes sales from both the regular and salvage programs.




                                            Although the amount of timber offered for sale averaged about 4 billion
                                            board feet annually beginning in fiscal year 1995, the amount of timber
                                            sold and harvested varied slightly. According to the Forest Service, a time
                                            lag of about 2 years exists between the time when timber is offered and
                                            harvesting has been completed. In addition, some sales are appealed,
                                            which generally delays offering the timber for sale, others receive no bids




                                            Page 3                                  GAO/RCED-99-174 Timber Sales Volumes and Outlays
                              B-282603




                              and must be reoffered, or market conditions for wood products are such
                              that the purchaser delays harvesting, within the flexibility of the timber
                              sales contract, until the market improves.


Timber Volume                 Historically, according to the Forest Service, the primary purpose for most
Composition Has Changed       timber sales was to help meet the nation’s demand for wood. Today, more
                              and more timber sales are being designed to help attain various
                              stewardship objectives. The Forest Service is placing its emphasis on the
                              ecological sustainability of the national forests and indicates that the focus
                              of the forest management program will shift even further toward using
                              timber sales to accomplish ecological objectives.

                              Beginning in fiscal year 1993, the Forest Service began tracking its timber
                              sales by which forest management objective the sales were intended to
                              accomplish. The Forest Service categorizes its sales as follows:

                          •   Timber Commodity Purpose Sales include timber sales being made
                              primarily to supply timber in response to society’s demand for wood.


                          •   Forest Stewardship Purpose Sales include timber sales being made
                              primarily to help achieve desired ecological conditions and/or to attain
                              some nontimber resource objective such as improving forest health or
                              reducing forest fuels.


                          •   Personal Use Purposes Sales include sales being made primarily to supply
                              firewood, Christmas trees, and other miscellaneous forest products to
                              individuals for their own consumption.

                              Changes in the makeup of the timber offered, sold, and harvested
                              demonstrate the Forest Service’s shift in the role of timber sales in
                              managing the national forests among its multiple uses. The Forest Service
                              has annually offered for sale about 1.6 billion board feet of salvage
                              timber—that is, timber that is dead, dying, or insect infested. This
                              amounted to about 15 percent of the total timber offered for sale from
                              fiscal year 1977 (when the Salvage Sale Fund was started) through fiscal
                              year 1991. However, from fiscal year 1992 through fiscal year 1997 when
                              overall timber sales decreased, the amount of salvage timber offered for
                              sale remained fairly constant. This shift in emphasis can be seen in the
                              composition of recent timber sales statistics as shown in table 1.



                              Page 4                           GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                            B-282603




Table 1: Amount of Timber Offered and Harvested, Fiscal Years 1992 Through 1997
Amount in millions of board feet
                                Amount of timber offered                                             Amount of timber harvested
                                                                      Percentage of          Commodity          Stewardship         Personal use
Fiscal year        Regulara      Salvageb                    Total          regular            purposec            purposec             purposec
1992                   3,650        1,412                    5,062                72.1                 N/A                  N/A                 N/A
1993                   2,649        1,906                    4,555                58.2               4,202                 1,380                301
1994                   2,403        1,005                    3,408                70.5               3,238                 1,229                330
1995                   2,155        1,852                    4,007                53.8               2,477                 1,122                266
1996                   2,079        1,936                    4,015                51.8               2,138                 1,268                244
1997                   2,256        1,745                    4,001                56.4               1,704                 1,310                259
                                            Legend

                                            N/A = not applicable
                                            a
                                                Regular refers to those sales prepared using the regular appropriations.
                                            b
                                                Salvage refers to those sales prepared using the Salvage Sale Fund, a permanent appropriation.
                                            c
                                             The Forest Service did not specifically categorize its timber sales by purpose until fiscal year
                                            1993.




                                            Preparing timber sales usually takes about 3 years and consists of six steps
Timber Sales Outlays                        called “gates.” The early steps involve identifying the timber to be offered
Vary by Category                            for sale and conducting the necessary environmental assessments of the
                                            proposed sale area. The later steps involve advertising the sale and selling
                                            the timber. Because of the overall time involved, during any given year,
                                            some timber sales could be in the beginning steps, while others could be at
                                            or near the end steps.2 Once the Forest Service awards the timber sales
                                            contract, the purchaser generally has 3 years to complete the harvesting of
                                            the timber.

                                            Throughout the timber sales process, individual forests use appropriated
                                            funds to pay the costs associated with preparing and administering these
                                            timber sales. In addition, they use moneys from a permanent
                                            appropriation—the Salvage Sale Fund—to prepare and administer salvage
                                            timber sales. Likewise, the regional and national offices incur outlays for
                                            managing the program, integrating the timber sales program with the
                                            management of other natural resources in the national forests, and
                                            reporting program results to the Congress and other interested parties.

                                            2
                                             This multiyear, multistep process of having timber sales in various stages of development up until the
                                            time when a sale is offered is referred to as the timber pipeline.



                                            Page 5                                        GAO/RCED-99-174 Timber Sales Volumes and Outlays
B-282603




On a cash basis, timber sales outlays fall into eight categories and include
such functions as sale preparation, analysis/document preparation, and
harvest administration.3 These outlays have decreased about 21 percent
from fiscal year 1992 through fiscal year1997.4 However, within the eight
cost categories, the range of change was greater; some categories
increased almost 90 percent, while others decreased about 61 percent.
Figures 2 and 3 show the trends in each of the eight categories.5




3
 Previously, the Forest Service used two additional categories of outlays—other resource support and
timber planning—that were moved to the analysis/documentation and sales preparation categories,
respectively, beginning in fiscal year 1995. For consistency, we adjusted the outlays for fiscal years
1992 through 1994 to reflect the current categories and demonstrate a more consistent trend
interpretation.
4
 The cash basis recognizes outlays when paid and receipts when received.
5
 Because of the relatively small amounts involved, we have combined in the body of the report the
appeals/litigation outlays with the appeals/litigation—indirect outlays. These outlays remain separated
in appendixes I, II, and III.



Page 6                                      GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                       B-282603




Figure 2: Trends of the Major Timber
Sales Outlays, Fiscal Years 1992       $200,000,000 Constant 1997 dollars
Through 1997




                                       $150,000,000




                                       $100,000,000




                                        $50,000,000




                                                  0

                                                      1992             1993             1994         1995          1996          1997
                                                      Fiscal years

                                                              General administration

                                                              Analysis/Documentation
                                                               Harvest administration
                                                               Sales preparation




                                       Page 7                                       GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         B-282603




Figure 3: Trends of Other Timber Sales
Outlays, Fiscal Years 1992 Through       $60,000,000 Constant 1997 dollars
1997

                                         $50,000,000



                                         $40,000,000



                                         $30,000,000



                                         $20,000,000



                                         $10,000,000



                                                  0

                                                       1992            1993               1994          1995           1996          1997
                                                       Fiscal years


                                                               Appeals/Litigation

                                                               Transportation planning

                                                               Silvicultural exams




                                         Between fiscal year 1992 through 1997, the proportion of the individual
                                         timber sales outlays to the eight total outlays shifted markedly. Some
                                         outlay categories, such as harvest administration (17 percent, decreasing
                                         to 12 percent), analysis/documentation (24 percent, decreasing to
                                         15 percent), and silviculture exams (10 percent, decreasing to 5 percent)
                                         experienced substantial decreases compared with the other outlay
                                         categories. Other outlays, such as general administration (18 percent,
                                         increasing to 30 percent) and sales preparation (28 percent increasing to
                                         32 percent), increased as shown on figure 4.




                                         Page 8                                          GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        B-282603




Figure 4: Proportions of Total Timber
Sales Outlays, Fiscal Years 1992 and
1997
                                                                       3%
                                                                                                                    6%
                                                                                                                         5%
                                                                            10%
                                                    28%                                               32%                    12%
                                                                                  17%



                                                                            18%                          15%             30%
                                                         24%



                                                                  1992                                          1997
                                                 Other

                                                 Silvicultural exams

                                                 Harvest adminsitration

                                                 Analysis/Documentation

                                                 General adminstraion

                                                 Sales preparation




                                        According to Forest Service officials, the shift in the proportions of
                                        outlays such as harvest administration, silvicultural exams, and
                                        analysis/documentation generally paralleled the downward trends in the
                                        amount of timber offered, sold, and harvested. Although the outlays for
                                        sales preparation increased, the Forest Service indicated that some forests
                                        may have continued to charge the more general sales preparation category
                                        rather than the more specific analysis/documentation category (a function
                                        within the sales preparation process) and, therefore, identifying a true
                                        trend may be misleading. For example, when added together, sales
                                        preparation and analysis/documentation comprised about 53 percent of
                                        the fiscal year 1992 outlays and 47 percent of the fiscal year 1997
                                        outlays—a decrease of 6 percent. The Forest Service said that the shift in
                                        the general administration outlays—from 18 percent to 30 percent of the




                                        Page 9                                          GAO/RCED-99-174 Timber Sales Volumes and Outlays
                      B-282603




                      total timber sales program outlays—occurred because costs—such as
                      rents, utilities, and communications services—have increased over the
                      period and must be distributed over a smaller timber sales program
                      compared to that of the early 1990s.

                      The details of the timber sale outlays amounts by type for fiscal years 1992
                      though 1997 are presented in appendix III.


                      The Forest Service uses accrual accounting that matches the annual
National Cost per     sale-related revenues to annual sale-related expenses, including expenses
Thousand Board Feet   that are long-term investments to benefit future sale-related activities.6
Increasing            From these total costs, the Forest Service develops a national
                      cost-per-thousand-board-feet calculation for each of the sale purpose
                      categories.7

                      According to the Forest Service’s calculations, the national costs per
                      thousand board feet for all three sale categories ranged from $113 to $195
                      (in constant 1997 dollars) for fiscal years 1993 through 1997.8 As shown in
                      figure 5, the costs for the commodity sales program rose 34.8 percent
                      (from $138 to $186), while the costs for the stewardship sales program
                      rose 71.7 percent (from $113 to $194) over the same time frame. Personal
                      use sales decreased 1.2 percent (from $169 to $167).




                      6
                       The Forest Service calculates these rates by dividing the total expenses associated with each program
                      component by the component’s corresponding harvest volume.
                      7
                       In fiscal year 1992, the Forest Service presented only a combined cost-per-thousand-board feet
                      calculation. Beginning in fiscal year 1993, the Forest Service began separating the costs according to
                      the purpose of the sales program. Thus, for consistency of presentation, we are including only the
                      costs for fiscal years 1993 through 1997.
                      8
                       The Forest Service also provided the costs per thousand board feet on a regional basis; these costs are
                      included as appendix IV.



                      Page 10                                     GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                      B-282603




Figure 5: Forest Service’s Cost per
Thousand Board Feet, Fiscal Years     $250      Cost per thousand board feet
1993 Through 1997



                                      200




                                      150




                                      100




                                       50



                                             1993                       1994         1995             1996              1997
                                             Fiscal years

                                                         Personal use
                                                        Commodity
                                                        Stewardship




                                      The Forest Service identified some of the processes involved in
                                      stewardship sales as reasons why the costs for stewardship sales are
                                      greater than those for commodity sales. Specifically, the Forest Service
                                      cited the fact that reducing or eliminating the practice of clearcutting
                                      increases the number of acres required to obtain the same quantity of
                                      timber. In addition, stewardship sales sometimes require more road
                                      construction, involve increased requirements for performing landscape
                                      and watershed analysis, and involve increased monitoring and surveying
                                      of species to obtain the same volume of wood products.


                                      We provided the Forest Service with a draft of this report for review and
Agency Comments                       comment. The Forest Service commented that the report accurately and
                                      fairly presented information on the amounts of timber offered, sold, and
                                      harvested and the timber sales outlays and national costs per thousand



                                      Page 11                                  GAO/RCED-99-174 Timber Sales Volumes and Outlays
B-282603




board feet for fiscal years 1992 through 1997. The Forest Service also
provided technical clarifications, which we incorporated into the report.


We conducted our review by analyzing the Forest Service’s timber sales
accounting data for fiscal years 1992 through 1997. Appendix V explains
our methodology in detail. We conducted our work from February through
May 1999 in accordance with generally accepted government auditing
standards.

As arranged with your office, unless you publicly announce its contents
earlier, we plan no further distribution of this report until 10 days after the
date of this letter. We will then send copies to the Honorable Daniel R.
Glickman, Secretary of Agriculture; Mike Dombeck, Chief of the Forest
Service; appropriate congressional committees; and other interested
parties. We will make copies available to others on request.

If you or your staff have any questions about this report, please call me at
(206) 287-4810. Major contributors to this report were Linda Harmon,
William Hanson, and Sterling Leibenguth.

Sincerely yours,




James K. Meissner
Associate Director, Energy,
Resources, and Science Issues




Page 12                          GAO/RCED-99-174 Timber Sales Volumes and Outlays
Page 13   GAO/RCED-99-174 Timber Sales Volumes and Outlays
Contents



Letter                                                                                             1


Appendix I                                                                                        16

Timber Sales Outlays
by Region, Fiscal
Years 1992 Through
1997
Appendix II                                                                                       19

Timber Sales Outlays
and Amounts of
Timber Volumes by
Forest and Region,
Fiscal Years 1992
Through 1997
Appendix III                                                                                      71

National Timber Sales
Outlays by Type,
Fiscal Years 1992
Through 1997
Appendix IV                                                                                       72

Regional Cost per
Thousand Board Feet,
Fiscal Years 1993
Through 1997
Appendix V                                                                                        74
                        Methodology                                                               74
Objectives, Scope,      Timber Volumes Offered, Sold, and Harvested                               75
and Methodology         Timber Sales Outlays by Category                                          76
                        Costs per Thousand Board Feet                                             77




                        Page 14                      GAO/RCED-99-174 Timber Sales Volumes and Outlays
          Contents




          Additional Data Limitations                                                 78


Table     Table 1: Amount of Timber Offered and Harvested, Fiscal Years                5
           1992 Through 1997

Figures   Figure 1: Amount of Timber Offered, Sold, and Harvested, Fiscal              3
            Years 1992 Through 1997
          Figure 2: Trends of the Major Timber Sales Outlays, Fiscal Years             7
            1992 Through 1997
          Figure 3: Trends of Other Timber Sales Outlays, Fiscal Years 1992            8
            Through 1997
          Figure 4: Proportions of Total Timber Sales Outlays, Fiscal Years            9
            1992 and 1997
          Figure 5: Forest Service’s Cost per Thousand Board Feet, Fiscal             11
            Years 1993 Through 1997




          Page 15                        GAO/RCED-99-174 Timber Sales Volumes and Outlays
Appendix I

Timber Sales Outlays by Region, Fiscal
Years 1992 Through 1997


Dollars in constant 1997 dollars
                                                                          Fiscal year
Region/Outlay category                  1992               1993          1994               1995            1996             1997
Region 1—Northern Region
Sales preparation              $14,550,920        $11,710,600       $8,359,885     $8,235,591        $ 11,082,555      10,265,536
General administration             13,397,884      11,858,087       15,811,966     14,638,199         16,660,650       14,379,472
Analysis/documentation             17,380,679      16,415,334       11,376,461          9,733,939     11,996,865       11,853,793
Harvest administration              9,182,078       8,851,010        7,516,738          6,205,699       5,816,265       6,439,227
Silvicultural exams                 9,585,338       9,167,791        5,527,100          3,642,922       3,082,455       3,047,210
Transportation planning             2,027,402       1,686,201        1,518,539          1,858,456       2,383,891       2,238,316
Appeals/litigation                   427,204          457,431         260,923            255,171         206,141          175,657
Appeals/litigation—
indirect                             578,857          674,649         554,002            427,002         266,388          243,397
Total                          $67,130,361       $ 60,821,108      $50,925,613    $ 44,996,978       $51,495,208      $48,642,610
Region 2—Rocky Mountain Region
Sales preparation                  $6,344,533      $5,714,357       $3,918,953     $4,752,520         $6,925,179       $7,053,268
General administration              3,834,684       3,711,087        5,165,807          3,861,349       5,986,094       5,519,372
Analysis/documentation              4,015,011       4,538,634        3,509,217          1,224,672       2,608,663       4,731,279
Harvest administration              4,904,258       5,181,215        4,423,607          3,636,931       2,735,809       2,908,278
Silvicultural exams                 1,782,254       1,299,543         725,122            880,347         959,067        1,038,667
Transportation planning              432,144          362,022         304,139            644,300         307,050          673,738
Appeals/litigation                    30,223              43,010       14,122             86,157          68,737          111,219
Appeals/litigation—
indirect                             123,878              63,297       96,205            792,483         205,430           89,845
Total                         $ 21,466,989        $20,913,170      $18,157,165    $15,878,757        $19,796,029      $22,125,665
Region 3—Southwestern Region
Sales preparation                  $7,204,896      $7,105,164       $4,190,592     $5,102,731           4,252,248      $3,433,549
General Administration              4,185,670       3,827,491        4,645,497          4,438,138       6,037,376       5,065,505
Analysis/documentation              5,455,037       6,767,012        3,851,975           862,333        1,757,790       2,048,506
Harvest administration              5,860,970       6,125,922        3,215,736          2,087,032       2,157,888       2,303,755
Silvicultural exams                 2,985,834       2,227,128        1,276,794          1,094,219       1,322,053       1,157,092
Transportation planning              167,076          100,023          89,743            346,394         381,803          361,545
Appeals/litigation                   183,501          444,890         (148,678)         1,246,016         88,032          483,060
Appeals/litigation—
indirect                            1,521,109       4,641,699         883,690            326,832         238,989          345,826
Total                          $27,564,091        $31,239,332      $18,003,350    $15,503,696        $16,236,178      $15,198,834
Region 4—Intermountain Region
Sales preparation                  $9,330,728     $10,816,019       $8,554,806    $11,894,449        $12,480,397       $9,153,549
General administration              3,309,991       3,916,663        5,601,385          6,616,549       7,378,493       8,729,930
Analysis/documentation              6,244,306       6,829,467        5,901,430          4,804,435       2,721,316       4,954,905
                                                                                                                       (continued)

                                                Page 16                           GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                                Appendix I
                                                Timber Sales Outlays by Region, Fiscal
                                                Years 1992 Through 1997




Dollars in constant 1997 dollars
                                                                             Fiscal year
Region/Outlay category                  1992               1993             1994                1995               1996             1997
Harvest administration              5,136,038        5,916,578         5,065,113           4,555,289           4,784,069       4,286,661
Silvicultural exams                 1,546,240        2,028,679         1,820,392           1,139,142           1,568,511       1,242,193
Transportation planning               80,098          425,850            300,699           1,151,091            442,090          909,775
Appeals/litigation                    64,886              94,880          14,781              30,828             25,409           52,413
Appeals/litigation—
indirect                              85,937              45,540          84,399             190,814            116,923          127,217
Total                         $ 25,798,224        $30,073,671       $27,343,008          $30,382,596        $29,517,207      $29,456,643
Region 5—Pacific Southwest Region
Sales preparation              $24,917,009        $21,095,890       $14,842,892          $23,868,666        $35,873,666      $27,379,652
General administration             14,013,166      12,932,804        11,523,969           15,258,413         19,667,537       18,487,057
Analysis/documentation             25,408,437      16,789,225        10,468,364            3,110,371           1,216,812       4,740,593
Harvest administration             14,975,853      13,632,636        10,906,971            9,249,559           9,541,044       8,701,043
Silvicultural exams                 4,822,824        3,354,932         3,061,714           1,287,532           4,296,468       3,432,742
Transportation planning             1,920,310         626,005          1,277,335           2,393,176           2,247,070       1,986,175
Appeals/litigation                   563,256          530,584            223,061             782,139            428,053           26,227
Appeals/litigation—
indirect                             647,410         1,061,435         1,499,277             871,350            740,872          560,027
Total                          $87,268,258        $70,023,510       $53,803,584          $56,821,467        $74,011,521      $65,313,516
Region 6—Pacific Northwest Region
Sales preparation              $46,185,958        $40,457,631       $19,158,161          $30,365,403        $41,558,273      $36,931,506
General administration             29,193,628      22,730,353        25,490,771           27,882,674         32,412,794       31,233,513
Analysis/documentation             52,534,192      44,428,109        22,069,861           14,407,423         16,877,800       18,459,861
Harvest administration             29,295,522      27,809,175        19,624,101           13,303,812         14,763,201       13,415,421
Silvicultural exams                20,957,483      18,528,112          8,568,864           5,998,414           4,113,727       4,275,806
Transportation planning             1,760,179        2,604,456         2,496,996           4,168,146           4,070,051       4,201,877
Appeals/litigation                   798,903          495,787          2,256,292             307,885            163,189        3,116,939
Appeals/litigation—
indirect                             645,255          705,951            434,537             905,176            328,698          347,560
Total                         $181,371,127       $157,759,574      $100,099,585          $97,338,934       $114,287,731     $111,982,486
Region 8—Southern Region
Sales preparation              $22,137,494        $17,873,966       $14,252,098          $16,767,133        $17,804,491       18,885,044
General administration              8,883,495        8,708,917       10,075,883           10,657,801         13,412,458       13,897,015
Analysis/documentation              6,180,073        7,880,481         6,456,429           4,513,495           4,061,181       5,536,318
Harvest administration              8,564,277        8,916,144         6,493,405           6,543,181           6,802,414       6,340,093
Silvicultural exams                 6,004,442        6,035,435         3,555,393           3,633,634           3,216,536       3,265,455
Transportation planning              888,696          533,265            936,328           1,445,984           1,510,123       1,424,733
Appeals/litigation                   133,461          212,720            159,312              70,029            578,869           41,471
                                                                                                                              (continued)



                                                Page 17                                  GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                                Appendix I
                                                Timber Sales Outlays by Region, Fiscal
                                                Years 1992 Through 1997




Dollars in constant 1997 dollars
                                                                               Fiscal year
Region/Outlay category                  1992               1993              1994                1995               1996             1997
Appeals/litigation—
indirect                             335,158           197,857            254,886             416,372            553,925          404,868
Total                          $53,127,101        $50,358,786        $42,183,734          $44,047,630        $47,939,997      $49,794,995
Region 9—Eastern Region
Sales preparation              $14,407,422        $14,292,572        $11,599,503          $12,431,018        $13,870,766      $12,286,374
General administration              5,006,531        4,815,616          5,634,200            7,768,209          8,783,566       8,888,969
Analysis/documentation              1,778,940        2,247,266          2,911,159            1,261,470          3,121,472       5,096,586
Harvest administration              5,544,369        5,058,660          4,306,199            4,672,080          4,205,239       4,129,748
Silvicultural exams                 3,669,397        4,091,937          2,805,826            2,448,526          2,263,106       2,331,588
Transportation planning              794,980           565,495            409,812            1,358,056          1,138,142       1,279,600
Appeals/litigation                    39,107              82,572           48,177              94,723             41,948          109,326
Appeals/litigation—
indirect                             153,549           173,004            415,001             181,414             96,469          161,007
Total                          $31,394,297        $31,327,116        $28,129,872          $30,215,497        $33,520,706      $34,283,193
Region 10—Alaska Region
Sales preparation                  $6,944,080      $6,902,164          $7,992,992         $11,256,357        $11,251,156       $9,739,487
General administration              5,794,849        6,006,683          7,343,427            7,526,879          8,661,979       7,773,811
Analysis/documentation             12,771,738      13,571,364          10,726,010            7,785,021          7,239,446       8,454,903
Harvest administration              5,078,607        5,153,855          3,605,652            2,755,481          2,896,888       2,548,207
Silvicultural exams                 3,403,306        3,174,270          1,949,831            1,010,809          1,078,218       1,470,305
Transportation planning              655,809           161,266          1,891,189            3,251,611          1,540,859       1,963,088
Appeals/litigation                    16,000                  0            58,399             118,545             53,444           30,127
Appeals/litigation—
indirect                             208,683           187,443            130,019             745,985            490,903          699,260
Total                          $34,873,074        $35,157,043        $33,697,517          $34,450,686        $33,212,894      $32,679,187

                                                Totals may not add because of rounding.




                                                Page 18                                   GAO/RCED-99-174 Timber Sales Volumes and Outlays
Appendix II

Timber Sales Outlays and Amounts of
Timber Volumes by Forest and Region,
Fiscal Years 1992 Through 1997
                                          The data in this report are generally timber sales accounting data that are
                                          on a cash basis that recognizes receipts when collected and outlays when
                                          paid. The data presented in this report and its appendixes are not a
                                          measure of profitability nor is it appropriate to compare the data with
                                          budget authority amounts. Also, these data do not match all costs
                                          associated with operating a particular forest with the related revenue
                                          generated by that forest and, thus, should not be used as a measure of
                                          profitability on an individual forest basis. Profitability should be measured
                                          on an accrual basis that matches all annual sales-related revenues with all
                                          annual sales-related expenses.1 We chose to use cash accounting data
                                          because they represent a method of reporting the day-to-day operations of
                                          a forest and were the only data available at the forest level. In addition,
                                          these data complement those in our two prior reports on the distribution
                                          of timber receipts.2


Region/Forest/Outlay                                                          Fiscal year
Category/Volumes                        1992                1993             1994                1995                 1996                1997
Region 1 —Northern Region
Regional Office
Sales preparation                $1,475,626          $1,740,910         $678,925            $489,248             $526,277            $331,798
General administration            3,064,342           3,182,599        3,471,104            3,200,491           4,461,731           2,433,851
Analysis/documentation             282,435              362,170            51,014              18,712                8,882              32,914
Harvest administration            1,097,645             841,450          587,000              547,480             446,067              431,186
Silvicultural exams                591,039              579,668          398,867              316,402             157,006              150,528
Transportation                     432,327              358,913          178,202              627,103             891,794              876,152
Appeals & litigation                    5,843                958                55                 287                    0                    0
Appeals & litigation- indirect     200,520              259,994          253,533              211,069             158,932               50,553
Total timber sales outlays       $7,149,777          $7,326,662       $5,618,702          $5,410,792           $6,650,688          $4,306,983


Beaverhead-Deerlodge National Forests
Sales preparation                 $758,979             $521,783         $570,451            $647,159             $746,608            $653,683
General administration             425,849              323,327          652,518              748,125             657,767              717,250
Analyis/Documentation              918,587              598,618          448,865              210,574             479,136              609,394
Harvest administration             325,999              312,283          288,296              251,451             264,687              276,285
                                                                                                                                   (continued)
                                          1
                                           Each fiscal year, the Forest Service issues an annual report to the Congress and the public with
                                          accomplishment, economic, and financial information about the forest management program. The
                                          annual report—National Summary: Forest Management Program Report—provides information on the
                                          profitability of the timber sales program.
                                          2
                                           Forest Service: Distribution of Timber Sales Receipts, Fiscal Years 1992-94 (GAO/RCED-95-237FS,
                                          Sept. 8, 1995) and Forest Service:Distribution of Timber Sales Receipts, Fiscal Years 1995 Through
                                          1997 (GAO/RCED-99-24, Nov. 12, 1998).



                                          Page 19                                    GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Silvicultural exams                803,158          694,873       232,782             238,971         194,992          239,464
Transportation planning             84,726           28,069         52,550             54,107          72,855           90,516
Appeals & litigation                78,922           26,271          5,542             19,918          31,366           13,897
Appeals & litigation- indirect      65,672           43,833         10,140             62,444            6,013           1,285
Total timber sales outlays       $3,461,892       $2,549,057   $2,261,145          $2,232,750      $2,453,424       $2,601,774


Volume offered (MMBF)                  20.5             14.3          14.3                16.5            18.8            17.2
Volume sold (MMBF)                      8.9             13.2          12.0                 8.9            11.5            21.5
Volume harvested (MMBF)                17.6             14.9          20.6                15.3            13.6            12.4


Bitterroot National Forest
Sales preparation                 $574,941         $420,069      $299,822            $221,790        $259,499         $264,990
General administration             434,604          301,973       395,800             301,415         398,260          420,875
Analysis/documentation             817,623          438,720       227,081             235,957         371,696          313,044
Harvest administration             168,859          209,966       153,089             128,036         104,311          131,200
Silvicultural exams                573,868          417,689       139,807              85,821          72,430           99,072
Transportation planning             71,006           76,487         16,339             18,767          17,825           24,922
Appeals & litigation               120,032           70,322         19,672                262                0               0
Appeals & litigation- indirect      20,466           13,639         51,685              8,716          11,734           13,582
Total timber sales outlays       $2,781,399       $1,948,865   $1,303,295          $1,000,764      $1,235,756       $1,267,685


Volume offered (MMBF)                   6.2              9.1          10.3                 7.4            10.8            10.0
Volume sold (MMBF)                      5.3              6.8           3.3                 6.8             4.2              8.6
Volume harvested (MMBF)                 9.7             11.9           4.2                 6.9             9.2              9.5


Clearwater National Forest
Sales preparation                $1,295,479        $956,458      $836,390          $1,147,272      $1,979,661       $1,553,098
General administration            1,270,172         896,850      1,435,882           1,550,080       1,602,054       1,331,384
Analysis/documentation            1,544,220        1,330,440     1,093,468            613,929        1,055,324         959,623
Harvest administration            1,094,920        1,022,415     1,034,158            828,111         723,289          800,880
Silvicultural exams                879,684          754,644       470,525             272,650         488,235          450,715
Transportation planning             83,320          166,683       155,874              72,350         157,288           73,169
Appeals & litigation               135,873          103,573       143,471             177,852          68,505           44,738
Appeals & litigation- indirect      29,638           36,660         43,405             19,231          11,121           56,711
Total timber sales outlays       $6,333,307       $5,267,722   $5,213,173          $4,681,475      $6,085,478       $5,270,318


Volume offered (MMBF)                  49.8             42.7          27.8                31.2            31.8            53.3
Volume sold (MMBF)                     49.9             23.9          23.1                 9.2            47.1            36.6
                                                                                                                    (continued)


                                        Page 20                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Volume harvested (MMBF)               116.0             82.4          92.0               58.9             25.0            42.0


Custer National Forest
Sales preparation                 $184,280          $90,099       $76,011            $116,287        $121,007         $140,976
General administration           126,223 91             ,008      118,374             168,504        145,664 1          55,087
Analysis/documentation             55,623 7           3,319         46,698             71,577         111,262           83,823
Harvest administration             70,035 6           9,042         56,256             53,401          46,534           48,294
Silvicultural exams                 81,470           60,562         45,527             55,940          16,946           34,652
Transportation planning                (930)         36,599          5,809             11,251             839           65,830
Appeals & litigation                  1,817             (379)          356                (38)              26             (25)
Appeals & litigation- indirect         729               (22)            0                  0            2,986               0
Total timber sales outlays        $519,248         $420,228      $349,031            $476,922        $445,264         $528,637


Volume offered (MMBF)                   3.9              2.9           2.7                0.8              4.3              3.1
Volume sold (MMBF)                      1.8              3.1           1.5                1.8            3.5 0               .0
Volume harvested (MMBF)                 3.8              1.7           2.6                5.1            2.6 0               .9


Flathead National Forest
Sales preparation                $1,029,407        $581,640      $433,402            $390,053        $490,261         $684,561
General administration            1,044,125         761,139       920,569             822,407         748,405          809,371
Analysis/Documentation            1,976,289        1,777,605     1,162,006            758,253         865,389        1,033,994
Harvest administration             780,883          714,222       468,979             318,005         335,882          398,372
Silvicultural exams                501,381          987,413       707,553             251,054         147,003          264,394
Transportation planning             87,271          125,530       145,235              18,764         229,535          265,454
Appeals & litigation                  7,618          70,658         34,235              5,628          17,364           37,810
Appeals & litigation- indirect      33,741           38,249         12,132             13,801            2,641           9,203
Total timber sales outlays       $5,460,714       $5,056,456    $3,884,110         $2,577,965      $2,836,479       $3,503,159


Volume offered (MMBF)                  17.1             16.2           5.8               16.9             29.0            32.2
Volume sold (MMBF)                     49.6              1.1           6.3                9.1             37.0            29.2
Volume harvested (MMBF)                53.3             54.4          20.3               22.0             18.0            22.1


Gallatin National Forest
Sales preparation                 $313,576         $286,985      $140,159            $136,168        $178,202         $273,407
General administration             285,920          266,982       296,726             284,968         270,260          430,968
Analysis/Documentation             499,455          313,645       158,342             233,012         289,172          302,282
Harvest administration             243,444          205,928       239,613             144,485         148,959          191,098
Silvicultural exams                240,893          246,959       130,793              76,947          38,624           86,236
                                                                                                                    (continued)


                                        Page 21                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992              1993          1994               1995            1996             1997
Transportation planning             107,162            27,494          7,222            34,881          32,462           44,518
Appeals & litigation                   1,451              124             0                  0          69,714           66,736
Appeals & litigation- indirect       44,284            13,277        19,764             18,306            9,514           5,953
Total timber sales outlays        $1,736,186        $1,361,394     $992,618           $928,767      $1,036,906       $1,401,198


Volume offered (MMBF)                   16.4              10.1           4.8                4.7             4.2              6.0
Volume sold (MMBF)                      17.3               6.7           1.9                1.8             1.5              2.3
Volume harvested (MMBF)                  7.4              10.6          11.1                4.7             6.9              6.2


Helena National Forest
Sales preparation                  $471,061          $215,003      $230,610           $182,425        $226,618         $185,565
General administration              328,002           239,167       240,589            224,949         301,902          361,886
Analysis/documentation              451,214           287,995       170,570            236,041         465,628          356,685
Harvest administration              198,216           148,026       110,973            134,146         123,473          139,535
Silvicultural exams                 365,847           192,171       140,098            193,214         174,628          168,064
Transportation planning              46,396            16,902        14,089             13,998          16,889           31,106
Appeals & litigation                   9,517           16,915        17,867                228            1,075           4,812
Appeals & litigation- indirect         9,475             7,300         7,767               178             510            1,505
Total timber sales outlays        $1,879,728        $1,123,480     $932,564           $985,181      $1,310,723       $1,249,158


Volume offered (MMBF)                    5.1               8.0          13.7                3.0            18.2              8.5
Volume sold (MMBF)                       7.4               5.3           3.4                9.4            16.3              4.0
Volume harvested (MMBF)                 16.4               4.8           9.2                7.9             5.2              9.0


Kootenai National Forest
Sales preparation                 $2,612,843        $2,018,908    $1,689,189        $1,734,924      $1,813,712       $1,772,411
General administration             1,862,415         1,766,430     2,356,532          2,488,710       2,911,046       2,696,465
Analysis/Documentation             3,137,149         3,671,210     3,144,529          3,734,883       3,796,002       3,650,460
Harvest administration             1,365,591         1,447,873     1,222,981          1,060,498       1,204,676       1,558,931
Silvicultural exams                1,295,194         2,141,795     1,453,553          1,117,491       1,180,782       1,027,735
Transportation planning             217,993           268,434       229,155            406,765         477,993          340,768
Appeals & litigation                 17,299            78,841        17,068             21,859             395            6,643
Appeals & litigation- indirect       62,735           178,272        48,099             43,624          45,948           40,882
Total timber sales outlays       $10,571,219       $11,571,762   $10,161,105       $10,608,754     $11,430,553      $11,094,295


Volume offered (MMBF)                  153.3              75.6          73.7               65.8           121.4           104.1
Volume sold (MMBF)                     180.0              81.5          55.6               52.6           121.8            85.8
Volume harvested (MMBF)                174.4             154.8         110.8               70.3            99.9            86.2
                                                                                                                     (continued)


                                         Page 22                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                          Appendix II
                                          Timber Sales Outlays and Amounts of
                                          Timber Volumes by Forest and Region,
                                          Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                     Fiscal year
Category/Volumes                        1992             1993          1994                1995            1996             1997


Lewis and Clark National Forests
Sales preparation                   $480,215         $335,628      $329,382            $206,987        $238,819         $296,262
General administration               320,673          243,738       371,003             379,131         286,140          347,291
Analysis/documentation               511,956          484,229       372,124             262,118         247,677          295,560
Harvest administration               156,331          161,130       153,422             145,576         152,359          154,750
Silvicultural exams                  504,924          301,308       198,911             151,686         110,308           79,434
Transportation planning               46,239           35,492          9,122             46,277          25,666           24,652
Appeals & litigation                    6,583             (196)           10                377                0           1,259
Appeals & litigation- indirect          1,148           1,580          9,123              9,719             875            8,842
Total timber sales outlays         $2,028,070       $1,562,908    $1,443,098         $1,201,871      $1,061,845       $1,208,050


Volume offered (MMBF)                    25.0              6.8          11.7                 4.6            11.2            15.0
Volume sold (MMBF)                       21.5              3.9           4.1                 2.3             8.8            13.4
Volume harvested (MMBF)                  22.0              7.4          15.9                 9.6            10.8              6.7


Lolo National Forest
Sales preparation                  $1,341,787       $1,099,760     $771,833            $888,205      $1,548,615       $1,019,790
General administration              1,008,080         970,891      1,236,378           1,109,259       1,419,263       1,408,878
Analysis/documentation              1,220,382         951,761       929,464             935,347        1,579,860       1,391,316
Harvest administration               829,189          850,870       787,556             689,964         597,116          723,381
Silvicultural exams                  814,083          483,414       245,395             232,035         175,960          149,889
Transportation planning              332,390          237,079       415,108             239,076         168,006          140,920
Appeals & litigation                    8,665           8,173          6,734                  0                0               0
Appeals & litigation- indirect          8,067          13,973         17,190                880                0           1,440
Total timber sales outlays         $5,562,644       $4,615,921    $4,409,659         $4,094,766      $5,488,820       $4,835,614


Volume offered (MMBF)                    60.2             51.9          31.3                29.2            49.8            53.9
Volume sold (MMBF)                       57.8             41.4          32.7                12.9            19.7            66.7
Volume harvested (MMBF)                  68.0             70.7          67.8                24.1            32.3            45.4


Nez Perce National Forest
Sales preparation                  $1,186,917        $802,823      $755,958            $772,453        $958,776         $940,467
General administration              1,006,200         783,262      1,130,786            781,164         726,171          922,196
Analysis/documentation              1,180,935        1,541,265      860,996             770,080         600,655          708,993
Harvest administration               860,737         1,133,138      796,251             632,896         514,846          448,334
Silvicultural exams                  514,251          462,672       352,182             343,621         160,193          128,238
Transportation planning               44,611           27,325       132,797             155,250          87,437           77,955
                                                                                                                      (continued)


                                          Page 23                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                          Appendix II
                                          Timber Sales Outlays and Amounts of
                                          Timber Volumes by Forest and Region,
                                          Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                      Fiscal year
Category/Volumes                        1992              1993           1994               1995           1996             1997
Appeals & litigation                     892              8,182          7,723             4,755         17,464             (213)
Appeals & litigation- indirect          8,230                (7)       26,333              2,034           6,189          35,187
Total timber sales outlays         $4,802,772        $4,758,661     $4,063,027       $3,462,254      $3,071,731       $3,261,157


Volume offered (MMBF)                    16.9              34.5           10.3                4.5           20.6            34.4
Volume sold (MMBF)                        0.4              31.8            6.4                6.7           28.4            21.3
Volume harvested (MMBF)                  84.6              69.6           89.9               38.8           38.3            19.4


Idaho Panhandle National Forest
Sales preparation                  $2,825,808        $2,640,537     $1,547,755       $1,302,620      $1,994,502       $2,148,527
General administration              2,221,278         2,030,721      3,185,705          2,578,995      2,731,986       2,343,969
Analysis/documentation              4,784,811         4,584,359      2,711,299          1,653,457      2,126,182       2,115,706
Harvest administration              1,990,228         1,734,668      1,618,164          1,271,650      1,154,064       1,136,981
Silvicultural exams                 2,419,545         1,844,622      1,011,106           307,088        165,347          168,790
Transportation planning              474,892           281,193        157,036            159,867        205,302          182,355
Appeals & litigation                  32,691            73,990           8,191            24,043            232                0
Appeals & litigation- indirect        94,153            67,901         54,831             36,998           9,926          18,253
Total timber sales outlays        $14,843,406       $13,257,992    $10,294,087       $7,334,718      $8,387,540       $8,114,581


Volume offered (MMBF)                    24.5             109.4           45.0               64.1           75.4            79.3
Volume sold (MMBF)                       95.7             119.1           11.8               32.6           36.8            91.2
Volume harvested (MMBF)                 235.0             134.1          116.8               86.9           80.8            56.9


Region 1 totals
Sales preparation                 $14,550,919       $11,710,602     $8,359,886       $8,235,591     $11,082,555      $10,265,535
General administration             13,397,884        11,858,087     15,811,966       14,638,198      16,660,650       14,379,471
Analysis/documentation             17,380,680        16,415,336     11,376,458          9,733,939    11,996,865       11,853,794
Harvest administration              9,182,078         8,851,011      7,516,737          6,205,699      5,816,264       6,439,227
Silvicultural exams                 9,585,338         9,167,791      5,527,101          3,642,922      3,082,454       3,047,211
Transportation                      2,027,402         1,686,201      1,518,539          1,858,455      2,383,891       2,238,317
Appeals & litigation                 427,203           457,432        260,923            255,172        206,140          175,657
Appeals & litigation- indirect       578,857           674,648        554,003            427,001        266,388          243,397
Total timber sales outlays        $67,130,361       $60,821,108    $50,925,613      $44,996,978     $51,495,208      $48,642,610


Volume offered (MMBF)                   398.9             381.5          251.4             248.7           395.5           417.0
Volume sold (MMBF)                      495.6             337.8          162.1             154.1           336.6           380.6
Volume harvested (MMBF)                 808.2             617.3          561.2             350.5           342.6           316.6


                                                                                                                      (continued)


                                          Page 24                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                           Appendix II
                                           Timber Sales Outlays and Amounts of
                                           Timber Volumes by Forest and Region,
                                           Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                      Fiscal year
Category/Volumes                         1992             1993          1994                1995            1996             1997
Region 2—Rocky Mountain Region
Regional Office
Sales preparation                $1,182,567          $1,223,030     $750,033            $511,798        $598,749         $585,601
General administration              766,515            895,241      1,246,195            773,167        1,580,055       1,382,664
Analysis/documentation                  68,617         103,200         23,931                  5               (9)          2,448
Harvest administration              660,598            863,473       469,390             186,802         208,670          302,350
Silvicultural exams                 263,981            142,514         80,759             37,114          64,959           51,472
Transportation planning                 13,788          55,580         (3,901)           127,652          79,856          177,885
Appeals & litigation                        0                 0             0             25,095          45,688           30,750
Appeals & litigation- indirect            822                 0        52,176                625          79,582           61,877
Total timber sales outlays       $2,956,887          $3,283,037    $2,618,583         $1,662,259      $2,657,551       $2,595,046


Arapho and Roosevelt National Forests
Sales preparation                  $259,120           $241,126      $148,150            $132,766        $541,837         $289,835
General administration                  71,364          88,681         82,346             89,778         191,441           65,823
Analyis/documentation                   88,719         124,046         26,665                519                6         101,285
Harvest administration              250,945            246,280       157,627             153,338          99,954           97,422
Silvicultural exams                     97,440          96,864         78,553             92,519          17,224            2,616
Transportation planning                  3,047              67              0              9,295           (1,351)              (6)
Appeals & litigation                     3,954           2,913          5,238                  5          15,498                0
Appeals & litigation- indirect             53                 0             0                  0                0               0
Total timber sales outlays         $774,641           $799,977      $498,579            $478,221        $864,608         $556,975


Volume offered (MMBF)                      7.9              4.2           1.4                2.4              5.3              2.7
Volume sold (MMBF)                         2.0              4.7           3.1                1.9              0.0              5.2
Volume harvested (MMBF)                    9.0              9.7           8.9                2.2              2.2              0.9


Bighorn National Forest
Sales preparation                  $283,165           $187,752      $224,806            $135,964        $149,295         $169,104
General administration              163,215            120,538       143,506             114,069         456,955          198,365
Analysis/documentation              156,099            198,572         76,576              3,203            9,262         133,974
Harvest administration              209,019            242,496       283,505             213,807         200,646          193,640
Silvicultural exams                     16,634          12,581         10,860              4,123             788           56,659
Transportation planning                 45,842          25,200         12,313             39,677            6,343          16,274
Appeals & litigation                        0                 0             0                  0                0               0
Appeals & litigation- indirect           7,292             (798)            0                  0                0               0
Total timber sales outlays         $881,266           $786,340      $751,565            $510,844        $823,289         $768,016


                                                                                                                       (continued)


                                           Page 25                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                           Appendix II
                                           Timber Sales Outlays and Amounts of
                                           Timber Volumes by Forest and Region,
                                           Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                      Fiscal year
Category/Volumes                         1992             1993          1994                1995            1996             1997
Volume offered (MMBF)                      5.0              4.9          10.5                2.7              4.7              6.7
Volume sold (MMBF)                         7.1              2.3           0.8                4.8              0.8              3.6
Volume harvested (MMBF)                   13.8             12.0           7.1                6.8              6.9              5.3


Black Hills National Forest
Sales preparation                $1,327,227          $1,151,503     $741,296          $1,761,812      $2,438,800       $1,935,694
General administration                 960,306         881,746      1,298,017            918,054        1,288,885       1,485,758
Analysis/documentation                 932,636        1,103,915     1,326,048            204,853         130,544        1,854,625
Harvest administration            1,312,189           1,288,787     1,161,492            998,435         819,115          686,909
Silvicultural exams                    396,554         337,068       235,900             224,793         249,469          298,265
Transportation planning                246,171         198,217       216,056             167,335          68,517           98,125
Appeals & litigation                    20,427          25,177          9,120             44,404            6,883          12,947
Appeals & litigation- indirect          78,834          44,966         34,628            733,388          71,192           28,280
Total timber sales outlays       $5,274,344          $5,031,380   $5,022,557          $5,053,075      $5,073,404       $6,400,603


Volume offered (MMBF)                    154.5           119.3           98.9              111.9             54.4           136.8
Volume sold (MMBF)                       122.7             82.8          81.0               92.2             15.7            85.3
Volume harvested (MMBF)                  126.6             85.2          67.5               70.5             52.5            64.8


Grand Mesa, Uncompahgre, and Gunnison National Forests
Sales preparation                     $747,468        $670,930      $408,494            $453,858        $731,816         $638,389
General administration                 439,007         279,180       362,140             480,324         697,529          425,057
Analysis/documentation                 562,547         665,766       459,896              73,708         281,495          595,699
Harvest administration                 495,435         316,638       553,917             432,033         293,181          294,796
Silvicultural exams                    178,945         132,360         87,177             39,913            3,318          68,380
Transportation planning                   911              426         16,096             36,409          17,112           16,823
Appeals & litigation                      142                 0             0                  0                0           7,489
Appeals & litigation- indirect            506            4,524              0             24,557             464              171
Total timber sales outlay        $2,424,961          $2,069,823   $1,887,721          $1,540,802      $2,024,914       $2,046,804


Volume offered (MMBF)                     39.2             34.6          20.9                5.6             11.1            15.6
Volume sold (MMBF)                        18.8             34.3          20.6               11.6              0.5              7.4
Volume harvested (MMBF)                   39.9             33.6          45.9               25.5             16.1              9.0


Medicine Bow-Routt National Forests
Sales preparation                     $778,196        $461,551      $499,698            $497,115        $675,946         $773,294
General administration                 600,741         560,373       797,076             613,252         584,719          543,509
Analysis/documentation            1,058,116           1,049,408      782,255             107,579         371,727          557,545
                                                                                                                       (continued)


                                           Page 26                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                            Appendix II
                                            Timber Sales Outlays and Amounts of
                                            Timber Volumes by Forest and Region,
                                            Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                       Fiscal year
Category/Volumes                          1992             1993          1994                1995            1996             1997
Harvest administration                  898,780         780,670       565,812             510,681         408,425          580,765
Silvicultural exams                     402,479         235,080       104,742             115,649          76,089          349,892
Transportation planning                  55,303          23,088          9,094            154,748         122,453          208,189
Appeals & litigation                      5,699          12,033           (357)                 0                0          25,289
Appeals & litigation- indirect           36,204          10,199            826             15,376            9,378             232
Total timber sales outlays         $3,835,519         $3,132,402    $2,759,147         $2,014,401      $2,248,737       $3,038,715


Volume offered (MMBF)                      38.5             31.1          24.8               20.4             30.4            23.7
Volume sold (MMBF)                         22.7             41.6          27.2               13.1             12.0            22.2
Volume harvested (MMBF)                    56.8             31.7          38.2               24.2             21.7            19.9


Nebraska National Forest
Sales preparation                       $53,513         $31,982         $1,579               $437             $13           $2,698
General administration                   18,223          11,548          1,418             10,304          22,496           20,830
Analysis/documentation                   11,072          29,845          1,524              2,902                0               0
Harvest administration                   21,680           9,391            790              4,185             925               28
Silvicultural exams                      11,098           (1,254)        1,433              2,592                3              30
Transportation planning                      0            1,932            (38)                 6                0               0
Appeals & litigation                         0                 0             0                  0                0               0
Appeals & litigation- indirect               0                 0             0                  0                0               0
Total timber sales outlays             $115,586         $83,445         $6,706            $20,426         $23,437          $23,586


Volume offered (MMBF)                       0.2              1.1           0.0                0.0              0.0              0.0
Volume sold (MMBF)                          0.0              0.0           1.0                0.0              0.0              0.0
Volume harvested (MMBF)                     1.0              0.0           1.0                0.0              0.0              0.0


Pike and San Isabel National Forests
Sales preparation                      $115,386         $97,840       $45,914             $25,884        $113,880         $192,856
General administration                   63,364          78,705         86,833             44,743          72,920          148,350
Analysis/documentation                   49,373          93,917         47,839              4,384          44,249          102,916
Harvest administration                  188,961         202,362       140,335              71,707          86,194           65,837
Silvicultural exams                     138,719          49,984         17,278             31,908          73,555           14,454
Transportation planning                  18,045             193             (8)               138            6,258          20,566
Appeals & litigation                         0                 0             0                  0                0               0
Appeals & litigation- indirect               0                 0             0                  0                0               0
Total timber sales outlays             $573,848        $523,000      $338,192            $178,765        $397,057         $544,979


Volume offered (MMBF)                      11.4              8.0           3.7                2.8              3.2              4.2
                                                                                                                        (continued)


                                            Page 27                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                           Appendix II
                                           Timber Sales Outlays and Amounts of
                                           Timber Volumes by Forest and Region,
                                           Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                      Fiscal year
Category/Volumes                         1992             1993          1994                1995            1996             1997
Volume sold (MMBF)                         3.9              1.9           1.2                0.0              0.2              0.0
Volume harvested (MMBF)                    6.5             10.9           7.9                3.8              4.3              3.6


Rio Grande-San Juan National Forests
Sales preparation                  $946,322          $1,003,604     $775,926            $637,362        $998,034       $1,715,389
General administration                 442,714         421,688       635,447             310,216         504,530          553,985
Analysis/documentation                 721,098         613,356       213,363             472,227         893,818          275,467
Harvest administration                 485,708         732,340       698,066             541,854         494,156          300,731
Silvicultural exams                    168,484         224,825         70,068            282,086         247,733          131,127
Transportation plannning                    0               14         38,738             83,966            1,832         115,017
Appeals & litigation                        0            1,838            121                 49             313           34,744
Appeals & litigation- indirect            168            2,293          7,944             18,536          35,699             (749)
Total timber sales outlay        $2,764,494          $2,999,958   $2,439,674          $2,346,296      $3,176,115       $3,125,711


Volume offered (MMBF)                     48.5             27.6          24.3               14.3             14.7            18.3
Volume sold (MMBF)                        34.4             25.6          15.6                4.2              6.5              9.9
Volume harvested (MMBF)                   54.6             48.6          56.3               33.2             24.7              8.1


Shoshone National Forest
Sales preparation                  $332,213           $281,896      $175,488             $92,161        $134,419         $244,636
General administration                 123,697         184,002       126,974              88,346         130,817          138,439
Analysis/documentation                 160,078         244,146         85,045             75,731          95,490          148,287
Harvest administration                 180,485         241,446       119,886             131,277         128,066          122,108
Silvicultural exams                     49,966           9,473         16,798             19,030          41,356           24,993
Transportation planning                 21,179                0             0                100                0          18,112
Appeals & litigation                        0            1,049              0                  0             209                0
Appeals & litigation- indirect              0            2,115            630                  0             102               35
Total timber sales outlays         $867,618           $964,127      $524,822            $406,645        $530,460         $696,610


Volume offered (MMBF)                      8.1              5.1           5.0                8.6             10.0              3.9
Volume sold (MMBF)                         1.3              2.9           2.7                0.5              3.4              2.4
Volume harvested (MMBF)                   10.2              7.2           7.8                4.9              5.9              5.7


White River National Forest
Sales preparation                  $319,359           $363,144      $147,567            $503,363        $542,389         $505,772
General administration                 185,540         189,384       385,852             419,096         455,746          556,593
Analysis/documentation                 206,658         312,467       466,075             279,559         782,081          959,032
Harvest administration                 200,458         257,334       272,783             392,812           (3,524)        263,693
                                                                                                                       (continued)


                                           Page 28                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                           Appendix II
                                           Timber Sales Outlays and Amounts of
                                           Timber Volumes by Forest and Region,
                                           Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                      Fiscal year
Category/Volumes                         1992              1993          1994               1995            1996             1997
Silvicultural exams                    57,955            60,048        21,553             30,619         184,574           40,780
Transportation planning                27,856            57,304        15,788             24,972            6,030           2,751
Appeals & litigation                        0                 0             0             16,603             148                0
Appeals & litigation- indirect              0                 0             0                  0            9,014               0
Total timber sales outlays           $997,825         $1,239,681    $1,309,618        $1,667,024      $1,976,457       $2,328,621


Volume offered (MMBF)                     25.2              24.2          17.1                7.9            21.5            11.2
Volume sold (MMBF)                        20.5              19.5          12.3                9.0            12.2              8.0
Volume harvested (MMBF)                   26.7              22.1          19.8               15.8            20.2              6.3


Region 2 totals
Sales preparation                 $6,344,534          $5,714,357    $3,918,951        $4,752,520      $6,925,178       $7,053,268
General administration               3,834,685         3,711,087     5,165,805          3,861,349       5,986,094       5,519,373
Analysis/documentation               4,015,014         4,538,638     3,509,218          1,224,672       2,608,663       4,731,278
Harvest administration               4,904,257         5,181,216     4,423,606          3,636,931       2,735,809       2,908,279
Silvicultural exams                  1,782,254         1,299,543      725,120            880,347         959,067        1,038,668
Transportation planning               432,143           362,021       304,139            644,300         307,049          673,736
Appeals & litigation                   30,222            43,010        14,122             86,157          68,738          111,219
Appeals & litigation- indirect        123,879            63,299        96,205            792,482         205,431           89,845
Total timber sales outlays       $21,466,989         $20,913,170   $18,157,165       $15,878,757     $19,796,029      $22,125,665


Volume offered (MMBF)                   338.5              260.1         206.6             176.6            155.3           223.0
Volume sold (MMBF)                      233.4              215.6         165.5             137.3             51.3           144.0
Volume harvested (MMBF)                 345.1              261.0         260.4             186.9            154.5           123.6


Region 3—Southwestern Region
Regional Office
Sales preparation                    $735,405          $621,194      $552,204           $315,545        $245,329         $320,566
General administration               1,091,965          939,123       810,612            632,678         932,601          629,344
Analysis/documentation                 40,608            47,526        44,490               (185)              62               0
Harvest administration                516,393           479,021       338,251            238,537         235,811          223,365
Silvicultural exams                   548,233           470,168       212,029            232,888         202,128          147,798
Transportation planning                     0                 0             0             84,165          73,346           80,603
Appeals & litigation                        0                 0             0                  0                0               0
Appeals & litigation- indirect        111,504            95,146        91,356             72,439          92,363          271,126
Total timber sales outlays        $3,044,108          $2,652,178    $2,048,941        $1,576,068      $1,781,638       $1,672,802


Apache-Sitgreaves National Forests
                                                                                                                       (continued)


                                           Page 29                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Sales preparation                $1,452,154       $1,509,311     $760,009          $1,037,454        $779,657         $413,146
General administration             445,038          429,666       606,174            1,103,636        942,454          964,792
Analysis documentation             733,098         1,032,379      723,454             251,029         353,155          579,555
Harvest administration            1,298,983        1,007,162      604,079             605,268         425,093          493,882
Silvicultural exams                561,282          287,170         91,984            238,969         157,755          170,261
Transportation planning             25,607           12,547            387              4,538          56,903           13,004
Appeals & litigation                43,840           39,543         37,146           1,171,382              20         393,080
Appeals & litigation- indirect        2,874          17,738              0              3,168          97,775           45,879
Total timber sales outlays       $4,562,876       $4,335,516   $2,823,233          $4,415,445      $2,812,812       $3,073,599


Volume offered (MMBF)                  35.2             38.5          21.1                30.1             6.9            24.4
Volume sold (MMBF)                     27.7             35.8          12.8                11.1             0.4            12.2
Volume harvested (MMBF)                73.4             56.7          35.9                26.9            12.5            20.9


Carson National Forest
Sales preparation                 $568,080         $717,947      $442,874            $468,116        $234,879         $593,021
General administration             318,355          278,212       471,771             372,056         335,187          550,385
Analysis/documentation             342,638          516,367       473,356             144,164         152,691          141,930
Harvest administration             753,800          315,109       225,940             125,222          87,843          128,366
Silvicultural exams                105,648          170,381       115,420              72,965         302,469           72,071
Transportation                        6,007          15,930            822             32,422          17,868           12,370
Appeals & litigation                     0            7,065          6,303             19,721            4,246          39,139
Appeals & litigation- indirect         649           33,019          9,263              4,270          15,777                0
Total timber sales outlays       $2,095,178       $2,054,029   $1,745,748          $1,238,937      $1,150,960       $1,537,282


Volume offered (MMBF)                   2.6              7.5           3.2                 3.6             1.5              5.6
Volume sold (MMBF)                      1.9              3.6           3.9                 2.2             0.0              2.2
Volume harvested (MMBF)                17.5              7.6           5.0                 5.4             2.7              3.7


Cibola National Forest
Sales preparation                 $252,817         $131,771      $137,795            $142,918        $217,142          $36,456
General administration             185,253          180,435       229,150             171,321         305,602          228,713
Analysis/documentation             181,405          159,581       123,895               3,761             710          178,772
Harvest administration             217,523          459,314       115,144             106,603         101,690           92,656
Silvicultural exams                139,853           53,750         45,387                 (93)           598           40,638
Transportation planning             19,902            4,135            (20)            19,906            8,638          29,003
Appeals & litigation                     0                 0             0                  0                0               0
Appeals & litigation- indirect           0              116              0              4,608               32               0
                                                                                                                    (continued)


                                        Page 30                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Total timber sales outlays        $996,753         $989,101      $651,350            $449,023        $634,413         $606,238


Volume offered (MMBF)                   6.1              7.9           4.7                4.3              3.1              4.4
Volume sold (MMBF)                      2.1              0.0           0.0                2.2              0.0              0.0
Volume harvested (MMBF)                 5.3              4.0           3.4                4.7              2.1              7.2


Coconino National Forest
Sales preparation                $1,121,674        $965,440      $626,165          $1,081,501        $456,844         $450,516
General administration             563,230          450,855       736,686             478,214         765,107          578,904
Analysis/documentation            1,283,030        1,653,018      919,909             189,536         988,785          609,655
Harvest administration             502,552          490,645       542,221             211,384         305,487          269,961
Silvicultural exams                384,198          360,238       345,232             261,979         242,674          246,991
Transportation                      29,480           37,672          9,490            167,098          93,410           19,964
Appeals & litigation                  9,830         271,486       (260,796)                 0                0                0
Appeals & litigation- indirect      14,820         2,730,632      780,751             223,276            6,232           7,981
Total timber sales outlays       $3,908,815       $6,959,987   $3,699,657          $2,612,988      $2,858,539       $2,183,972


Volume offered (MMBF)                  63.2             29.6          28.7               34.7              6.8            32.4
Volume sold (MMBF)                     38.2             34.4          11.1                8.7              0.1              2.8
Volume harvested (MMBF)                86.5             40.1          29.2               19.9             10.0            15.0


Coronado National Forest
Sales preparation                  $85,744          $43,658       $23,522             $45,143         $32,175          $37,523
General administration              17,711           23,620         62,219             84,188         140,221          135,245
Analysis/documentation                5,150          12,562         26,733              6,560             128            8,803
Harvest administration              93,530          113,123         63,648            110,139         104,774           70,876
Silvicultural exams                 12,839           20,960         16,159              8,727            4,684          24,531
Transportation planning                  0                 0             0                  0          21,676            (1,361)
Appeals & litigation                     0                 0             0                  0                0                0
Appeals & litigation- indirect           0                 0             0                  0            1,104                4
Total timber sales outlays        $214,974         $213,923      $192,281            $254,756        $304,763         $275,621


Volume offered (MMBF)                   0.1              1.0           0.9                0.8              0.3              0.4
Volume sold (MMBF)                      0.0              0.0           7.6                0.0              0.0              0.0
Volume harvested (MMBF)                 0.4              0.5           0.2                0.2              0.2              0.2


Gila National Forest
Sales preparation                 $647,497         $857,396      $285,199            $450,701        $434,181         $290,777
                                                                                                                    (continued)


                                        Page 31                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
General administration             475,409          491,234       342,327             243,760         646,100          293,458
Analysis/documentation             347,449          420,300       260,382              80,208         140,705           82,780
Harvest administration             479,197         1,712,032      568,800              91,455         173,305           78,886
Silvicultural exams                355,422          117,081       122,237              76,024          20,203           45,750
Transportation planning                (464)             12         37,482              5,005          49,094           66,046
Appeals & litigation                14,419           14,541          3,185             48,618          79,179           28,097
Appeals & litigation- indirect            0             549          2,313              1,628          10,901           12,982
Total timber sales outlays       $2,318,929       $3,613,145    $1,621,925           $997,401      $1,553,669         $898,776


Volume offered (MMBF)                  19.5             11.0           5.3                3.7              3.9              3.9
Volume sold (MMBF)                     16.4              0.1           7.1                0.2              0.9              0.2
Volume harvested (MMBF)                32.7             18.6          14.3                6.7              2.3              2.1


Kaibab National Forest
Sales preparation                 $851,560        $1,117,849     $669,402            $562,984        $590,038         $541,143
General administration             415,869          422,002       531,255             373,535         487,636          438,382
Analysis/documentation            1,074,272        1,031,050      442,086              51,030          92,992          114,859
Harvest administration             812,487          650,088       219,520             171,793         190,396          252,650
Silvicultural exams                312,152          229,311         96,319             72,711         276,559          282,368
Transportation planning             50,185           16,923         17,278              6,647          10,948           50,285
Appeals & litigation                22,692           35,110            732                (29)           2,402           7,964
Appeals & litigation- indirect    1,382,468        1,550,774             0              9,731            6,803           4,500
Total timber sales outlays       $4,921,685       $5,053,106    $1,976,592         $1,248,403      $1,657,774       $1,692,151


Volume offered (MMBF)                  29.2             29.3          12.3               25.2              1.9            30.8
Volume sold (MMBF)                     13.8             13.4          19.5                0.8              0.1            23.4
Volume harvested (MMBF)                47.3             29.7           7.7               13.5              5.0            18.0


Lincoln National Forest
Sales preparation                 $310,849         $295,120      $119,343            $102,527        $259,147          $58,094
General administration             258,380          110,033       166,454             175,622         223,596          120,393
Analysis/documentation             426,145          302,012       176,625              10,833             (422)         14,912
Harvest administration             360,236          141,225         63,161            112,915          87,014          120,191
Silvicultural exams                136,552          188,000         36,697             46,131          64,811           60,411
Transportation                        6,067             (357)            0              8,391            2,318           2,054
Appeals & litigation                56,479           13,857         61,767              1,951            2,185               0
Appeals & litigation- indirect            0         208,192              0                  0                0               0
Total timber sales outlays       $1,554,708       $1,258,082     $624,047            $458,369        $638,649         $376,055
                                                                                                                    (continued)


                                        Page 32                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997


Volume offered (MMBF)                   5.2              2.8           1.6                5.2              1.2              3.7
Volume sold (MMBF)                      1.5              3.6           0.2                2.7              0.0              1.5
Volume harvested (MMBF)                 2.7              4.2           3.3                3.6              1.3              2.8


Prescott National Forest
Sales preparation                 $104,785         $133,074      $125,730            $196,868        $168,365         $178,223
General administration              24,675           45,049         59,906             52,522         226,311          242,232
Analysis/documentation              78,143           79,046         82,223              6,874          10,525           66,370
Harvest administration             113,912          138,913         99,025             98,468         177,030          204,643
Silvicultural exams                 45,303           36,749         12,820             35,624          37,621           14,127
Transportation planning                  0                 0             0              2,031            8,510          51,440
Appeals & litigation                     0                 0             0                  0                0               0
Appeals & litigation- indirect           0                 0             0                  0                0               0
Total timber sales outlays        $366,818         $432,831      $379,703            $392,387        $628,362         $757,035


Volume offered (MMBF)                   3.7              3.3           5.9                3.3              1.9              2.4
Volume sold (MMBF)                      0.0              0.0           2.4                0.0              0.0              0.0
Volume harvested (MMBF)                 4.6              2.9           4.1                3.3              2.2              4.9


Santa Fe National Forest
Sales preparation                 $818,997         $561,928      $244,891            $451,256        $603,522         $306,767
General administration             340,313          288,955       467,233             521,782         579,103          467,545
Analysis/documentation             622,922         1,383,424      486,145             117,740          18,355          212,162
Harvest administration             573,348          406,816       268,711              97,165         119,935          212,996
Silvicultural exams                272,271          203,415       133,893              37,646            8,650          43,131
Transportation planning             14,644            7,481          1,846             10,325          31,664           14,510
Appeals & litigation                36,240           63,288          2,984              4,372                0          14,778
Appeals & litigation- planning        8,795           5,532              8              7,711            8,003           3,353
Total timber sales outlays       $2,687,530       $2,920,838   $1,605,708          $1,247,997      $1,369,232       $1,275,242


Volume offered (MMBF)                   7.8              9.7           4.7               11.4              4.4            13.8
Volume sold (MMBF)                      5.6              3.4           0.6                3.1              0.0              4.4
Volume harvested (MMBF)                15.2             19.0           3.0               10.0              6.3              6.7


Tonto National Forest
Sales preparation                 $255,334         $150,477      $203,460            $247,719        $230,968         $207,316
General administration              49,470          168,306       159,712             228,824         453,458          416,112
                                                                                                                    (continued)


                                        Page 33                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992              1993          1994               1995            1996             1997
Analysis/documentation              320,177           129,752        92,680                783             102           38,708
Harvest administration              139,007           212,475       107,237            118,083         149,510          155,282
Silvicultural exams                 112,080            89,905        48,620             10,649            3,901           9,015
Transportation planning              15,648              5,681       22,458              5,866            7,427          23,628
Appeals & litigation                      0                 0              0                 0                0               0
Appeals & litigation- indirect            0                 0              0                 0                0               0
Total timber sales outlays         $891,716          $756,596      $634,165           $611,924        $845,366         $850,061


Volume offered (MMBF)                   10.1               8.1           8.5                6.8             2.4              2.2
Volume sold (MMBF)                       5.6               4.0           4.8                4.3             0.3              0.2
Volume harvested (MMBF)                  6.2               7.2           7.8                5.3             1.7              1.7


Region 3 totals
Sales preparation                 $7,204,896        $7,105,164    $4,190,593        $5,102,731      $4,252,248       $3,433,548
General administration             4,185,670         3,827,491     4,643,497          4,438,138       6,037,376       5,065,505
Analysis/documentation             5,455,037         6,767,015     3,851,976           862,333        1,757,790       2,048,506
Harvest administration             5,860,970         6,125,923     3,215,735          2,087,032       2,157,888       2,303,754
Silvicultural exams                2,985,834         2,227,127     1,276,795          1,094,220       1,322,053       1,157,092
Transportation planning             167,074           100,023        89,742            346,394         381,802          361,546
Appeals & litigation                183,501           444,890       (148,678)         1,246,016         88,032          483,058
Appeals & litigation- indirect     1,521,109         4,641,698      883,690            326,832         238,989          345,826
Total timber sales outlays       $27,564,091       $31,239,332   $18,003,350       $15,503,696     $16,236,178      $15,198,834


Volume offered (MMBF)                  182.7             148.7          96.9             129.1             34.3           123.9
Volume sold (MMBF)                     112.8              98.3          70.0               35.3             1.8            46.9
Volume harvested (MMBF)                291.8             190.5         113.9               99.5            46.3            83.3


Region 4—Intermountain Region
Regional Office
Sales preparation                 $1,156,035        $1,069,213    $1,140,805          $615,060        $531,275         $633,932
General administration              705,558           894,492      1,581,670          1,111,733       1,182,720       1,201,041
Analysis/documentation               36,042              8,786         6,159              (477)               0          49,295
Harvest administration              627,842           839,077       522,829            501,240         347,363          425,161
Silvicultural exams                 227,114            82,984        13,869              3,860         203,545          203,046
Transportation                            0                 0              0           177,369          50,082          126,962
Appeals & litigation                      0                 0              0             6,097          26,544           38,437
Appeals & litigation- indirect       35,333               348        13,206             77,054          32,847           90,925
Total timber sales outlays        $2,787,923        $2,894,899    $3,278,537        $2,491,937      $2,374,376       $2,768,798
                                                                                                                     (continued)


                                         Page 34                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997


Boise National Forest
Sales preparation                $1,471,829       $1,499,582   $1,188,170          $2,539,511      $3,509,973       $2,030,172
General administration             268,967          688,735       904,021            1,078,239       1,482,792       2,004,333
Analysis/documentation            1,666,115        2,157,776     2,084,059           2,166,750        926,716        2,139,995
Harvest administration            1,190,278        1,548,727     1,484,740           1,640,476       1,910,757       1,293,686
Silvicultural exams                175,696          333,340       412,757             335,121         330,177          167,284
Transportation planning                  0                 0             0            308,479         245,280          226,385
Appeals & litigation                   840           18,984            218                  0                0           1,680
Appeals & litigation- indirect        9,142           4,796         18,247             70,479          47,137            2,085
Total timber sales outlays       $4,782,867       $6,251,940   $6,092,211          $8,139,055      $8,452,831       $7,865,620


Volume offered (MMBF)                  92.7           182.4           75.3              212.1             64.6            39.7
Volume sold (MMBF)                     93.8           157.4           21.1                68.3            53.5            39.5
Volume harvested (MMBF)               106.0          157.7 1          06.7                85.4           112.4            64.9


Bridger-Teton National Forests
Sales preparation                 $443,284         $610,945      $348,632            $318,664        $472,121         $391,387
General administration             100,749          115,231       155,240             187,366         344,444          252,658
Analysis/documentation             163,440           49,937         36,726                 34             483                0
Harvest administration             217,278          164,261       135,055              83,539          88,292           63,576
Silvicultural exams                 29,488           32,703         36,130            145,652         189,636          184,531
Transportation planning             40,374           59,341            122              3,957            3,570          20,821
Appeals & litigation                     0                 0             0                  0                0               0
Appeals & litigation- indirect           0                 0             0                  0                0               0
Total timber sales outlays        $994,613        $1,032,418     $711,905            $739,212      $1,098,546         $912,973


Volume offered (MMBF)                19.0 1              6.9          10.6                 5.5             9.3              2.7
Volume sold (MMBF)                     14.1              9.3           4.0                 4.8             6.7              2.7
Volume harvested (MMBF)                11.6             17.3          16.4                13.0             7.8              8.3


Caribou National Forest
Sales preparation                 $304,431         $340,936      $297,711            $302,981        $311,993         $207,683
General administration             138,384          154,428       127,125             188,243         208,272          194,917
Analysis/documentation             115,038           80,920         39,123             27,430          57,331          136,968
Harvest administration             124,338          200,676       111,106             172,995         129,600           95,249
Silvicultural exams                 24,906          110,474       173,620              38,161          25,291           40,746
Transportation planning                  0           29,701             42             31,160          10,494           10,491
                                                                                                                    (continued)


                                        Page 35                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Appeals & litigation                     0            2,047              0                (24)               0               0
Appeals & litigation- indirect           0            2,047         21,371               (564)               0               0
Total timber sales outlays        $707,098         $921,231      $770,098            $760,382        $742,980         $686,054


Volume offered (MMBF)                  15.1             12.7          11.5               10.2             13.5            10.3
Volume sold (MMBF)                     10.9              4.2          11.7                3.4              6.1              5.0
Volume harvested (MMBF)                11.6              9.2           7.7                9.9              8.8            10.5


Dixie National Forest
Sales preparation                 $876,957        $1,034,536   $1,240,391          $1,374,546      $1,857,273       $1,167,841
General administration             304,158          250,486       292,793             707,212         794,261          762,751
Analysis/documentation             384,586          355,348       383,817             124,034            4,357          47,043
Harvest administration             298,015          325,103       182,924             216,177         125,591          290,182
Silvicultural exams                134,283          183,085       128,699              71,082          54,620           82,496
Transportation planning             30,359          120,805       113,569              54,031             (100)         66,687
Appeals & litigation                   670           11,332              0                 79                0          12,297
Appeals & litigation- indirect        5,631           7,727         12,297             36,224            2,458           3,365
Total timber sales outlays       $2,034,658       $2,288,420   $2,354,490          $2,583,386      $2,838,459       $2,432,662


Volume offered (MMBF)                  14.0             25.9          28.5               28.8             27.5            19.3
Volume sold (MMBF)                      0.1              4.9          19.2               11.3             22.4              7.5
Volume harvested (MMBF)                16.5             15.6          19.2                7.9             17.5            20.0


Fishlake National Forest
Sales preparation                 $220,733         $254,915      $198,288            $191,385        $198,931         $213,579
General administration              72,195           59,924         79,240            172,219         102,648          161,783
Analysis/documentation              23,614           41,044         25,094             11,714          14,819           61,806
Harvest administration              57,266           68,063         89,959             91,760          93,717           88,276
Silvicultural exams                 37,463          214,605         27,631             10,790          19,783           22,144
Transportation planning                  0                 0             0              3,363             973            7,328
Appeals & litigation                     0                 0             0                  0                0               0
Appeals & litigation- indirect           0                 0             0                  0                0               0
Total timber sales outlays        $411,272         $638,551      $420,213            $481,232        $430,871         $554,916


Volume offered (MMBF)                   4.0              4.6           4.0                4.9              4.0            10.6
Volume sold (MMBF)                      2.9              3.0           2.3                3.2              1.8              7.4
Volume harvested (MMBF)                 4.3              4.4           3.1                2.3              3.4              5.0


                                                                                                                    (continued)


                                        Page 36                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992             1993          1994                1995            1996             1997
Humboldt-Toiyabe National Forests
Sales preparation                   $297,401        $809,055      $656,960            $548,013        $765,806          $71,805
General administration               128,036         124,273       112,048              64,806         147,791          188,184
Analysis/documentation                65,029          23,258         68,416                766               (4)              0
Harvest administration                93,462          96,337         35,471             50,102          84,039          460,470
Silvicultural exams                    9,888          10,125       118,380              36,567         109,605            4,171
Transportation planning                  62                 0             0              2,602                0               0
Appeals & litigation                  33,278           3,435              0                  0                0               0
Appeals & litigation- indirect             0          10,301          3,323                  0                0               0
Total timber sales outlays          $627,158       $1,076,784     $994,598            $702,856      $1,107,236         $724,630


Volume offered (MMBF)                    0.6              9.0           0.6                6.1             12.7              8.2
Volume sold (MMBF)                       0.6              0.4           8.6                0.0              0.0              6.1
Volume harvested (MMBF)                  6.2              3.2          10.7                3.0              2.6              5.3


Manti-La Sal National Forests
Sales preparation                   $139,234        $257,259      $119,407            $575,480        $614,958         $518,301
General administration                88,804          78,420       169,234             195,778         224,878          179,847
Analysis/documentation               104,104          18,808         61,671                685                0               0
Harvest administration               183,416         229,380       362,346             109,132         217,053            1,201
Silvicultural exams                   23,747          36,427       167,929              76,532          12,446          128,009
Transportation planning                 (140)               0        (1,328)            54,251          16,674           16,926
Appeals & litigation                   1,340                0             0                  0                0               0
Appeals & litigation- indirect          623                 0             0                  0            2,359               0
Total timber sales outlays          $541,130        $620,294      $879,259          $1,011,859      $1,088,367         $844,284


Volume offered (MMBF)                    3.6              3.5           2.9                2.6             12.2            16.8
Volume sold (MMBF)                       3.6              1.4           2.5                0.9              3.1            21.4
Volume harvested (MMBF)                  5.6              4.5           3.5                3.5              4.4              4.2


Northern Utah Eco Group
Sales preparation                   $834,975        $779,853      $628,735            $953,930      $1,312,644       $1,209,290
General administration               331,678         240,378       440,076             557,404         692,194          797,730
Analysis/documentation               496,627         467,177       445,741             173,756         262,279          148,813
Harvest administration               564,384         430,588       329,186             356,559         359,618          402,012
Silvicultural exams                  355,197          74,939         54,330            130,077         130,730           87,717
Transportation planning               12,800              95            541            132,129          35,229           90,323
Appeals & litigation                       0                0         3,968             17,604           (1,644)              0
                                                                                                                     (continued)


                                         Page 37                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992             1993          1994                1995            1996             1997
Appeals & litigation- indirect       12,234            3,323              0                  0                0           5,081
Total timber sales outlays        $2,607,896       $1,996,352   $1,902,578          $2,321,459      $2,791,050       $2,740,966


Volume offered (MMBF)                   30.1             33.3          21.3                21.2            32.5            28.1
Volume sold (MMBF)                      21.9             27.8          11.0                 9.4            14.0            26.7
Volume harvested (MMBF)                 33.2             31.2          30.2                19.9            21.0            17.5


Payette National Forest
Sales preparation                 $1,524,585       $2,550,013   $1,439,999          $3,212,010      $1,771,588       $1,698,177
General administration              563,138          658,883       993,138            1,451,039       1,342,145       1,886,670
Analysis/documentation             1,924,843        2,168,836     1,957,699           1,695,575       1,080,783       1,683,688
Harvest administration              864,791         1,026,600      897,370             752,848         885,122          800,642
Silvicultural exams                 131,808          212,550       265,905              46,395          37,918           59,684
Transportation planning             101,609          115,181       116,151             242,581          22,422           74,255
Appeals & litigation                 18,165           39,223          9,026              7,010             508                0
Appeals & litigation- indirect       17,444                 0        12,039              3,109          10,685           16,247
Total timber sales outlays        $5,146,383       $6,771,286   $5,691,326          $7,410,568      $5,151,171       $6,219,363


Volume offered (MMBF)                   91.7             55.9          62.8                54.2           105.1            34.0
Volume sold (MMBF)                      79.0             46.2          46.2                51.4            91.9            35.2
Volume harvested (MMBF)                 89.5             54.4          55.9                33.6            56.9            60.5


Salmon-Challis National Forests
Sales preparation                  $762,334         $622,491      $483,356            $761,264        $779,800         $504,091
General administration              372,706          355,867       573,105             523,020         589,090          521,003
Analysis/documentation              477,081          998,700       714,535             456,460         261,895          565,592
Harvest administration              399,333          438,619       377,075             291,591         277,842          170,008
Silvicultural exams                 321,451          323,997       395,992              22,688         257,337          109,236
Transportation planning                   0                 0        31,305             62,473          21,704          165,556
Appeals & litigation                    853            1,647          3,120                 62                0               0
Appeals & litigation- indirect         1,061           6,168          4,003              3,508          21,437            9,004
Total timber sales outlays        $2,334,818       $2,747,488   $2,582,492          $2,121,064      $2,209,105       $2,044,490


Volume offered (MMBF)                   23.2             14.4          13.0                 8.3            11.4              9.1
Volume sold (MMBF)                      16.9              9.6           8.9                 6.4             8.8              2.7
Volume harvested (MMBF)                 25.3             27.9          17.0                10.6            12.5              8.6


Sawtooth National Forest
                                                                                                                     (continued)


                                         Page 38                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992              1993         1994                1995            1996             1997
Sales preparation                 $192,700          $287,149     $387,104            $315,020        $248,813         $231,897
General administration              51,570            61,935        93,591             93,845         127,652          223,403
Analysis/documentation              53,501               625             0                  0               21          63,247
Harvest administration             137,703           140,069      378,745              84,836         149,120          108,725
Silvicultural exams                 22,299            75,547       (13,332)            82,503          97,481           59,783
Transportation planning                   0                0             0                  0                0               0
Appeals & litigation                      0                0             0                  0                0               0
Appeals & litigation- indirect            0                0             0                  0                0               0
Total timber sales outlays        $457,773          $565,324     $846,108            $576,204        $623,086         $687,055


Volume offered (MMBF)                  10.7              25.2          8.1                23.6            22.7              4.1
Volume sold (MMBF)                      2.8               5.4          2.4                 3.0            14.7              0.2
Volume harvested (MMBF)                11.5              11.6         18.0                 9.1            11.9              8.8


Targhee National Forest
Sales preparation                $1,106,230         $700,070     $425,250            $186,585        $105,224         $275,393
General administration             184,047           233,609        80,104            285,643         139,608          355,610
Analysis/documentation             734,286           458,250        78,392            147,707         112,636           58,457
Harvest administration             377,929           409,078      158,305             204,036         115,955           87,473
Silvicultural exams                 52,897           337,907        38,484            139,714          99,942           93,349
Transportation planning            (104,965)         100,726        40,296             78,695          35,763          104,040
Appeals & litigation                  9,741           18,214        (1,551)                 (1)              0               0
Appeals & litigation-                 4,468           10,829           (87)             1,004                0             510
Total timber sales               $2,364,634        $2,268,683    $819,194          $1,043,383        $609,128         $974,832


Volume offered (MMBF)                 127.2              19.5          8.6                11.1             8.4              8.7
Volume sold (MMBF)                     11.1              12.9          4.1                 1.5             5.7              5.7
Volume harvested (MMBF)                45.1              22.4         16.6                10.1             5.7              7.6


Region 4 totals
Sales preparation                $9,330,728       $10,816,017   $8,554,810        $11,894,449     $12,480,397       $9,153,548
General administration            3,309,990         3,916,662    5,601,386           6,616,548       7,378,493       8,729,930
Analysis/documentation            6,244,307         6,829,465    5,901,431           4,804,435       2,721,316       4,954,904
Harvest administration            5,136,037         5,916,578    5,065,110           4,555,289       4,784,069       4,286,661
Silvicultural exams               1,546,239         2,028,681    1,820,395           1,139,142       1,568,511       1,242,196
Transportation planning             80,099           425,850      300,699            1,151,091        442,090          909,774
Appeals & litigation                64,887            94,880        14,780             30,827          25,409           52,414
Appeals & litigation- indirect      85,937            45,538        84,398            190,814         116,923          127,217
                                                                                                                    (continued)


                                        Page 39                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                          Appendix II
                                          Timber Sales Outlays and Amounts of
                                          Timber Volumes by Forest and Region,
                                          Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                     Fiscal year
Category/Volumes                        1992              1993          1994               1995            1996             1997
Total timber sales outlays       $25,798,224        $30,073,671   $27,343,008       $30,382,596     $29,517,207      $29,456,643


Volume offered (MMBF)                  431.9              403.3         247.2             388.6            323.9           191.3
Volume sold (MMBF)                     257.7              282.5         142.0             163.6            228.7           160.1
Volume harvested (MMBF)                366.4              359.4         305.0             208.3            264.9           221.1


Region 5—Pacific Southwest Region
Regional Office
Sales preparation                 $2,594,866         $2,158,780    $1,266,541          $698,327        $720,223         $658,276
General administration              2,586,227         1,910,014     2,054,467          2,717,278       2,514,297       2,233,433
Analysis/documentation               668,586            70,046       276,189             59,796          54,159           75,057
Harvest administration              1,027,343         1,054,041      728,477            465,043         631,478          593,271
Silvicultural exams                 1,757,171         1,418,577     1,264,892          1,446,172       1,140,037         934,396
Transportation planning              647,162           321,420       254,496            384,189         456,179          385,111
Appeals & litigation                 265,991           323,093        18,390              2,555             729             (337)
Appeals & litigation- indirect       178,273           121,457       189,175             57,575          77,764           52,628
Total timber sales outlays        $9,725,619         $7,377,427    $6,052,627        $5,830,935      $5,594,867       $4,931,834


Angeles National Forest
Sales preparation                   $104,085           $12,801       $14,337            $33,011         $29,046          $39,323
General administration                22,793              4,223         9,851            39,239          36,373           59,712
Analysis/documentation                 5,122              3,190         1,128                (35)              0               0
Harvest administration                69,113            23,594        14,970                  2             (281)            191
Silvicultural exams                   18,090            10,888          6,334             1,641               96               6
Transportation planning                    0                 0             0              1,622               (1)              0
Appeals & litigation                       0                 0             0                  0                0               0
Appeals & litigation- indirect             0                 0             0                  0                0               0
Total timber sales outlays          $219,202           $54,696       $46,620            $75,479         $65,232          $99,232


Volume offered (MMBF)                     0.3               0.3           0.4                0.6             0.4              0.4
Volume sold (MMBF)                        0.0               0.0           0.0                0.0             0.0              0.0
Volume harvested (MMBF)                   0.3               0.3           0.1                0.2             0.3              0.1


Cleveland National Forest
Sales preparation                    $73,205            $6,543        $3,697            $17,283            $410           $5,649
General administration                21,697            16,142        13,079              9,460             603            9,062
Analysis/documentation                13,369              4,141         2,798               194                0               0
Harvest administration                46,373              7,483       10,757             10,024              (82)          1,405
                                                                                                                      (continued)


                                          Page 40                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Silvicultural exams                 12,444              910         15,985              6,301           (1,559)         15,382
Transportation planning                  0                 0             0                  (1)              0                0
Appeals & litigation                     0                 0             0                  0                0                0
Appeals & litigation-                    0                 0             0                  0                0                0
Total timber sales outlays        $167,088          $35,218       $46,316             $43,261           $(629)         $31,498


Volume offered (MMBF)                   0.3              0.5           0.2                 0.2             0.2              0.2
Volume sold (MMBF)                      0.0              0.0           0.0                 0.0             0.0              0.0
Volume harvested (MMBF)                 0.2              0.3           0.2                 0.2             0.2              0.2


Eldorado National Forest
Sales preparation                $2,088,602       $3,102,990   $1,424,139          $1,368,735      $2,109,907       $2,157,908
General administration             971,434         1,053,845      944,204             934,204        1,038,416       1,352,027
Analysis/documentation            2,994,995        1,748,190      770,113             412,345         152,882            (7,287)
Harvest administration            2,374,204        1,891,957     1,697,139           1,077,877        603,123          658,228
Silvicultural exams                135,822          103,379       122,796             127,854            8,021           4,126
Transportation planning            313,170           39,280        (11,189)           173,260         260,910           88,136
Appeals & litigation                     0              714       151,716             765,846         421,246            8,656
Appeals & litigation- indirect        3,981         629,656       986,720             430,111         355,993          315,557
Total timber sales outlays       $8,882,209       $8,570,011   $6,085,638          $5,290,231      $4,950,498       $4,577,351


Volume offered (MMBF)                 148.1           159.8           35.5                15.8            40.3            60.1
Volume sold (MMBF)                     94.2           118.0            0.6                 3.4             8.9            41.5
Volume harvested (MMBF)               144.5             97.4          87.1                14.0            20.4            24.7


Inyo National Forest
Sales preparation                 $343,370         $180,735      $173,337            $391,325        $171,939          $88,365
General administration             817,100          115,249         93,335            206,621          72,427           89,157
Analysis/documentation             124,701           74,404         59,096                774               (0)           (100)
Harvest administration             140,516          211,432       181,762             129,568          88,819           91,028
Silvicultural exams                 65,785           53,724         69,341             45,256          43,311           36,302
Transportation planning                  0                 0             0             28,711          26,965           18,160
Appeals & litigation                     0                 0             0                  0                0                0
Appeals & litigation- indirect        5,980                0         1,226                  0                0                0
Total timber sales outlays       $1,497,452        $635,546      $578,098            $802,255        $403,461         $322,912


Volume offered (MMBF)                  10.0             10.5           5.6                 5.8             5.8              3.7
Volume sold (MMBF)                     11.9             10.2           3.2                 0.0             1.4              0.9
                                                                                                                    (continued)


                                        Page 41                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Volume harvested (MMBF)                12.6            8.4 1           0.0                12.5             8.9              4.0


Klamath National Forest
Sales preparation                $2,286,030       $1,023,011    $1,137,659         $2,466,792      $3,907,264       $2,718,277
General administration            1,087,287         889,914       521,146             961,021        1,540,768       1,457,713
Analysis/documentation            2,420,476        1,053,127      999,540             861,018          16,928           10,013
Harvest administration            1,080,529         793,510       641,812             419,727         636,856          833,105
Silvicultural exams                444,087           38,288         60,228            134,664             (663)              3
Transportation planning               1,056          53,561       201,494             204,149         669,807          107,320
Appeals & litigation                  4,474             (165)            0                  0                0          17,682
Appeals & litigation- indirect      57,599          248,437         11,776                  0                0               0
Total timber sales outlays       $7,381,538       $4,099,684    $3,573,656         $5,047,371      $6,770,961       $5,144,113


Volume offered (MMBF)                  30.3             30.6          27.2                36.8            54.6            52.7
Volume sold (MMBF)                      9.2             26.4          19.8                21.1            35.4            48.5
Volume harvested (MMBF)                88.8             22.7          34.1                26.0            44.9            55.7


Lassen National Forest
Sales preparation                $1,819,413       $2,159,188    $2,072,462         $3,251,199      $5,226,295       $3,507,144
General administration             855,422         1,170,521     1,017,307            931,700        1,999,377       1,857,203
Analysis/documentation            1,623,519        1,625,441     1,445,487            134,608           (8,486)        821,954
Harvest administration            1,191,782        1,230,959     1,416,072           1,581,794       1,049,925       1,235,477
Silvicultural exams                 31,149          110,101       242,000             146,130          88,831           22,052
Transportation planning            256,573          (169,873)       17,870            433,970            2,182          18,569
Appeals & litigation                10,887              957              0                 15                0               0
Appeals & litigation- indirect           0               88              0                284               20               0
Total timber sales outlays       $5,788,744       $6,127,383    $6,211,197         $6,479,701      $8,358,145       $7,462,399


Volume offered (MMBF)                  80.0            110.0         114.8              104.0             97.0            90.2
Volume sold (MMBF)                     29.6             97.9          84.2                36.5            60.9           101.3
Volume harvested (MMBF)               136.8             85.5         116.5                94.5            92.9            83.5


Los Padres National Forest
Sales preparation                 $124,865          $25,034       $38,875             $48,041         $34,698           $2,700
General administration              19,828           15,890         26,125              8,963          23,371           12,985
Analysis/documentation                   0                 0        30,131                477                0               0
Harvest administration              53,806           70,531         26,027              8,257            2,874          44,428
Silvicultural exams                      0             9,322           (75)             1,900            4,335          14,735
                                                                                                                    (continued)


                                        Page 42                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Transportation                           0                 0             0                  0                0             864
Appeals & litigation                     0                 0             0                  0                0               0
Appeals & litigation-                    0                 0             0                  0                0               0
Total timber sales outlays        $198,498         $120,777      $121,083             $67,637         $65,278          $75,712


Volume offered (MMBF)                   0.3              0.3           0.3                 0.0             0.3              0.2
Volume sold (MMBF)                      0.0              0.0           0.0                 0.0             0.0              0.0
Volume harvested (MMBF)                 0.2              0.3           0.3                 0.2             0.5              0.2


Mendocino National Forest
Sales preparation                 $781,830          $72,506      $192,232            $340,665        $794,832       $1,267,290
General administration             504,794          285,841       230,941             285,698         455,338          493,602
Analysis/documentation             507,410          174,628       232,608              69,649             181            1,745
Harvest administration             375,405          252,701         85,711            101,356          68,485           75,749
Silvicultural exams                117,171           15,976         23,648             48,289          27,848           15,433
Transportation planning                 74                (7)            0              8,063          47,727             (276)
Appeals & litigation                   130                 0             0                  0                0               0
Appeals & litigation- indirect           0                 0             0                  0                0               0
Total timber sales outlays       $2,286,814        $801,645      $765,139            $853,720      $1,394,412       $1,853,543


Volume offered (MMBF)                   5.4              1.8           3.3                 7.1            14.7            12.8
Volume sold (MMBF)                      1.9              3.7           0.0                 2.9             6.2            17.9
Volume harvested (MMBF)                17.8              7.3           5.8                 1.1             6.4            11.0


Modoc National Forest
Sales preparation                 $824,375         $714,956     $1,281,016         $2,456,599      $2,842,941       $2,991,554
General administration             450,577          763,068       987,422            1,216,999       1,418,976       1,424,007
Analysis/documentation             944,778          874,249       860,148              33,957          (12,294)            (42)
Harvest administration             393,848          486,764       475,846             222,446         500,832          238,995
Silvicultural exams                241,877          147,191       163,735               3,883             116            5,612
Transportation planning               3,525              (74)     238,126               5,652             252                1
Appeals & litigation                   539            8,363          1,179                  0                0               0
Appeals & litigation- indirect     147,386            4,569              0                 33            7,584             146
Total timber sales outlays       $3,006,905       $2,999,087    $4,007,473         $3,939,568      $4,758,406       $4,660,273


Volume offered (MMBF)                  39.0             25.9          14.6                42.8            58.1            34.7
Volume sold (MMBF)                      8.7             47.3          24.6                28.8            41.4            36.2
Volume harvested (MMBF)                36.5             37.0          46.8                49.2            58.6            45.2
                                                                                                                    (continued)


                                        Page 43                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992             1993          1994                1995            1996             1997


Plumas National Forest
Sales preparation                 $3,014,507       $2,954,018   $1,710,661            $807,940      $3,658,490       $2,094,488
General administration             1,575,227        1,744,144      915,131            1,379,209       1,754,822       1,408,097
Analysis/documentation             4,366,505        2,485,065     1,332,122            642,316          (15,896)            275
Harvest administration             1,852,939        1,802,608     1,240,361            534,771          12,915           51,646
Silvicultural exams                 565,626          269,813       107,647             235,361         185,471        1,093,948
Transportation planning             148,451           59,856       133,400             242,740         117,087           96,880
Appeals & litigation                 (65,065)         73,269         10,839              7,613                8               0
Appeals & litigation- indirect          115              181              0                   0               0               0
Total timber sales outlays       $11,458,304       $9,388,954   $5,450,162          $3,849,950      $5,712,897       $4,745,334


Volume offered (MMBF)                  111.8           104.2           57.5                40.9            65.0            68.8
Volume sold (MMBF)                      75.7             72.4          41.0                16.8            41.9            39.7
Volume harvested (MMBF)                164.5             88.2          76.7                74.0            41.8            42.8


San Bernardino National Forest
Sales preparation                  $239,529          $69,434       $51,126            $102,504         $77,708           $1,533
General administration               76,246           39,082         47,765             97,788         178,395           66,611
Analysis/documentation               68,202           29,415         14,900              2,605               86           1,753
Harvest administration              217,057          116,282         67,169             66,061          49,400           74,543
Silvicultural exams                  36,238           25,321         23,104              1,092               (2)              4
Transportation planning                    0                0             0             12,351               45               0
Appeals & litigation                       0                0             0                   0               0               0
Appeals & litigation- indirect             0                0             0                   0               0               0
Total timber sales outlays         $637,272         $279,533      $204,065            $282,400        $305,632         $144,444


Volume offered (MMBF)                    2.9              2.6           2.5                 2.0             1.8              1.3
Volume sold (MMBF)                       0.5              0.3           0.4                 0.0             0.0              0.0
Volume harvested (MMBF)                  2.8              4.2           2.4                 2.3             1.6              5.4


Sequoia National Forest
Sales preparation                 $1,128,643        $993,042      $666,631          $1,550,449      $1,468,462       $1,242,015
General administration              789,101          731,569       512,441             712,474         755,463          806,592
Analysis/documentation             2,038,771        1,225,125      649,491             176,881         520,236          214,604
Harvest administration              558,715          624,000       374,154             215,000         266,758          136,806
Silvicultural exams                 122,839          313,906       114,149               (1,500)          9,629              29
Transportation planning              76,080           17,586          3,708            155,697          56,566           73,418
                                                                                                                     (continued)


                                         Page 44                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Appeals & litigation               192,644          101,782         26,122              6,034                0                0
Appeals & litigation- indirect      92,772           11,371         25,819            328,982         298,826          195,497
Total timber sales outlays       $4,999,565       $4,018,380    $2,372,516         $3,144,016      $3,375,940       $2,668,961


Volume offered (MMBF)                  63.9             37.6          21.8                20.7            15.2            33.1
Volume sold (MMBF)                     11.1             46.1          11.4                 2.4             6.0              9.7
Volume harvested (MMBF)                63.9             46.3          19.2                17.0            16.7            18.4


Shasta-Trinity National Forest
Sales preparation                $1,426,106       $1,223,730    $1,180,059         $2,547,242      $3,749,940       $3,310,890
General administration             915,139          732,266       829,950            1,022,029       1,713,658         978,367
Analysis/documentation            1,838,410        1,103,694      798,111              96,153             (823)        374,374
Harvest administration            1,181,132         852,226       642,488             463,179         739,223        1,734,492
Silvicultural exams                433,395          142,942          9,657            173,576            9,117         325,737
Transportation planning             84,258           26,024       115,953             158,044         413,300          996,507
Appeals & litigation                64,154              (258)          (31)                (30)          5,444             118
Appeals & litigation- indirect           0                 0             0                  0                0                0
Total timber sales outlays       $5,942,594       $4,080,623    $3,576,186         $4,460,194      $6,629,859       $7,720,485


Volume offered (MMBF)                  48.7             53.5          33.8                51.4            65.9            80.2
Volume sold (MMBF)                     23.7             24.4          14.4                23.0            46.3            44.5
Volume harvested (MMBF)               116.0             73.5          42.2                30.9            50.3            49.5


Sierra National Forest
Sales preparation                $1,916,572       $1,681,573    $1,049,576         $1,192,752      $1,859,308       $1,434,221
General administration             815,304          827,833      1,364,275           1,258,650       1,505,148       1,424,673
Analysis/documentation            1,482,319        1,114,482      437,729              68,099          17,902           40,374
Harvest administration            1,092,495        1,075,746      466,946             658,491         605,790          356,865
Silvicultural exams                274,552          175,802       165,645             104,542          74,187            5,307
Transportation planning               1,697          41,206         59,770             87,728          66,078           29,068
Appeals & litigation                     0                 0         4,154                  0                0                0
Appeals & litigation- indirect           0            2,986         12,138                  0                0           (4,662)
Total timber sales outlays       $5,582,939       $4,919,629    $3,560,234         $3,370,261      $4,128,414       $3,285,846


Volume offered (MMBF)                  92.2             65.8          34.5                44.1            34.6            33.0
Volume sold (MMBF)                     33.1             43.6          27.2                31.3            10.8            30.4
Volume harvested (MMBF)                85.0             64.9          35.5                20.7            49.0            26.4


                                                                                                                    (continued)


                                        Page 45                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Six Rivers National Forest
Sales preparation                $1,150,375        $338,012      $159,287            $425,134        $621,332         $752,938
General administration             698,230          573,224       506,168             849,784         987,092        1,185,672
Analysis/documentation            1,277,767         628,100       158,154              45,586         324,118          681,341
Harvest administration             937,070          999,571       694,405             748,820         671,469          540,131
Silvicultural exams                130,122          155,617         50,851              2,590         234,950              817
Transportation planning            299,064          137,823          9,934             82,981          27,767              215
Appeals & litigation                  3,191              766             0                105               27             107
Appeals & litigation- indirect      13,499           16,675       258,065              52,178               45              43
Total timber sales outlays       $4,509,318       $2,849,788    $1,836,865         $2,207,179      $2,866,801       $3,161,264


Volume offered (MMBF)                  12.9               3.7          2.6                 4.0            33.7            21.4
Volume sold (MMBF)                      5.4               2.6          0.2                 2.2             7.4            16.7
Volume harvested (MMBF)                68.6              41.9         30.9                13.0            24.8            23.1


Stanislaus National Forest
Sales preparation                $2,038,495       $2,252,022     $964,991          $1,840,680      $2,667,582       $2,347,982
General administration             755,462          879,799       702,408            1,447,261       1,877,452       1,411,843
Analysis/documentation            2,756,816        1,973,344      605,228             180,017         101,195           24,660
Harvest administration            1,541,431        1,462,524     1,095,159            730,367        1,706,274         579,666
Silvicultural exams                200,589          153,518       272,653             225,900         149,963          552,407
Transportation planning                 16           85,799       249,019             151,226            1,380          13,240
Appeals & litigation                13,915            (1,568)            0                  0                0               0
Appeals & litigation-              140,019           10,913          6,222              1,297             640              818
Total timber sales               $7,446,743       $6,816,351    $3,895,680         $4,576,749      $6,504,486       $4,930,616


Volume offered (MMBF)                  78.1              79.5         25.6                42.2            34.8            85.2
Volume sold (MMBF)                     42.6              49.7         18.9                17.0            33.5            61.5
Volume harvested (MMBF)               133.5              99.6         61.0                46.9            32.6            29.8


Tahoe National Forest-Lake Tahoe Basin Management Unit
Sales preparation                $2,962,140       $2,127,518    $1,456,269         $4,330,249      $5,933,288       $2,759,100
General administration            1,051,299        1,180,179      747,955            1,180,035       1,795,559       2,216,303
Analysis/documentation            2,276,692        2,602,586     1,795,390            325,932          66,625        2,501,873
Harvest administration             842,094          676,703      1,047,717           1,816,778       1,907,185       1,455,016
Silvicultural exams                235,867          209,659       349,122          (1,416,119)       2,322,780         406,445
Transportation planning             89,184           13,401          4,752            262,795         100,826          158,962
Appeals & litigation                72,395           23,630         10,691                  0             599                0
                                                                                                                    (continued)


                                        Page 46                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                          Appendix II
                                          Timber Sales Outlays and Amounts of
                                          Timber Volumes by Forest and Region,
                                          Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                     Fiscal year
Category/Volumes                        1992              1993          1994               1995            1996             1997
Appeals & litigation- indirect         7,785            15,101          8,133               890                0               0
Total timber sales                $7,537,454         $6,848,776    $5,420,030        $6,500,559     $12,126,861       $9,497,699


Volume offered (MMBF)                    57.4              82.3          69.7              126.3            87.9            89.5
Volume sold (MMBF)                       25.5              44.0          83.4              119.9            38.0            46.7
Volume harvested (MMBF)                  78.8              42.1          44.2               50.9           101.2            74.0


Region 5 totals
Sales preparation                $24,917,007        $21,095,893   $14,842,894       $23,868,927     $35,873,666      $27,379,653
General administration            14,013,166         12,932,803    11,523,970        15,258,412      19,667,537       18,487,059
Analysis/documentation            25,408,439         16,789,226    10,468,364          3,110,371       1,216,812       4,740,593
Harvest administration            14,975,851         13,632,634    10,906,972          9,249,559       9,541,043       8,701,043
Silvicultural exams                 4,822,823         3,354,932     3,061,714          1,287,532       4,296,468       3,432,741
Transportation                      1,920,311          626,004      1,277,334          2,393,176       2,247,070       1,986,175
Appeals & litigation                 563,254           530,584       223,061            782,139         428,053           26,226
Appeals & litigation- indirect       647,408          1,061,434     1,499,275           871,350         740,873          560,027
Total timber sales outlays       $87,268,258        $70,023,510   $53,803,584       $56,821,467     $74,011,521      $65,313,516


Volume offered (MMBF)                  781.6              768.9         449.9              544.7           610.3           667.4
Volume sold (MMBF)                     373.1              586.6         329.3              305.3           338.1           495.5
Volume harvested (MMBF)               1150.8              719.9         613.0              453.6           551.1           494.0


Region 6—Pacific Northwest Region
Regional Office
Sales preparation                 $4,720,641         $3,388,319    $1,469,679        $1,446,736      $1,304,792       $1,264,849
General administration              5,298,406         4,708,840     3,041,392          2,114,289       4,545,261       4,043,967
Analysis/documentation              1,077,063         1,091,153      833,811            148,085          48,821          176,956
Harvest administration              1,585,156         1,768,047      332,573            (973,504)       595,449          510,187
Silvicultural exams                 4,009,158         4,500,456     2,407,453           551,247         154,018          595,076
Transportation planning                  165           539,267       533,261            827,837        1,147,940         890,006
Appeals & litigation                     432               173       928,834            (104,391)        21,239           38,414
Appeals & litigation- indirect       125,794           303,102       319,569            601,661         217,056          186,537
Total timber sales outlays       $16,816,814        $16,299,357    $9,866,572        $4,611,959      $8,034,576       $7,705,991


Colville National Forest
Sales preparation                 $1,704,583         $2,448,158     $861,110         $1,500,725      $1,883,626       $2,481,063
General administration              1,182,998          986,080       929,264           1,604,367       1,561,755       1,681,210
Analysis/documentation              3,476,890         2,575,308      607,224           1,554,091       1,711,475       1,003,065
                                                                                                                      (continued)


                                          Page 47                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Harvest administration            1,389,166        1,317,834      883,752             496,437         445,627          472,907
Silvicultural exams               1,928,150        1,319,759      544,605             155,054         194,292           42,351
Transportation planning             49,714           47,325       260,972             211,771         166,849          209,548
Appeals & litigation                43,785           85,715       778,101             133,534          50,792           25,788
Appeals & litigation- indirect      47,626           74,731         16,730            147,987            4,762          23,952
Total timber sales outlays       $9,822,910       $8,854,910   $4,881,758          $5,803,965      $6,019,179       $5,939,884


Volume offered (MMBF)                  26.4             13.5          45.1                60.3            48.1            59.1
Volume sold (MMBF)                     18.4             25.5          49.8                14.6            45.6            31.1
Volume harvested (MMBF)                82.3             72.2          41.4                41.9            35.7            30.4


Deschutes National Forest
Sales preparation                $2,109,503       $2,074,607   $1,266,324          $1,545,546      $2,729,943       $3,020,196
General administration            1,088,466         964,469      1,260,076           1,581,490       1,863,153       1,640,663
Analysis/documentation            2,041,911        1,831,132     1,281,015           1,091,384       2,126,331       1,548,478
Harvest administration             946,417         1,108,189      954,868            1,028,754        754,793          976,772
Silvicultural exams               1,107,371        1,052,857      660,865             505,188         702,005          789,895
Transportation planning               1,266                5        19,126            115,315         133,096          147,818
Appeals & litigation                39,455          134,859       149,561                  (26)          8,954               0
Appeals & litigation- indirect      99,002           83,340           (514)                 0                0               0
Total timber sales outlays       $7,433,391       $7,249,459   $5,591,320          $5,867,651      $8,318,274       $8,123,822


Volume offered (MMBF)                 102.3             61.3          83.8                66.7           100.7            94.0
Volume sold (MMBF)                     70.6             66.1          54.5                37.5            66.4            95.6
Volume harvested (MMBF)               152.4           139.3          128.1              129.7             58.7            93.6


Fremont National Forest
Sales preparation                $1,664,541       $2,129,538   $1,163,621            $890,876      $1,241,254       $1,107,098
General administration             992,152          847,841       958,141             911,866        1,077,194         942,174
Analysis/documentation            1,647,780        1,609,082      872,657             530,626         559,681          529,022
Harvest administration            1,178,886        1,251,578      900,743             704,941         593,989          681,124
Silvicultural exams                660,514          790,892       340,196             230,014         161,102          150,903
Transportation planning             56,604           73,701          2,518             70,024          43,927           90,686
Appeals & litigation                23,688           18,171            825                  0            4,532             931
Appeals & litigation- indirect      14,985            3,109          1,096                  0               14               0
Total timber sales outlays       $6,239,151       $6,723,913   $4,239,797          $3,338,346      $3,681,694       $3,501,938


Volume offered (MMBF)                  48.2             55.9          41.9                27.4            34.6            44.0
                                                                                                                    (continued)


                                        Page 48                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                           Appendix II
                                           Timber Sales Outlays and Amounts of
                                           Timber Volumes by Forest and Region,
                                           Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                      Fiscal year
Category/Volumes                         1992              1993         1994                1995            1996             1997
Volume sold (MMBF)                        53.0              46.8         13.8                14.6            30.2            37.0
Volume harvested (MMBF)                   94.2             115.7         66.2                61.7            27.8            58.2


Gifford Pinchot National Forest
Sales preparation                  $2,757,610         $2,141,153    $913,200          $1,561,768      $3,148,081       $3,649,549
General administration              1,450,644           971,588     1,394,775           1,942,451       1,537,616       1,313,503
Analysis/documentation              3,014,840          2,022,772    1,302,339           1,355,514        357,136          230,197
Harvest administration              2,546,874          2,254,385    1,372,245            958,303         838,347          879,493
Silvicultural exams                  545,209            938,093      144,405              97,867          65,297          111,702
Transportation planning                 81,756          175,525        39,320            160,638         142,754          140,722
Appeals & litigation                      756                 0             0              2,563                2         101,336
Appeals & litigation- indirect           2,046                0             0                  0                0               0
Total timber sales outlays        $10,399,735         $8,503,516   $5,166,285         $6,079,103      $6,089,234       $6,426,502


Volume offered (MMBF)                     22.6              14.4          8.9                 2.8            59.8            63.8
Volume sold (MMBF)                        22.1              13.9          0.6                 9.4            46.2            55.7
Volume harvested (MMBF)                  160.3             154.9         96.1                58.7            11.3            40.8


Malheur National Forest
Sales preparation                  $3,040,001         $4,123,582   $1,681,156         $2,865,306      $3,911,310       $2,808,571
General administration              1,180,121           928,326     1,117,793           1,224,904       1,883,043       1,718,989
Analysis/documentation              4,909,095          4,858,472    2,464,056            747,599        1,434,230       2,146,504
Harvest administration              1,769,499          1,658,752    1,390,000            929,253         704,321          694,965
Silvicultural exams                 1,449,150          1,279,103     809,185             405,845         470,978          258,650
Transportation planning                 95,067          335,863        69,824            262,043            5,576           7,789
Appeals & litigation                     3,816             4,308          315              2,878             470              949
Appeals & litigation- indirect          16,787           40,506        11,079              6,071            1,784           7,398
Total timber sales outlays        $12,463,536        $13,228,912   $7,543,409         $6,443,898      $8,411,713       $7,643,815


Volume offered (MMBF)                    100.8              71.7         33.1                66.9            80.9            38.9
Volume sold (MMBF)                        92.5              79.0         18.2                24.7            46.0            30.7
Volume harvested (MMBF)                  184.1             126.7        127.9              132.0             47.0            43.7


Mt. Baker-Snoqualmie National Forests
Sales preparation                   $488,744           $345,656     $237,562            $293,945        $466,393         $197,865
General administration               641,507            485,905      596,538             733,709         661,002          533,501
Analysis/documentation               528,857            531,030      162,630              66,722          54,070          264,808
Harvest administration              1,488,023          1,081,187     602,350             593,462         502,078          309,911
                                                                                                                       (continued)


                                           Page 49                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992             1993          1994                1995            1996             1997
Silvicultural exams                 437,708          411,772         60,048              8,191          20,147           26,391
Transportation planning                  12                 1           241             31,528          11,521          172,014
Appeals & litigation                  (2,915)            255         25,411              9,594                0               0
Appeals & litigation- indirect       10,922            7,148            375             95,127          42,167           47,227
Total timber sales outlays        $3,592,858       $2,862,953   $1,685,155          $1,832,277      $1,757,376       $1,551,717


Volume offered (MMBF)                   20.4              8.9           6.0                45.8            10.1            15.2
Volume sold (MMBF)                      14.4             19.9           5.8                 0.4             9.9            10.0
Volume harvested (MMBF)                 83.3             20.4          28.1                25.0            27.2              6.7


Mt. Hood National Forest
Sales preparation                 $2,842,560       $2,379,804   $1,157,407          $2,699,273      $3,474,352       $2,267,432
General administration             1,465,140        1,136,741     1,977,907           2,058,970       2,433,675       2,367,576
Analysis/documentation             2,749,156        2,363,633     1,857,868            888,539        1,143,707       1,448,384
Harvest administration             1,767,842        1,644,989     1,051,957            824,915         902,960          820,602
Silvicultural exams                1,016,021         589,502       172,675             217,965         162,621          318,207
Transportation                      283,621          414,293         27,101            716,202         593,390          341,462
Appeals & litigation                   1,259                0             0              1,938            3,373         152,383
Appeals & litigation- indirect       11,484           14,918         22,718             10,727            7,717           7,585
Total timber sales outlays       $10,137,083       $8,543,879   $6,267,633          $7,418,528      $8,721,794       $7,723,631


Volume offered (MMBF)                   32.0             43.0          27.3                41.4            63.6            74.0
Volume sold (MMBF)                      40.1             66.3          29.9                19.8            37.2            89.1
Volume harvested (MMBF)                129.4             64.0          45.6                28.1            27.0            48.3


Ochoco National Forest
Sales preparation                 $2,950,307       $2,448,746   $1,180,297          $2,063,340      $1,918,419       $1,175,535
General administration             1,173,655         851,627      1,358,483           1,241,048       1,403,406         955,300
Analysis/documentation             3,071,953        3,300,268     1,441,251            924,398        1,233,396         872,128
Harvest administration              886,331         1,007,650      743,719             657,351         650,122          573,387
Silvicultural exams                 484,344          763,808       357,413             247,340         156,338          114,239
Transportation planning             356,416          282,627       182,520              13,377          80,580           25,275
Appeals & litigation                    692           89,685         77,034             67,485          58,508           96,676
Appeals & litigation-                21,222               22             (2)                 0                0          34,116
Total timber sales outlays        $8,944,920       $8,744,432   $5,340,715          $5,214,339      $5,500,770       $3,846,656


Volume offered (MMBF)                   25.7             35.1           9.8                26.2            38.9            26.1
Volume sold (MMBF)                      42.2             25.3           1.9                 5.4            27.2            25.8
                                                                                                                     (continued)


                                         Page 50                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                       Appendix II
                                       Timber Sales Outlays and Amounts of
                                       Timber Volumes by Forest and Region,
                                       Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                  Fiscal year
Category/Volumes                     1992             1993          1994                1995            1996             1997
Volume harvested (MMBF)              103.4             86.7          46.2                33.7            20.1            23.4


Okanogan National Forest
Sales preparation               $1,568,779       $1,497,580     $791,854          $1,311,623      $1,359,422       $1,135,733
General administration            647,611          546,297       471,937             551,569         753,550          836,544
Analysis/documentation           1,553,891        1,909,918      870,825             200,161        1,142,605       1,234,745
Harvest administration            686,598          627,712       333,779             411,817         458,562          532,474
Silvicultural exams               343,992          732,119       304,586             166,277         121,655           96,114
Transportation planning            80,370          118,895       137,785             101,976          49,584           34,154
Appeals & litigation               72,717           52,551         72,688              1,711             270                0
Appeals & litigation-indirect      54,242           31,773         12,457              3,417          12,434            4,721
Total timber sales outlays      $5,008,200       $5,516,844   $2,995,911          $2,748,551      $3,898,082       $3,874,485


Volume offered (MMBF)                 20.6             10.2          15.6                30.4            11.0            31.5
Volume sold (MMBF)                    12.1              7.3          13.3                15.1            16.8            17.0
Volume harvested (MMBF)               36.0             30.3          24.7                22.0            23.5            12.3


Olympic National Forest
Sales preparation                $466,099         $430,558      $336,912            $272,729        $557,188         $598,974
General administration           1,010,114         585,662       870,218             876,183         793,669          747,154
Analysis/documentation            541,899          427,684       214,686             178,631         195,093           17,038
Harvest administration            912,273          574,449       623,341             530,052         529,439          322,329
Silvicultural exams               641,870          271,603         96,955             67,118          71,527          125,769
Transportation planning            39,422           63,061         44,495            132,064          28,542          343,158
Appeals & litigation                    0                 0             0                  0                0               0
Appeals & litigation-indirect        3,461          26,695        (24,640)                 0                0               0
Total timber sales outlays      $3,615,138       $2,379,711   $2,161,967          $2,056,777      $2,175,458       $2,154,422


Volume offered (MMBF)                 15.0              8.8           9.9                10.1            11.0            13.5
Volume sold (MMBF)                     8.6             13.4          12.0                 0.5            13.9              8.0
Volume harvested (MMBF)               57.2             18.9           7.6                13.6            17.7            10.1


Rogue River National Forest
Sales preparation               $1,080,061       $1,578,868     $832,193          $1,009,837      $1,775,396       $2,239,146
General administration            949,890          710,327      1,313,986           1,111,757       1,573,140       1,521,769
Analysis/documentation           1,835,773        1,287,686      471,349             271,201         274,939           11,428
Harvest administration           1,282,284        1,294,034     1,213,203            729,042        1,082,213         769,592
Silvicultural exams               480,348          248,194       109,729              36,619          84,735           46,494
                                                                                                                   (continued)


                                       Page 51                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                       Appendix II
                                       Timber Sales Outlays and Amounts of
                                       Timber Volumes by Forest and Region,
                                       Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                  Fiscal year
Category/Volumes                     1992             1993          1994                1995            1996             1997
Transportation planning            19,920           38,082          3,848             65,320            6,672         142,257
Appeals & litigation                   38              563          3,461             53,293              (29)        371,818
Appeals & litigation-indirect      35,574           30,007             18                631                0               0
Total timber sales outlays      $5,683,888       $5,187,762   $3,947,787          $3,277,700      $4,797,065       $5,102,504


Volume offered (MMBF)                  7.2             14.7          17.2                17.2            26.6            28.9
Volume sold (MMBF)                     6.0              9.3          13.6                25.0            21.0            18.9
Volume harvested (MMBF)               62.8             61.2          47.0                28.8            20.4            30.5


Siskiyou National Forest
Sales preparation               $1,910,965       $1,751,881     $586,979            $443,684      $1,134,793         $626,671
General administration           1,437,508        1,257,621     1,289,511           1,363,368       1,367,576       1,402,876
Analysis/documentation           2,816,210        1,950,687      615,180             793,574         923,394          620,946
Harvest administration           1,501,026        1,342,439      935,058             517,912         567,074          437,442
Silvicultural exams              1,251,369         887,408       225,804              70,577         140,771           62,750
Transportation planning           138,576           48,585           (244)           111,632         249,919          165,261
Appeals & litigation                 6,526             633         41,108                155                0         421,833
Appeals & litigation-indirect        4,339          16,731          9,737              8,602          12,565            5,830
Total timber sales outlays      $9,066,520       $7,255,987   $3,703,133          $3,309,503      $4,396,093       $3,743,609


Volume offered (MMBF)                  1.8              5.0           7.8                16.7            28.4            24.4
Volume sold (MMBF)                     0.8              2.5          10.5                17.2            45.5            26.7
Volume harvested (MMBF)               50.7             10.7          12.1                16.6            56.5            37.2


Siuslaw National Forest
Sales preparation               $1,936,002       $1,300,641     $272,035          $1,235,888      $1,591,880       $1,305,930
General administration           1,454,074         821,257       756,814             894,434         631,501          673,080
Analysis/documentation           1,940,129         935,905       178,928              93,038         145,810          254,784
Harvest administration           1,262,658        1,170,116     1,550,389            875,663         689,224          597,316
Silvicultural exams               479,591          305,250       150,760              16,246          15,949           11,826
Transportation planning              4,601           1,032         31,284             84,775         181,815          157,723
Appeals & litigation                 1,330           3,060         17,431                408                0         180,685
Appeals & litigation-indirect         114                 0             0                  0                0               0
Total timber sales outlays      $7,078,499       $4,537,261   $2,957,641          $3,200,451      $3,256,178       $3,181,344


Volume offered (MMBF)                  4.9              8.7           4.6                 9.2            28.3            28.7
Volume sold (MMBF)                     6.6              2.6           4.6                 0.0            25.5            35.5
Volume harvested (MMBF)              100.7             54.6          15.2                24.2            21.0              4.9
                                                                                                                   (continued)


                                       Page 52                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                          Appendix II
                                          Timber Sales Outlays and Amounts of
                                          Timber Volumes by Forest and Region,
                                          Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                     Fiscal year
Category/Volumes                        1992              1993         1994                1995            1996             1997


Umatilla National Forest
Sales preparation                  $2,842,945        $2,090,802    $518,026          $1,353,272      $1,610,312       $1,489,120
General administration              1,343,147         1,152,256    1,266,970            914,395        1,310,485       1,268,568
Analysis/documentation              5,305,684         4,492,371    1,883,671            679,605        1,485,545       1,086,380
Harvest administration              1,562,014         1,415,748     983,130             667,490         569,662          695,881
Silvicultural exams                 1,231,299         1,281,623     899,541             740,944         413,687          438,586
Transportation plannings                6,281           10,802      180,522             397,246         365,005          343,230
Appeals & litigation                    8,400           23,474         9,614                117            5,119           7,555
Appeals & litigation-indirect         24,555              2,090       12,670              5,915            5,062           5,784
Total timber sales outlays      $12,324,324         $10,469,167   $5,754,144         $4,758,983      $5,764,877       $5,335,104


Volume offered (MMBF)                    61.5              42.0          8.5                22.3            44.7            76.5
Volume sold (MMBF)                       50.8              46.2          2.6                 6.0            31.4            63.9
Volume harvested (MMBF)                 142.4             105.8         41.4                21.0            53.7            56.0


Umpqua National Forest
Sales preparation                  $1,846,545        $1,717,072    $824,685          $1,546,657      $2,387,818       $1,856,681
General administration              1,639,303         1,276,923    1,298,188           1,391,204       1,518,306       1,942,003
Analysis/documentation              2,783,249         1,912,090    1,060,618            479,411         592,392        1,516,051
Harvest administration              1,345,769         1,506,991    1,438,775            990,527         842,610          668,898
Silvicultural exams                  535,657           314,349        80,003            261,666         118,366          230,737
Transportation planning               53,071            80,202      275,334             202,763         214,220          (14,668)
Appeals & litigation                 150,461              2,276       51,730             20,932             946          361,671
Appeals & litigation-indirect         78,970              4,252           17                  0             467                0
Total timber sales outlays         $8,433,025        $6,814,156   $5,029,350         $4,893,161      $5,675,125       $6,561,373


Volume offered (MMBF)                    12.0               6.2         21.3                41.4            48.0            71.2
Volume sold (MMBF)                       12.2               4.3         19.3                15.3            57.8            57.4
Volume harvested (MMBF)                 147.0             107.1        121.5                54.3            66.4            52.6


Wallowa-Whitman National Forests
Sales preparation                  $3,138,598        $2,367,573   $1,253,211         $1,051,373      $1,104,075       $1,071,294
General administration              1,355,221         1,204,134    1,449,625           1,650,788       1,670,244       1,716,425
Analysis/documentation              4,015,036         3,000,779    1,697,811           1,099,739       1,165,062       1,406,528
Harvest administration              2,160,510         1,796,247     946,361             721,050        1,282,730         963,077
Silvicultural exams                 1,501,339         1,096,499     190,670             260,248         139,822          172,703
Transportation planning               13,866            42,190        90,699             69,551          22,335           51,551
                                                                                                                      (continued)


                                          Page 53                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992              1993         1994                1995            1996             1997
Appeals & litigation               321,879              9,809          374                764             833           21,957
Appeals & litigation-indirect       41,558            30,257        33,071                700                0           5,688
Total timber sales outlays      $12,548,007        $9,547,488   $5,661,822         $4,854,213      $5,385,101       $5,409,223


Volume offered (MMBF)                  79.3              24.0         29.4                53.7            53.1            49.1
Volume sold (MMBF)                     39.0              30.6          9.5                15.7            51.2            45.3
Volume harvested (MMBF)               100.6              74.8         57.9                33.1            45.3            47.0


Wenatchee National Forest
Sales preparation                $2,195,623        $1,063,391    $842,870          $2,120,337      $2,852,233       $2,280,911
General administration            1,170,335          632,178      996,094            1,574,290       1,486,476       1,206,475
Analysis/documentation            2,013,579         1,698,015    1,183,302           1,445,085        889,669          698,646
Harvest administration            1,192,411          936,670      644,991             463,828         742,395          471,189
Silvicultural exams                455,857           221,072        39,772           1,202,449        171,891           55,750
Transportation planning            198,352           213,447      381,840             173,039         183,507          362,441
Appeals & litigation                76,864              3,789        1,069             31,034            1,566           2,973
Appeals & litigation-indirect         2,017              678             1                  0                0               0
Total timber sales outlays       $7,305,038        $4,769,240   $4,089,940         $7,010,063      $6,327,736       $5,078,385


Volume offered (MMBF)                  22.9              16.8         12.0                98.8            92.5            50.4
Volume sold (MMBF)                     12.7              11.8         10.8                49.0            72.7            25.4
Volume harvested (MMBF)                94.5              58.4         32.5                17.9            91.7            56.4


Willamette National Forest
Sales preparation                $4,238,445        $2,695,301   $1,318,749         $2,508,117      $3,443,273       $4,175,935
General administration            2,638,492         1,678,016    1,928,343           2,625,634       2,749,316       2,997,271
Analysis/documentation            4,313,498         3,958,126    1,227,620           1,139,361        666,245          873,700
Harvest administration            2,640,170         2,300,732    1,669,947           1,244,091       1,147,398       1,297,478
Silvicultural exams               1,602,418          582,832      109,218             141,733          78,365           73,975
Transportation planning            281,039            69,183      136,628             337,477         326,027          389,733
Appeals & litigation                39,493            55,097        99,775             79,739            5,393       1,330,482
Appeals & litigation-indirect       34,157            20,671        14,363             18,145          24,169           16,078
Total timber sales outlays      $15,787,713       $11,359,958   $6,504,643         $8,094,297      $8,440,186      $11,154,652


Volume offered (MMBF)                  35.6              33.1         27.2                76.2            89.8           106.6
Volume sold (MMBF)                     95.5              48.0         35.9                 9.4           118.4            71.2
Volume harvested (MMBF)               261.1             226.8        126.3                99.2            56.2            90.9


                                                                                                                    (continued)


                                        Page 54                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992              1993          1994               1995            1996             1997
Winema National Forest
Sales preparation                 $2,683,407        $2,484,401    $1,650,287        $2,644,371      $3,663,713       $2,178,954
General administration             1,074,847          984,265      1,214,717          1,515,960       1,592,426       1,724,464
Analysis/documentation             2,897,700         2,672,000     1,843,020           720,660         728,200        2,520,075
Harvest administration             1,191,616         1,751,427     1,052,917           932,429         864,209          740,398
Silvicultural exams                 796,118           940,919       864,982            615,828         670,161          553,688
Transportation planning                  64            50,368        79,922             83,571         116,790          201,717
Appeals & litigation                  10,223           11,369         (1,039)            6,158            1,218           1,489
Appeals & litigation-indirect         16,404           15,920          5,794             6,194             501            2,645
Total timber sales outlays        $8,670,379        $8,910,667    $6,710,601        $6,525,169      $7,637,219       $7,923,430


Volume offered (MMBF)                   44.8             156.5          26.3               62.7            37.7            55.3
Volume sold (MMBF)                      40.8             114.7          10.5               26.9            67.1            31.9
Volume harvested (MMBF)                 87.7             132.5          61.4               35.5            68.0            24.4


Region 6 totals
Sales preparation                $46,185,959       $40,457,631   $19,158,158       $30,365,404     $41,558,273      $36,931,507
General administration            29,193,629        22,730,352    25,490,772        27,882,674      32,412,794       31,233,512
Analysis/documentation            52,534,192        44,428,111    22,069,862        14,407,424      16,877,800       18,459,863
Harvest administration            29,295,522        27,809,177    19,624,100        13,303,811      14,763,202       13,415,422
Silvicultural exams               20,957,484        18,528,111     8,568,865          5,998,414       4,113,727       4,275,806
Transportation planning            1,760,183         2,604,454     2,496,996          4,168,146       4,070,051       4,201,877
Appeals & litigation                798,901           495,788      2,256,292           307,885         163,188        3,116,940
Appeals & litigation-indirect       645,258           705,950       434,540            905,176         328,697          347,560
Total timber sales outlays      $181,371,127   $157,759,574 $100,099,585           $97,338,934    $114,287,731     $111,982,486


Volume offered (MMBF)                  684.0             629.8         435.7             776.2            907.8           951.2
Volume sold (MMBF)                     638.4             633.5         317.1             306.5            830.0           776.2
Volume harvested (MMBF)               2130.1           1661.0        1127.2              877.0            775.2           767.4


Region 8—Southern Region
Regional Office
Sales preparation                 $2,763,608        $2,076,317    $1,063,761        $1,034,245        $568,230       $1,844,916
General administration             1,940,591         2,042,745     1,917,595          1,248,343       1,975,443       2,959,665
Analysis/documentation                55,511           35,574        25,601             21,177             (313)        627,408
Harvest administration             1,207,210         1,098,698      650,458            441,812         550,666          512,355
Silvicultural exams                 564,753           706,547       423,151            290,454          99,621          181,233
Transportation planning               75,250           44,878        30,125            454,512         492,490          308,487
                                                                                                                     (continued)


                                         Page 55                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Appeals & litigation                      0                0             0                  0         546,199                0
Appeals & litigation-indirect      101,688            5,734         13,927            335,764         355,342          268,630
Total timber sales outlays      $6,708,610        $6,010,494    $4,124,618         $3,826,306      $4,587,677       $6,702,693


National Forests in Alabama
Sales preparation               $1,033,248         $951,566      $718,356            $905,410      $1,222,245         $951,180
General administration             445,325          348,793       415,045             463,856         646,132          557,314
Analysis/documentation             266,053          286,947       301,013             171,135         121,296          205,423
Harvest administration             512,820          450,526       425,699             542,622         667,480          316,648
Silvicultural exams                293,964          256,374       187,209             271,014         144,975          125,088
Transportation planning             60,083              241              0             31,724          34,380           65,323
Appeals & litigation                      0                0           110                  3                0               0
Appeals & litigation-indirect             0          17,662            198                  0          33,194                0
Total timber sales outlays      $2,611,493        $2,312,110    $2,047,630         $2,385,764      $2,869,702       $2,220,976


Volume offered (MMBF)                  70.5             58.5          58.8                56.7            55.9            35.4
Volume sold (MMBF)                     54.1             38.0          57.2                40.0            42.7            25.0
Volume harvested (MMBF)               103.8             71.0          53.5                60.2            61.4            31.4


Caribbean National Forest
Sales preparation                     $610           $2,670       $18,098                $213               $0              $0
General administration                  (78)          4,493          6,642                725            6,357           5,418
Analysis/documentation           (1,348,908)         (24,146)            0                  0                0               0
Harvest administration                9,106           1,333              0                  0                0               0
Silvicultural exams                 18,844           18,395            130                849          26,710           18,660
Transportation planning                   0                0             0                417                0               0
Appeals & litigation                      0                0             0                  0                0               0
Appeals & litigation-indirect             0                0             0                  0                0               0
Total timber sales outlays      $(1,320,425)         $2,744       $24,870              $2,203         $33,067          $24,078


Volume offered (MMBF)                   0.0              0.0           0.0                 0.0             0.0              0.0
Volume sold (MMBF)                      0.0              0.0           0.0                 0.0             0.0              0.0
Volume harvested (MMBF)                 0.0              0.0           0.0                 0.0             0.0              0.0


Chattachoochee and Oconee National Forests
Sales preparation               $1,114,852         $936,513      $620,223             $23,792        $470,871         $636,563
General administration             462,096          433,604       481,726             420,308         649,204          705,216
Analysis/documentation             521,375          676,750       680,513            1,513,637       1,330,661         527,956
                                                                                                                    (continued)


                                        Page 56                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                       Appendix II
                                       Timber Sales Outlays and Amounts of
                                       Timber Volumes by Forest and Region,
                                       Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                  Fiscal year
Category/Volumes                     1992             1993          1994                1995            1996             1997
Harvest administration            472,310          501,576       363,482             321,977         326,098          432,059
Silvicultural exams               299,834          368,764       260,578             144,719          88,783          136,801
Transportation planning           128,974           85,005       104,474              98,532            7,417          51,438
Appeals & litigation                 3,915          51,432          4,889              1,955            2,131              91
Appeals & litigation-indirect      21,546           20,122         18,924                501            3,305             186
Total timber sales outlays      $3,024,903       $3,073,766   $2,534,808          $2,525,420      $2,878,470       $2,490,310


Volume offered (MMBF)                 55.6             49.5          30.9               28.0             51.0            11.6
Volume sold (MMBF)                    51.3             43.4          24.6               26.2             27.4              9.4
Volume harvested (MMBF)               57.8             54.4          40.5               28.3             39.1            27.1


Cherokee National Forest
Sales preparation                $643,756         $461,864      $480,982            $604,496        $526,728         $476,892
General administration            359,645          306,902       189,489             245,233         213,512          323,711
Analysis/documentation            174,893          269,667       331,904              26,410          34,461          157,832
Harvest administration            304,140          239,990       191,431             307,849         286,510          277,279
Silvicultural exams               303,554          360,780       104,314             137,147          66,825           97,488
Transportation                     50,629           40,327            928             90,313         127,352           52,573
Appeals & litigation                  255           20,638         19,853              9,471            5,869             867
Appeals & litigation-indirect           0            6,134          4,524                 85               (2)              (0)
Total timber sales outlays      $1,836,871       $1,706,303   $1,323,424          $1,421,004      $1,261,255       $1,386,642


Volume offered (MMBF)                 28.9             27.7          22.0               12.8             19.4            16.4
Volume sold (MMBF)                    22.9             16.3          12.3                8.3              9.1            15.0
Volume harvested (MMBF)               31.5             29.4          21.1               17.6             11.0            14.2


Daniel Boone National Forest
Sales preparation                $795,691         $752,572      $740,782            $807,447        $903,345         $570,546
General administration            442,672          411,616       380,525             579,790         717,688          636,559
Analysis/documentation            537,318          583,945       297,380             153,756            2,536         355,688
Harvest administration            396,929          313,650       268,605             267,102         296,895          322,861
Silvicultural exams               143,052          185,941       158,872             134,522         138,600          102,614
Transportation planning            55,242           61,374       131,601              47,733          65,790           50,714
Appeals & litigation                    0                 0             0                  0          16,005           13,225
Appeals & litigation-indirect           0            8,757         23,401              7,014            1,824               0
Total timber sales outlays      $2,370,904       $2,317,855   $2,001,167          $1,997,362      $2,142,683       $2,052,207


Volume offered (MMBF)                 40.8             19.6          15.9               25.3             19.2              7.9
                                                                                                                   (continued)


                                       Page 57                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Volume sold (MMBF)                     36.6             11.8           9.4                9.3             20.3            10.4
Volume harvested (MMBF)                38.3             38.4          20.8               12.2             19.2            16.7


National Forests in Florida
Sales preparation                 $923,490         $872,211      $590,987            $681,678        $772,754         $782,537
General administration              403,423         352,555       604,449             451,110         527,539          704,672
Analysis/documentation              347,984         507,419       278,893               4,819            7,827         349,618
Harvest administration              455,230         507,014       409,607             383,797         394,551          321,948
Silvicultural exams                 401,021         426,258       237,715             224,993         224,872          193,358
Transportation planning              13,236             382              0             58,615          52,556           85,119
Appeals & litigation                      0                0             0                  0                0               0
Appeals & litigation-indirect             0                0             0                  0               37               0
Total timber sales outlays       $2,544,384       $2,665,840   $2,121,651          $1,805,011      $1,980,136       $2,437,252


Volume offered (MMBF)                  74.2             71.6          48.4               52.7             48.2            48.3
Volume sold (MMBF)                     69.7             74.9          47.5               48.7             47.0            34.1
Volume harvested (MMBF)                75.7             90.1          58.4               65.5             29.3            32.3


George Washington-Jefferson National Forests
Sales preparation                $1,627,885       $1,171,688     $935,098            $508,378        $590,260         $776,651
General administration              502,848         476,406       645,300             812,200         917,874          861,552
Analysis/documentation              564,237         818,532       396,660             948,880         900,365          584,082
Harvest administration              556,043         464,226       305,355             454,232         375,724          311,666
Silvicultural exams                 364,956         412,971       294,437             248,751         246,518          266,219
Transportation planning             104,729          27,484          9,126             89,561          49,805           62,147
Appeals & litigation                 30,981          48,246         24,280             34,493            4,638          24,489
Appeals & litigation-indirect        14,118          21,452         39,964              3,293            2,438           6,762
Total timber sales outlays       $3,765,797       $3,441,007   $2,650,220          $3,099,788      $3,087,622       $2,893,568


Volume offered (MMBF)                 063.0             59.2          50.0               42.9             34.3            28.6
Volume sold (MMBF)                     49.0             59.2          43.7               30.4             28.2            24.8
Volume harvested (MMBF)                57.3             60.6          57.3               55.7             34.5            28.5


Kisatchie National Forest
Sales preparation                $1,628,756       $1,084,097   $1,215,403          $1,132,705      $1,347,213       $1,350,240
General administration              570,745         540,547       634,056             823,626         870,361          798,719
Analysis/documentation              290,387         545,818       324,970              47,078          15,946           16,107
Harvest administration              690,601         669,929       372,867             449,630         392,006          365,334
                                                                                                                    (continued)


                                        Page 58                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992             1993          1994                1995            1996             1997
Silvicultural exams                 348,452          357,525       300,840             263,647         233,964          290,386
Transportation planning             126,150          158,546       247,865              75,244          37,273           99,698
Appeals & litigation                     (10)               0           191                  0                0               0
Appeals & litigation-indirect              0                0             0                  0                0               0
Total timber sales outlays        $3,655,081       $3,356,460   $3,096,192          $2,791,929      $2,896,763       $2,920,484


Volume offered (MMBF)                   98.8             76.4          74.0                65.9            51.8            55.2
Volume sold (MMBF)                      82.6             70.4          73.7                60.4            50.4            55.8
Volume harvested (MMBF)                142.7             81.7          81.5                64.3            65.2            56.6


Marion-Sumter National Forests
Sales preparation                 $1,010,567        $784,687      $760,613            $431,365        $843,229         $788,001
General administration              399,826          348,358       589,519             589,438         480,598          700,533
Analysis/documentation              714,265          662,395       429,170             760,337         404,152          368,936
Harvest administration              472,823          548,995       408,177             376,223         367,155          290,636
Silvicultural exams                 295,706          256,212       132,490             162,584         178,077          138,900
Transportation planning              17,635                 0             0             98,741          51,637           41,813
Appeals & litigation                 41,990           48,037          8,089                908            1,479              18
Appeals & litigation-indirect        35,364            9,033          8,433              1,107            3,039              61
Total timber sales outlays        $2,988,176       $2,657,717   $2,336,491          $2,420,703      $2,329,366       $2,328,898


Volume offered (MMBF)                   73.4             66.5          57.5                55.1            41.6            36.6
Volume sold (MMBF)                      58.2             63.1          46.2                37.0            36.0            38.6
Volume harvested (MMBF)                 72.1             66.0          59.0                40.4            33.6            38.9


National Forests in Mississippi
Sales preparation                 $2,610,568       $2,331,716   $1,805,603          $3,492,404      $2,505,794       $3,306,325
General administration              853,541         1,064,217     1,298,389           1,565,588       1,573,998       1,531,121
Analysis/documentation              604,853          599,076       721,719             230,059         681,373          965,592
Harvest administration             1,011,910        1,307,313      636,064             801,748         875,072          811,799
Silvicultural exams                 721,928          622,244       397,554             417,943         481,129          504,359
Transportation planning              52,018            9,108         16,811             68,106          28,642           27,462
Appeals & litigation                       0                0             0                  0                0               0
Appeals & litigation-indirect              0                0             0                  0                0               0
Total timber sales outlays        $5,854,818       $5,933,673   $4,876,141          $6,575,848      $6,146,008       $7,146,658


Volume offered (MMBF)                  213.5           177.0          164.8              225.7            136.5           154.9
Volume sold 1 (MMBF)                    85.5           161.2          132.1              110.0             93.1           136.1
                                                                                                                     (continued)


                                         Page 59                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                            Appendix II
                                            Timber Sales Outlays and Amounts of
                                            Timber Volumes by Forest and Region,
                                            Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                       Fiscal year
Category/Volumes                          1992             1993          1994                1995            1996             1997
Volume harvested (MMBF)                   206.4           204.5          176.3              193.5            196.6           101.2


National Forests in North Carolina
Sales preparation                    $1,559,290       $1,096,761     $896,359            $951,941      $1,258,518       $1,252,902
General administration                  321,407         290,355       443,417             603,862         867,307          741,508
Analysis/documentation                  569,467         568,776       536,583             102,309          83,572          203,071
Harvest administration                  566,041         570,662       555,631             464,773         449,485          447,790
Silvicultural exams                     308,086         298,203       219,860             250,544         210,090          168,367
Transportation planning                   1,104           3,069       135,700              14,597         221,695          223,464
Appeals & litigation                     36,874          15,741          1,905                821                0               0
Appeals & litigation-indirect            21,891          14,536          2,431              1,871             541            2,156
Total timber sales outlays           $3,384,158       $2,858,102   $2,791,885          $2,390,717      $3,091,207       $3,039,258


Volume offered (MMBF)                      69.2             55.2          36.5                31.6            30.4            39.0
Volume sold (MMBF)                         35.0             45.6          25.8                21.7            17.4            18.3
Volume harvested (MMBF)                    69.7             50.7          36.8                37.9            29.2            24.5


Ouachita National Forest
Sales preparation                    $3,235,348       $2,604,112   $2,401,072          $3,285,922      $3,520,121       $2,777,718
General administration                  980,079         958,523      1,324,849           1,572,054       1,897,033       1,622,684
Analysis/documentation                1,633,485        1,348,625     1,233,502            307,071         270,796          908,948
Harvest administration                  760,256         806,132       803,954             712,646         804,916          951,477
Silvicultural exams                   1,070,983         865,452       473,778             448,182         598,628          583,174
Transportation planning                  55,564           6,890         37,507            130,640         143,499          155,582
Appeals & litigation                     11,281           2,218         53,179              7,396             111                0
Appeals & litigation-indirect            24,607          24,385         70,860             25,403             (128)          1,213
Total timber sales outlays           $7,771,602       $6,616,337   $6,398,700          $6,489,314      $7,234,976       $7,000,796


Volume offered (MMBF)                     155.0           156.1          141.2              149.1            137.6           125.0
Volume sold (MMBF)                        117.5           169.5          129.8              107.8            101.1            95.1
Volume harvested (MMBF)                    76.6           113.6          127.9              133.1            145.2           115.2


Ozark and St Francis National Forests
Sales preparation                    $1,366,037       $1,125,487     $935,314          $1,546,703      $1,927,207       $1,854,705
General administration                  480,321         441,424       446,846             434,070        1,012,597         824,782
Analysis/documentation                  586,621         424,539       482,029              33,898           (2,618)         14,588
Harvest administration                  415,729         374,198       420,617             434,376         344,120          451,473
Silvicultural exams                     589,796         549,258       221,930             405,696         276,441          287,003
                                                                                                                        (continued)


                                            Page 60                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                      1992              1993           1994               1995           1996             1997
Transportation planning            100,041            96,000         41,115            101,758         56,044           85,683
Appeals & litigation                  7,433           24,482         42,755                 29           1,667           1,424
Appeals & litigation-indirect       64,203            41,165         57,214              5,725         97,578           27,616
Total timber sales outlays       $3,610,182        $3,076,552     $2,647,820       $2,962,255      $3,713,037       $3,547,274


Volume offered (MMBF)                  46.3              60.9           46.3               44.2           56.0            55.7
Volume sold (MMBF)                     44.9              45.8           34.9               43.5           46.9            51.8
Volume harvested (MMBF)                32.7              39.1           37.3               35.9           43.9            45.8


National Forests in Texas
Sales preparation                $1,823,785        $1,621,707     $1,069,447       $1,360,435      $1,347,977       $1,515,868
General administration             721,055           688,379        698,036            847,600       1,056,813         923,559
Analysis/documentation             662,531           576,563        416,490            192,931        211,128          251,070
Harvest administration             733,134          1,061,902       681,459            584,393        671,736          526,768
Silvicultural exams                279,513           350,512        142,534            232,588        201,304          171,805
Transportation planning             48,043                (40)      181,077             85,493        141,544          115,230
Appeals & litigation                   743              1,926          4,061            14,954            770            1,357
Appeals & litigation-indirect       51,743            28,877         15,012             35,608         56,757           98,244
Total timber sales outlays       $4,320,547        $4,329,827     $3,208,116       $3,354,004      $3,688,029       $3,603,901


Volume offered (MMBF)                 107.3             115.2           77.7               80.2           61.3            67.7
Volume sold (MMBF)                     77.2              88.5           60.1               70.6           61.8            57.1
Volume harvested (MMBF)               100.6              81.9           93.8               65.3           83.9            39.2


Region 8 totals
Sales preparation               $22,137,493       $17,873,967    $14,252,098      $16,767,133     $17,804,492      $18,885,044
General administration            8,883,496         8,708,915     10,075,882       10,657,801      13,412,457       13,897,013
Analysis/documentation            6,180,072         7,880,481      6,456,428          4,513,495      4,061,181       5,536,319
Harvest administration            8,564,281         8,916,143      6,493,405          6,543,181      6,802,413       6,340,093
Silvicultural exams               6,004,442         6,035,436      3,555,393          3,633,634      3,216,536       3,265,454
Transportation planning            888,698           533,266        936,330           1,445,984      1,510,123       1,424,733
Appeals & litigation               133,461           212,721        159,311             70,030        578,869           41,471
Appeals & litigation-indirect      335,159           197,857        254,887            416,372        553,925          404,868
Total timber sales outlays      $53,127,101       $50,358,786    $42,183,734      $44,047,630     $47,939,997      $49,794,995


Volume offered (MMBF)               1040.9              943.9          793.1             842.2           692.2           670.8
Volume sold (MMBF)                    833.2             844.3          672.7             587.7           554.0           562.1
Volume harvested (MMBF)             1007.4              927.0          823.7             781.6           753.0           544.5
                                                                                                                    (continued)


                                        Page 61                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                       Appendix II
                                       Timber Sales Outlays and Amounts of
                                       Timber Volumes by Forest and Region,
                                       Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                  Fiscal year
Category/Volumes                     1992             1993          1994                1995            1996             1997


Region 9—Eastern Region
Regional Office
Sales preparation                $699,016         $300,385      $333,550            $225,297        $468,526         $597,973
General administration            687,560          998,016       999,364            1,023,572       1,523,551       1,764,803
Analysis/documentation             45,089           35,599      1,118,371            200,049           (1,816)             (92)
Harvest administration            343,666          247,719       149,991             290,443            9,549             630
Silvicultural exams               576,983          217,016       258,621             187,320          40,929              561
Transportation planning            16,140           53,931            426             98,171         113,602           70,357
Appeals & litigation                    0            1,085         16,409              4,977            4,350             230
Appeals & litigation-indirect      73,787           39,937       325,587              48,436            8,545           (1,295)
Total timber sales outlays      $2,442,241       $1,893,689   $3,202,319          $2,078,265      $2,167,236       $2,433,166


Allegheny National Forest
Sales preparation               $1,741,297       $1,770,859   $2,015,338          $2,304,839      $1,402,377       $1,257,331
General administration            528,362          491,157       524,892             886,510         793,646          744,041
Analysis/documentation            118,268          153,775       100,519                (857)        852,444        1,024,057
Harvest administration            547,944          604,373       453,352             688,530         591,553          626,219
Silvicultural exams               305,029          328,292       319,303             251,977         192,935          306,662
Transportation                     71,215           48,244         80,945             64,144          83,535          143,724
Appeals & litigation               18,025           17,808          4,789                446             891                 0
Appeals & litigation-indirect      52,709           69,563         47,317             22,391            5,547          28,955
Total timber sales outlays      $3,382,849       $3,484,071   $3,546,454          $4,217,980      $3,922,928       $4,130,989


Volume offered (MMBF)                 72.3             60.0          64.2                55.8            53.4            52.6
Volume sold (MMBF)                    67.7             52.6          63.2                44.2            52.9            35.1
Volume harvested (MMBF)               80.2             70.4          54.7                54.0            59.6            57.6


Chequamegon National Forest
Sales preparation                $913,192        $1,212,575   $1,065,791          $1,177,954      $2,122,413       $1,931,531
General administration            322,616          270,070       304,891             520,359         373,715          318,057
Analysis/documentation            436,024          303,751       272,176               4,894          12,853          164,504
Harvest administration            346,902          392,267       200,326             339,627         172,645          242,937
Silvicultural exams               350,485          262,993       216,747             142,242         210,790          100,473
Transportation planning           111,912          109,206         96,521            225,865         153,874          188,576
Appeals & litigation                    0                 0             0                  0                0                0
Appeals & litigation-indirect           0                 0             0                  0                0                0
Total timber sales outlays      $2,481,130       $2,550,863   $2,156,451          $2,410,941      $3,046,289       $2,946,078
                                                                                                                   (continued)


                                       Page 62                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997


Volume offered (MMBF)                  66.9             72.6          75.4              605.0             70.4            66.4
Volume sold (MMBF)                     63.6             67.0          75.3               62.9             72.3            66.5
Volume harvested (MMBF)                77.0             73.9          78.1               63.4             68.3            77.4


Chippewa National Forest
Sales preparation                 $865,803         $846,214      $750,749            $898,721      $1,158,237         $731,177
General administration             122,353          179,058       259,731             390,598         714,665          704,822
Analysis/documentation              99,182          129,842       132,036              30,771                1         724,841
Harvest administration             370,984          264,427       250,646             239,821         265,413          349,199
Silvicultural exams                200,570          205,257       114,663             102,293          78,788          128,819
Transportation planning                 (16)          3,113          2,797             48,043          18,909           19,982
Appeals & litigation                      0                0             0                  0                0               0
Appeals & litigation-indirect             0                0             0                  0                0               0
Total timber sales outlays       $1,658,876       $1,627,911   $1,510,624          $1,710,248      $2,236,014       $2,658,840


Volume offered (MMBF)                  74.1             68.1          59.9               57.8             63.4            59.2
Volume sold (MMBF)                     71.5             63.0          59.5               52.7             55.4            51.2
Volume harvested (MMBF)                91.6           100.0           87.3               69.3             62.3            52.1


Green Mountain National Forest
Sales preparation                 $292,742         $260,105      $182,152            $159,293        $136,059         $171,002
General administration             190,238          116,819       177,482             164,339         160,490          220,818
Analysis/documentation              65,078          122,435       123,361                (845)               0         164,596
Harvest administration             201,028          158,744       141,557              98,703          75,327           66,427
Silvicultural exams                117,133           80,723       135,284              96,251          98,451           23,007
Transportation planning                878              120             92              4,967          14,697           14,250
Appeals & litigation                  5,033          24,048         22,461                531             297            1,774
Appeals & litigation-indirect          546              173            473                  0                0               0
Total timber sales outlays        $872,675         $763,168      $782,863            $523,240        $485,321         $661,874


Volume offered (MMBF)                   7.3              4.8           6.2                3.3              2.1              6.0
Volume sold (MMBF)                      6.7              2.3           6.3                4.3              2.0              5.1
Volume harvested (MMBF)                 9.9              7.7           4.5                4.9              5.6              3.4


Hiawatha National Forest
Sales preparation                $1,199,656        $992,515      $714,864            $662,761        $596,667         $530,101
General administration             401,036          253,098       237,959             524,743         503,731          514,569
                                                                                                                    (continued)


                                        Page 63                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992             1993          1994                1995            1996             1997
Analysis/documentation              134,813          337,479       110,263               4,406         234,115          301,487
Harvest administration              296,521          380,301       334,149             373,554         343,028          352,616
Silvicultural exams                 299,271          325,134       277,583             274,728         135,241          180,010
Transportation                       23,800           54,900         33,443            139,608          52,207          264,023
Appeals & litigation                      0                 0             0                  0                0               0
Appeals & litigation-indirect             0                 0             0                  0                0               0
Total timber sales outlays        $2,355,097       $2,343,426   $1,708,260          $1,979,800      $1,864,989       $2,142,806


Volume offered (MMBF)                   68.9             70.9          58.8               51.1             50.5            47.8
Volume sold (MMBF)                      63.2             66.1          55.9               50.1             45.6            53.6
Volume harvested (MMBF)                 62.0             68.3          69.1               77.9             58.3            49.3


Huron-Manistee National Forests
Sales preparation                 $1,353,076       $1,346,859   $1,294,133          $1,258,047      $1,083,963       $1,264,797
General administration              409,265          334,465       434,200             535,046         513,484          517,020
Analysis/documentation              185,862          174,237       255,842             169,121         366,080          369,629
Harvest administration              553,169          408,774       410,236             300,384         566,764          322,798
Silvicultural exams                  57,487          357,438         69,287            193,317         288,691          241,663
Transportation planning              31,560              851          2,967             88,163          47,226           59,218
Appeals & litigation                      0                 0             0                  0                0               0
Appeals & litigation-indirect             0                 0             0                  0                0               0
Total timber sales outlays        $2,590,419       $2,622,625   $2,466,666          $2,544,078      $2,866,207       $2,775,125


Volume offered (MMBF)                   71.0             71.6          66.6               59.3             64.6            62.0
Volume sold (MMBF)                      66.7             63.8          63.1               52.4             61.0            58.2
Volume harvested (MMBF)                 79.6             79.9          68.2               59.1             53.2            71.0


Mark Twain National Forest
Sales preparation                 $1,237,750       $1,491,440     $921,064          $1,256,914      $1,422,080         $967,322
General administration              382,177          380,824       617,387             887,898         807,674          998,936
Analysis/documentation              168,147          394,544       304,304             156,045         383,923          422,550
Harvest administration              316,134          309,597       280,597             307,716         285,747          261,919
Silvicultural exams                 335,847          383,952       203,884             161,327         181,202          134,037
Transportation planning                 638                 0           389            160,654         280,127          160,951
Appeals & litigation                   2,584           5,020          1,298                988            5,598          20,448
Appeals & litigation-indirect          1,278           9,162         23,687             10,938            3,656             (78)
Total timber sales                $2,444,555       $2,974,540   $2,352,611          $2,942,479      $3,370,008       $2,966,085


                                                                                                                     (continued)


                                         Page 64                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                       Appendix II
                                       Timber Sales Outlays and Amounts of
                                       Timber Volumes by Forest and Region,
                                       Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                  Fiscal year
Category/Volumes                     1992             1993          1994                1995            1996             1997
Volume offered (MMBF)                 62.3             63.3          54.3               50.7             57.2            49.5
Volume sold (MMBF)                    43.0             44.1          38.3               38.1             46.0            39.6
Volume harvested (MMBF)               53.5             55.6          64.5               55.2             48.2            49.4


Monogahela National Forest
Sales preparation                $732,120         $842,358      $646,494            $605,237        $554,765         $790,956
General administration            454,870          343,602       459,364             587,915         734,362          603,433
Analysis/documentation             28,983           17,120          4,461             70,667         171,408           60,677
Harvest administration            363,789          280,581       295,782             302,588         306,311          231,078
Silvicultural exams               254,115          310,050       201,018             135,571         276,505          325,363
Transportation                     11,116           22,352            473             97,005          48,111           90,280
Appeals & litigation                    0                 0             0                  0                0               0
Appeals & litigation-indirect           0                 0             0                  0                0          11,628
Total timber sales outlays      $1,844,993       $1,816,063   $1,607,593          $1,798,983      $2,091,461       $2,113,415


Volume offered (MMBF)                 38.7             28.8          32.8               29.7             15.2            17.0
Volume sold (MMBF)                    36.1             26.5          25.9               24.8             11.6            12.0
Volume harvested (MMBF)               36.6             33.5          20.9               22.1             28.3            25.2


Nicolet National Forest
Sales preparation               $1,589,755       $1,293,671     $973,093            $881,222      $1,272,409       $1,253,489
General administration            374,577          272,158       267,237             467,904         287,391          205,251
Analysis/documentation            136,317           54,603          7,475                329          77,997          117,775
Harvest administration            465,547          447,378       268,836             400,883         352,909          293,023
Silvicultural exams               266,776          608,955       177,683             199,158         182,678          162,486
Transportation planning           199,141           98,033       167,332             128,530         239,049          123,865
Appeals & litigation                    0                 0             0                  0                0               0
Appeals & litigation-indirect           0                 0             0                  0                0               0
Total timber sales outlays      $3,032,113       $2,774,797   $1,861,656          $2,078,026      $2,412,433       $2,155,889


Volume offered (MMBF)                 72.9             53.1          42.5               31.9             38.2            40.4
Volume sold (MMBF)                    72.0             53.2          40.5               31.5             37.1            39.6
Volume harvested (MMBF)               81.8             70.4          67.3               66.2             57.2            47.9


Ottawa National Forest
Sales preparation               $1,640,006       $1,916,082   $1,329,120          $1,364,523      $1,461,561       $1,433,129
General administration            328,099          448,677       521,346             670,942         668,791          811,688
Analysis/documentation            121,090          163,982       196,444              87,178         170,196          223,118
                                                                                                                   (continued)


                                       Page 65                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                        Appendix II
                                        Timber Sales Outlays and Amounts of
                                        Timber Volumes by Forest and Region,
                                        Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                   Fiscal year
Category/Volumes                      1992             1993          1994                1995            1996             1997
Harvest administration             675,869          611,232       559,633             478,609         499,712          551,911
Silvicultural exams                290,651          444,391       303,632             245,122         168,359          252,698
Transportation planning            209,302          137,591         (7,254)            72,916             243              846
Appeals & litigation                  4,340           9,199            511                169                0               0
Appeals & litigation- indirect            0           4,232          3,008             17,741            7,123           4,107
Total timber sales outlays       $3,269,357       $3,735,385   $2,906,441          $2,937,200      $2,975,986       $3,277,497


Volume offered (MMBF)                  75.7             77.4          71.6               66.1             55.9            63.7
Volume sold (MMBF)                     66.5             85.5          74.3               46.9             50.8            70.4
Volume harvested (MMBF)                61.3             68.2          68.7               72.0             65.5            69.8


Shawnee National Forest
Sales preparation                 $348,287         $293,108       $56,550            $119,177         $87,516         $(32,028)
General administration              92,324          128,200         64,176             74,168          55,850            9,157
Analysis documentation              10,059           18,254            262                  0                0               0
Harvest administration             121,540           66,273         75,153             20,057           (2,472)          7,950
Silvicultural exams                171,689           12,956         52,979            166,084          48,472          125,776
Transporation planning              24,762           16,946          4,414             20,191            7,618           2,263
Appeals & litigation                      0          20,985              0             18,041          29,091           11,489
Appeals & litigation— indirect        4,453           6,052          5,014             75,746          69,002           52,507
Total timber sales outlays        $779,114         $562,773      $258,547            $493,465        $295,076         $177,114


Volume offered (MMBF)                   8.5              9.4           3.6                1.2              0.1              3.0
Volume sold (MMBF)                      5.6             15.1           3.7                0.0              0.0              0.0
Volume harvested (MMBF)                 4.2              4.1           2.8                2.7              1.2              0.2


Superior National Forest
Sales preparation                 $857,992         $837,592      $628,730            $595,726        $868,126         $675,931
General administration             359,799          254,304       330,353             498,806         514,693          634,348
Analysis/documentation             109,251          138,245       113,217             531,302         847,873        1,015,244
Harvest administration             404,125          452,499       445,826             433,068         465,306          476,876
Silvicultural exams                143,877          216,765       188,636              76,280         131,615          119,823
Transportation planning                 (27)               0           763             15,543          19,155           38,672
Appeals & litigation                      0                0         2,711             64,884            1,682          75,386
Appeals & litigation- indirect            0                0             0                  0                0               0
Total timber sales outlays       $1,875,018       $1,899,405   $1,710,235          $2,215,609      $2,848,451       $3,036,280


Volume offered (MMBF)                  85.0             99.8          74.6               79.4             81.7            71.2
                                                                                                                    (continued)


                                        Page 66                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992              1993          1994               1995            1996             1997
Volume sold (MMBF)                      82.0              99.2          75.9               77.6            56.0            84.9
Volume harvested                        84.3              99.3          83.8               89.4            94.7            58.9


Wayne-Hoosier National Forests
Sales preparation                   201,096           $91,058       $29,118            $48,529        $172,885         $166,990
General administration               69,335            57,738        87,287            129,074         105,607          127,965
Analysis/documentation               94,222            96,844        72,683             15,191            1,621         113,858
Harvest administration              135,900            99,516        32,064             22,180          15,102          102,553
Silvicultural exams                 150,115           113,582       107,070             94,195          93,217           67,329
Transporation planning                    0                 0            (21)           30,694          17,048           45,119
Appeals & litigation                   1,591             4,427            (2)                 0               0               0
Appeals & litigation— indirect       17,353            30,732           (233)                 3           2,179          12,425
Total timber sales outlays         $669,611          $513,897      $327,966           $339,866        $407,658         $636,239


Volume offered (MMBF)                    2.4               0.8           0.3                2.5             2.1              7.2
Volume sold (MMBF)                       3.4               0.0           0.8                2.2             0.0              8.6
Volume harvested (MMBF)                  5.5               2.1           3.1                1.0             0.3              2.3


White Mountain National Forest
Sales preparation                  $735,635          $797,748      $658,756           $872,779      $1,063,180         $546,672
General administration              283,921           287,430       348,529            406,334        1,025,916         714,061
Analysis/documentation              226,557           106,555        99,745              (6,780)          4,777         394,343
Harvest administration              401,250           334,978       408,049            375,916         258,347          243,609
Silvicultural exams                 143,370           204,432       179,436            122,660         135,234          162,879
Transportation planning              94,559            20,209        26,524            163,561          42,740           57,473
Appeals & litigation                   7,534                0              0             4,687               38               0
Appeals & litigation— indirect         3,422           13,151        10,147              6,158             419           52,760
Total timber sales outlays        $1,696,248        $1,764,504    $1,731,186        $1,945,316      $2,530,649       $2,171,797


Volume offered (MMBF)                   29.5              18.3          24.9               22.6            22.2            22.3
Volume sold (MMBF)                      18.3              26.8          23.3               24.7            17.6            20.5
Volume harvested (MMBF)                 23.2              27.8          23.1               19.9            18.5            22.5


Region 9 totals
Sales preparation                $14,407,421       $14,292,569   $11,599,502       $12,431,018     $13,870,764      $12,286,373
General administration             5,006,532         4,815,617     5,634,199          7,768,209       8,783,565       8,888,969
Analysis/documentation             1,778,941         2,247,265     2,911,158          1,261,471       3,121,472       5,096,587
Harvest administration             5,545,369         5,058,659     4,306,199          4,672,080       4,205,239       4,129,745
                                                                                                                     (continued)


                                         Page 67                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992              1993          1994               1995            1996             1997
Silvicultural exams                3,669,397         4,091,937     2,805,826          2,448,525       2,263,107       2,331,586
Transportation planning             794,982           565,495       409,811           1,358,057       1,138,142       1,279,599
Appeal & litigation                  39,107            82,571        48,177             94,723          41,948          109,327
Appeal & litigation— indirect       153,548           173,003       415,000            181,413          96,470          161,007
Total timber sales outlays       $31,394,297       $31,327,116   $28,129,872       $30,215,497     $33,520,706      $34,283,193


Volume offered (MMBF)                  735.5             698.9         635.7             576.4            577.0           568.1
Volume sold (MMBF)                     666.3             665.2         606.0             512.4            508.3           545.3
Volume harvested (MMBF)                750.7             761.2         696.1             657.1            621.2           587.0


Region 10—Alaska Region
Regional Office
Sales preparation                  $774,130          $851,058     $1,035,253          $793,679        $640,237       $1,257,012
General administration             2,082,669         2,354,358    2,513, 248          2,078,268       2,370,057       2,057,456
Analysis/documentation             1,125,680         1,097,982      650,003            360,077         383,614          385,981
Harvest administration             1,644,627         1,161,305      651,298            684,026         744,578          512,948
Silvicultural exams                 777,356           573,727       249,092            261,085         134,646          144,711
Transportation planning              94,210              1,899      134,084            980,466          22,492          328,171
Appeals & litigation                      0                 0             0                  0                0               0
Appeals & litigation— indirect      131,575           123,858        75,805            664,893         424,806          620,359
Total timber sales outlays        $6,630,246        $6,164,188    $5,308,782        $5,822,493      $4,720,431       $5,306,638


Tongass National Forest
Sales preparation                 $5,688,772        $5,785,025    $6,630,456        $9,841,274      $9,760,755       $8,357,208
General administration             3,583,759         3,592,364     4,720,890          5,243,034       5,865,988       5,514,676
Analysis/documentation            11,555,630        12,435,048    10,034,889          7,408,794       6,633,420       7,778,533
Harvest administration             3,348,255         3,908,886     2,926,738          2,064,835       2,058,553       1,907,833
Silvicultural exams                2,572,098         2,512,108     1,601,147           709,898         727,987        1,243,227
Transportation planning             561,599           159,367      1,757,106          2,226,434       1,471,936       1,563,988
Appeals & litigation                 16,000                 0        58,399            118,042          53,461           30,128
Appeals & litigation— indirect       77,109            63,584        54,215             81,092          66,097           29,925
Total timber sales outlays       $27,403,222       $28,456,382   $27,783,839       $27,693,402     $26,638,195      $26,425,518


Volume offered (MMBF)                  481.1             266.5         259.7             290.5            266.0           162.4
Volume sold (MMBF)                      75.5              45.3          51.5               92.5            69.2           152.0
Volume harvested (MMBF)                369.7             325.3         275.8             221.1            120.2           106.6


Chugach National Forest
                                                                                                                     (continued)


                                         Page 68                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
                                         Appendix II
                                         Timber Sales Outlays and Amounts of
                                         Timber Volumes by Forest and Region,
                                         Fiscal Years 1992 Through 1997




Region/Forest/Outlay                                                    Fiscal year
Category/Volumes                       1992              1993          1994               1995            1996               1997
Sales preparation                  $481,178          $266,080      $327,283           $621,405        $850,165          $125,267
General administration              128,421            59,962       109,289            205,576         425,934            201,678
Analysis/documentation               90,431            38,332        41,118             16,150         222,414            290,389
Harvest administration               85,726            83,665        27,615              6,620          93,757            127,426
Silvicultural exams                  53,851            88,435        99,591             39,825         215,584             82,366
Transportation planning                   0                 0             0             44,712          46,431             70,929
Appeals & litigation                      0                 0             0                503              (16)                 0
Appeals & litigation— indirect            0                 0             0                  0                0            48,976
Total timber sales outlays         $839,607          $536,473      $604,896           $934,791      $1,854,268          $947,031


Volume offered (MMBF)                    5.0               2.8           1.2                5.6             2.2               14.6
Volume sold (MMBF)                       1.0              16.9           2.5                3.2             2.4                9.5
Volume harvested (MMBF)                  2.4               6.1           6.6                1.8             3.3                2.2


Region 10 totals
Sales preparation                 $6,944,080        $6,902,164    $7,992,992       $11,256,357     $11,251,157        $9,739,487
General administration             5,794,848         6,006,684     7,343,427          7,526,879       8,661,978         7,773,810
Analysis/documentation            12,771,741        13,571,362    10,726,010          7,785,020       7,239,447         8,454,903
Harvest administration             5,078,608         5,153,856     3,605,652          2,755,480       2,896,888         2,548,207
Silvicultural exams                3,403,306         3,174,269     1,949,830          1,010,808       1,078,217         1,470,304
Transportation planning             655,808           161,266      1,891,190          3,251,611       1,540,859         1,963,088
Appeals & litigation                 16,000                 0        58,399            118,545          53,444             30,128
Appeals & litigation— indirect      208,684           187,442       130,020            745,985         490,903            699,260
Total timber sales outlays       $34,873,074       $35,157,043   $33,697,517       $34,450,686     $33,212,894       $32,679,187


Volume offered (MMBF)                  486.1             269.3         260.9             296.1            268.2             177.0
Volume sold (MMBF)                      76.5              62.2          54.0               95.7            71.6             161.5
Volume harvested (MMBF)                372.1             331.4         282.4             222.9            123.5             108.9

                                                                                                         (Table notes on next page)




                                         Page 69                                GAO/RCED-99-174 Timber Sales Volumes and Outlays
Appendix II
Timber Sales Outlays and Amounts of
Timber Volumes by Forest and Region,
Fiscal Years 1992 Through 1997




Notes: Dollars in constant 1997 dollars. Totals may not add because of rounding.

Timber volumes in million board feet (MMBF).

The Forest Service does not have a region 7.

The Forest Service combined several national forests into administrative financial porting units
during the period fiscal year 1992-1997. For consistency, we reported the outlays and timber
volumes for these combined units as though they were one unit for the entire period. The affected
units include in Region 1, the Beaverhead/Deerlodge National Forests; in Region 2, the Medicine
Bow/Routt National Forests and the Rio Grande/San Juan National Forests; in Region 4, the
Humboldt/Toiyabe National Forests, the Salmon/Challis National Forests, and the Ashley, Uinta
and Wasatch-Cache National Forests became the Nothern Utah Eco Group; in Region 5 the
Tahoe National Forest and the Lake Tahoe Basin become the Tahoe National Forest/Lake Tahoe
Basin Management Unit; and in Region 8, the George Washington/Jefferson National Forests.

The Forest Service combined the Wayne and Hoosier National Forests for reporting purposes in
fiscal years 1992 through 1994 but separated them for fiscal years 1995 through 1997. For
consistency purposes, we combined the outlays and timber volumes for these forests for all 6
years.

According to the Forest Service, negative figures appear because charges assessed in prior
years were dismissed in a subsequent year and an adjustment became necessary.




Page 70                                   GAO/RCED-99-174 Timber Sales Volumes and Outlays
Appendix III

National Timber Sales Outlays by Type,
Fiscal Years 1992 Through 1997


Dollars are in constant 1997 dollars
                                                                       Fiscal year
Outlay category                        1992             1993          1994               1995            1996             1997
Sales preparation             $157,393,590     $142,601,753     $98,683,677   $128,707,907       $158,533,607     $138,760,715
General Administration          97,036,923       88,083,303      98,641,559    108,638,184        131,715,851      128,890,312
Analysis/ documentation        131,814,404      119,907,245      78,451,264     47,974,853         51,857,848       66,129,089
Harvest administration          91,370,710       89,644,679      68,256,981     54,993,998         55,372,549       52,616,512
Silvicultural exams             55,854,425       50,133,285      29,600,264     23,956,092         22,753,107       21,879,953
Transporation planning           8,726,710        7,064,580       9,224,781     17,793,136         15,541,888       16,542,879
Appeals/ litigation              2,256,541        2,361,876       2,886,387          2,991,493       1,653,821       4,146,439
Appeals/ litigation—
indirect                         4,430,523        7,902,964       4,363,830          4,860,999       3,136,293       3,154,250
Total                         $548,883,826     $507,699,685    $390,108,743   $389,916,662       $440,564,964     $432,120,149




                                              Page 71                          GAO/RCED-99-174 Timber Sales Volumes and Outlays
Appendix IV

Regional Cost per Thousand Board Feet,
Fiscal Years 1993 Through 1997


              Dollars in constant 1997 dollars
                                                    Timber             Forest
                                                 Commodity        Stewardship       Personal Use
              Region/Fiscal year                   Program           Program            Program
              Region 01—Northern Region
              1993                                     154                 157                189
              1994                                     171                 183                204
              1995                                     235                 260                156
              1996                                     234                 280                158
              1997                                     255                 265                164
              Region 02—Rocky Mountain Region
              1993                                     105                  95                120
              1994                                     116                 106                105
              1995                                     119                 140                 88
              1996                                     158                 181                123
              1997                                     196                 249                150
              Region 03—Southwestern Region
              1993                                     210                 216                237
              1994                                     179                 246                230
              1995                                     255                 285                161
              1996                                     504                 759                344
              1997                                     321                 284                235
              Region 04—Intermountain Region
              1993                                     103                  89                115
              1994                                     129                 117                124
              1995                                     160                 207                128
              1996                                     137                 169                125
              1997                                     191                 185                133
              Region 05—Pacific Southwest Region
              1993                                     163                 129                155
              1994                                     186                 143                174
              1995                                     223                 220                180
              1996                                     235                 182                148
              1997                                     270                 214                135
              Region 06—Pacific Northwest Region
              1993                                     183                 137                185
              1994                                     229                 186                223
              1995                                     282                 218                181
              1996                                     298                 240                176
                                                                                       (continued)



              Page 72                             GAO/RCED-99-174 Timber Sales Volumes and Outlays
Appendix IV
Regional Cost per Thousand Board Feet,
Fiscal Years 1993 Through 1997




Dollars in constant 1997 dollars
                                          Timber                   Forest
                                       Commodity              Stewardship           Personal Use
Region/Fiscal year                       Program                 Program                Program
1997                                             296                     239                       172
Region 08—Southern Region
1993                                               82                     77                       90
1994                                               84                     82                       105
1995                                               90                     80                       84
1996                                               95                     92                       116
1997                                             130                     133                       118
Region 09—Eastern Region
1993                                               53                     50                       75
1994                                               56                     54                       82
1995                                               62                     59                       70
1996                                               65                     62                       86
1997                                               77                     69                       83
Region 10—Alaska Region
1993                                             113                     216                 28,558a
1994                                             162                     375                  2,592a
1995                                             187                     365                  2,252a
1996                                             245                     555                  3,202a
1997                                             425                     477                  3,222a

a
  Because of unique legislative direction, the Alaska Region has a much larger “free use” timber
program than most Forest Service regions. While the agency’s Timber Sale Program Information
Reporting System captures the cost of administering this program, it fails to capture the volume
actually produced under this program. This discrepancy distorts the apparent unit costs for the
personal use purpose sales in Alaska.




Page 73                                   GAO/RCED-99-174 Timber Sales Volumes and Outlays
Appendix V

Objectives, Scope, and Methodology


              Concerned about the cost trends associated with the Forest Service’s
              timber sale program, the Chairman, Subcommittee on Department
              Operations, Oversight, Nutrition and Forestry, House Committee on
              Agriculture, asked us to provide information on the amount of outlays to
              prepare and administer timber sales and timber volumes offered for sale,
              sold, and harvested on a forest, regional, and national basis. Specifically,
              we were asked to provide information for fiscal years 1992 through 1997
              on the Forest Service’s (1) timber volumes offered, sold, and harvested;
              (2) timber sale outlays by category; and (3) estimated national
              cost-per-thousand-board feet calculation. In addition, the Chairman
              requested that we include each forest’s receipts that had been presented in
              our prior reports in the detailed forest-and regional-level data.


              This assignment was an outgrowth of the timber sales outlays information
Methodology   that we included in our November 1998 report on the distribution of
              timber sale receipts for fiscal years 1995 through 1997 and a prior report
              on timber receipts distributed for fiscal years 1992 through 1994.1 We used
              the accounting records that the Forest Service provided for those prior
              reports to the extent practical.

              Our information is presented on a national, regional, and forest basis. At
              each level, we obtained the amount of outlays for timber sales preparation
              and administration associated with that level. At the forest level, for
              financial reporting purposes, the Forest Service groups its 155 national
              forests into 118 administrative units because many forests are too small to
              have their own management structure. We used 111 units for our reporting
              to be consistent and comparable with the Forest Service’s data over the
              6-year period that we were reporting. Appendix I is a regional summary of
              the outlays by category, and appendix II shows the details regarding the
              outlays and timber volumes on a forest and regional level.

              The data in these appendixes are timber sales accounting data that are on
              a cash basis that recognizes receipts when collected and outlays when
              paid. Therefore, the data should not be added to determine profit or loss
              because profitability should be measured on an accrual basis that matches
              all annual sale-related revenues with all annual sale-related expenses. We
              chose, however, to use cash accounting data because they represent a
              method of reporting the day-to-day operations of a forest and they were
              the only data available at the forest level.

              1
               Forest Service: Distribution of Timber Sales Receipts, Fiscal Years 1992-94 (GAO/RCED-95-237FS,
              Sept. 8, 1995) and Forest Service: Distribution of Timber Sales Receipts, Fiscal Years 1995 Through
              1997 (GAO/RCED-99-24, Nov. 12, 1998.



              Page 74                                    GAO/RCED-99-174 Timber Sales Volumes and Outlays
                     Appendix V
                     Objectives, Scope, and Methodology




                     As requested, we provided 6 years of regional and forest-level data (fiscal
                     years 1992 through 1997), converted to constant 1997 dollars, which would
                     minimize the effects of year-to-year anomalies at the forest level. In any 1
                     year, many factors may affect the size of an individual forest’s timber
                     program. For example, if a large fire occurred within a forest, salvage sale
                     amounts in a subsequent year might be unusually high. Such sales might
                     skew outlay totals for that year. For the same reasons, however, care
                     should be taken in interpreting year-to-year differences.

                     We did not independently verify the reliability of the financial data
                     provided nor did we trace the data to the systems from which they came.
                     These systems were, in some cases, subject to audit procedures by the
                     Office of the Inspector General in connection with the agency’s financial
                     statement audits. For fiscal years 1992 through 1997, the Department of
                     Agriculture’s Office of Inspector General reported that because of errors in
                     field-level data and significant internal control weaknesses in various
                     accounting subsystems, the Forest Service’s accounting data were not
                     reliable. Despite these weaknesses, we used the data because they were
                     the only data available and are the data that the agency uses to manage its
                     program.

                     We performed our work from February through May 1999 in accordance
                     with generally accepted government auditing standards.


                     To obtain information on the amount of timber volumes offered, sold, and
Timber Volumes       harvested on a national level for fiscal years 1992 through 1997, we
Offered, Sold, and   requested that the Forest Service provide us with the data from the
Harvested            Automated Timber Sale Accounting System Cut and Sold Report. For the
                     regular and salvage volumes offered, we relied on data included in a prior
                     GAO report and requested that the Forest Service provide us with updated
                     amounts for fiscal year 1997.2 We discussed the reasons for variances
                     among the timber volumes offered, sold, and harvested with the Forest
                     Service’s Forest Management staff.

                     To obtain information on the timber volumes offered, sold, and harvested
                     on a forest and regional level for fiscal years 1992 through 1997 that are
                     included in appendix II, we used two different sources. We used the Forest
                     Service’s published annual reports on the timber sale program to obtain
                     the timber volumes offered. Because these volumes are subject to change,

                     2
                     Emergency Salvage Sale Program: Forest Service Met Its Target, but More Timber Could Have Been
                     Offered for Sale (GAO/RCED-97-53, Feb. 24, 1997).



                     Page 75                                 GAO/RCED-99-174 Timber Sales Volumes and Outlays
                           Appendix V
                           Objectives, Scope, and Methodology




                           however, we requested that the Forest Service provide us with the
                           corrected timber volumes sold and harvested from the timber sales
                           contract files.


                           To obtain the timber sale outlays by category, we used information from
Timber Sales Outlays       the Forest Service’s timber-related outlays from its Statement TPIR-01,
by Category                Timber Sale Program Information Reporting System. We included only
                           those outlay categories directly related to timber sales. While it takes
                           about 3 years to prepare and offer a timber sale and several years
                           thereafter to complete a sale, we included only those preparation and
                           administration costs reported by the forests related to each particular
                           fiscal year. For example, we included the outlays for preparing
                           environmental documents associated with timber contracts, administering
                           the actual timber sales, and handling appeals. More specifically, the outlay
                           categories selected include the following:

                       •   Harvest administration.

                       •   General administration—sales.

                       •   Sale preparation.

                       •   Analysis/documentation.

                       •   Appeals/litigation—sales.

                       •   Appeals/litigation—indirect.

                       •   Transportation planning.

                       •   Silvicultural examinations.

                           Our 1995 timber receipts distribution report also included outlay
                           categories entitled “Other Resource Support” and “Timber Planning”
                           which, beginning in fiscal year 1995, were moved to the outlay categories
                           “Analysis/Documentation” and “Sale Preparation,” respectively. For
                           consistency, we adjusted the fiscal years 1992 through 1994 outlays to
                           reflect the current categories and demonstrate a consistent trend
                           interpretation.




                           Page 76                              GAO/RCED-99-174 Timber Sales Volumes and Outlays
                     Appendix V
                     Objectives, Scope, and Methodology




                     We excluded outlays related to long-term investment in the timber
                     program. For example, genetic tree improvement (improving the quality of
                     trees in the timber program) and timber stand improvement (improving
                     the quality of reforested areas a number of years later) are not directly
                     related to the outlay for preparing and administering timber sales. In
                     addition, we excluded outlays incurred by the Forest Service for such
                     purposes as brush disposal and cooperative road maintenance, which are
                     recovered through charges to timber purchasers. Because of these
                     exclusions, our outlay estimates for timber sales preparation and
                     administration may be conservative.

                     The one exception to excluding outlays covered by a receipt source
                     involves salvage sales outlays. Salvage sales preparation and
                     administration outlays are paid for from the Salvage Sale Fund. For annual
                     reporting purposes, however, the Forest Service does not report these
                     outlays separately. To be consistent with Forest Service reports, we did
                     not exclude salvage sale preparation and administration outlays from the
                     outlays of timber sales preparation and administration.

                     We discussed the reasons for increases or decreases among the timber
                     outlay categories with the Forest Service’s Forest Management staff and
                     reviewed the Forest Service’s assessments of the factors affecting the
                     timber program costs.

                     Because of problems encountered with implementing its new accounting
                     system, the Forest Service was unable to provide us with fiscal year 1998
                     data in time to meet the requirements for this assignment. As such,
                     financial data presented in this report are the latest data available—those
                     for fiscal year 1997.


                     The volume and outlay data presented in this report cannot be used to
Costs per Thousand   determine the cost per thousand board feet. Instead, the total costs
Board Feet           (accrual data) of the timber sales program must be considered in this
                     calculation. As requested by the Chairman, we obtained the Forest
                     Service’s estimate for national and regional costs per thousand board feet
                     by sales program. National information is included in the body of the
                     report, and the regional calculation is included as appendix IV. The Forest
                     Service prepared this information on the basis of its timber sales data and
                     applied 1997 constant dollars to the calculations provided. We accepted
                     the Forest Service’s calculations and did not verify the data or the systems
                     from which they came.



                     Page 77                              GAO/RCED-99-174 Timber Sales Volumes and Outlays
                  Appendix V
                  Objectives, Scope, and Methodology




                  Cash accounting data normally do not match all costs associated with
Additional Data   operating a particular forest with the revenue generated by that forest and,
Limitations       thus, should not be used as a measure of profitability on an individual
                  forest basis. The “accrual accounting” method better matches annual
                  sale-related revenues with annual sale-related costs. The Forest Service
                  places costs that are long-term investments that will benefit future as well
                  as current sale-related activities in one of three “pools” and redistributes
                  them back to a particular year on the basis of preestablished formulas. The
                  three pools are “sale activity pool,” which includes those costs directly
                  associated with the preparation of timber sales, the “growth activity pool,”
                  which includes the cost of growing timber over an entire rotation, and the
                  “depreciation pool,” which includes the costs of roads and facilities that
                  are depreciated over their useful life.

                  Also, the Forest Service’s accounting data that we used in this report do
                  not reflect accounting adjustments to correct identified errors and
                  misclassifications between cost categories. The Forest Service does not
                  separate these adjustments between the accrual accounting pool
                  adjustments and the cash accounting corrections for several of the cost
                  categories we included. Because we chose to use the initial cash
                  accounting data from the Forest Service’s TPIR-01 system, we used the
                  uncorrected data for consistency. While the reclassification would not
                  appear to have a material effect on the Forest Service’s total, a potential
                  exists for a significant distortion in the individual outlay category for any
                  particular forest.

                  The Forest Service presents program-level and profitability information
                  compiled by the Timber Sale Program Information Reporting System,
                  which consists of accrual accounting data, in its annual Forest
                  Management Program Report.




(141293)          Page 78                              GAO/RCED-99-174 Timber Sales Volumes and Outlays
Ordering Information

The first copy of each GAO report and testimony is free.
Additional copies are $2 each. Orders should be sent to the
following address, accompanied by a check or money order
made out to the Superintendent of Documents, when
necessary. VISA and MasterCard credit cards are accepted, also.
Orders for 100 or more copies to be mailed to a single address
are discounted 25 percent.

Orders by mail:

U.S. General Accounting Office
P.O. Box 37050
Washington, DC 20013

or visit:

Room 1100
700 4th St. NW (corner of 4th and G Sts. NW)
U.S. General Accounting Office
Washington, DC

Orders may also be placed by calling (202) 512-6000
or by using fax number (202) 512-6061, or TDD (202) 512-2537.

Each day, GAO issues a list of newly available reports and
testimony. To receive facsimile copies of the daily list or any
list from the past 30 days, please call (202) 512-6000 using a
touchtone phone. A recorded menu will provide information on
how to obtain these lists.

For information on how to access GAO reports on the INTERNET,
send an e-mail message with "info" in the body to:

info@www.gao.gov

or visit GAO’s World Wide Web Home Page at:

http://www.gao.gov




PRINTED ON    RECYCLED PAPER
United States                       Bulk Rate
General Accounting Office      Postage & Fees Paid
Washington, D.C. 20548-0001           GAO
                                 Permit No. G100
Official Business
Penalty for Private Use $300

Address Correction Requested