Timber Sale Accounting
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 36 |
Release | : 1986 |
Genre | : Cost accounting |
ISBN | : |
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Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 36 |
Release | : 1986 |
Genre | : Cost accounting |
ISBN | : |
Author | : United States. Forest Service. Timber Management |
Publisher | : |
Total Pages | : 60 |
Release | : 1987 |
Genre | : Forest reserves |
ISBN | : |
Author | : Brian P. Crowley |
Publisher | : |
Total Pages | : 34 |
Release | : 1989 |
Genre | : Cost accounting |
ISBN | : |
Author | : |
Publisher | : |
Total Pages | : 40 |
Release | : 1990 |
Genre | : Forest policy |
ISBN | : |
Author | : U S Government Accountability Office (G |
Publisher | : BiblioGov |
Total Pages | : 32 |
Release | : 2013-07-01 |
Genre | : |
ISBN | : 9781289150426 |
Pursuant to a congressional request, GAO reviewed the Forest Service's development of a timber cost accounting system to: (1) evaluate whether system development activities were proceeding adequately; and (2) determine whether the system would be complete and allow for comparison of actual costs and benefits. GAO found that, rather than develop a cost accounting system, the Service proposed a Timber Sale Program Information Reporting System that would use data from its existing accounting system to develop reports on timber sales and costs. GAO believes that the proposed system would not be fully responsive to a conference report directive for a complete timber cost accounting system because: (1) the system may not account for all costs; (2) the existing system may not provide accurate cost information; (3) the proposed methods will not conform with government accounting principles and standards in all key respects and could result in distorted cost reporting; (4) the level of accounting may not provide sufficient detail for Congress and the Service to manage the timber sales program; and (5) the methods for calculating benefits have not been specified and accurate forest-use data on which to base the computations are not available in all cases. GAO believes that redefining certain system elements and then integrating the timber sale management and accounting systems would contribute to better program management.
Author | : |
Publisher | : |
Total Pages | : |
Release | : 1979 |
Genre | : Forest management |
ISBN | : |
Author | : United States. Government Accountability Office |
Publisher | : DIANE Publishing |
Total Pages | : 38 |
Release | : 2007 |
Genre | : |
ISBN | : 9781422396186 |
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 29 |
Release | : 1986 |
Genre | : Forest reserves |
ISBN | : |
Author | : United States. General Accounting Office |
Publisher | : |
Total Pages | : 56 |
Release | : 1990 |
Genre | : Forest policy |
ISBN | : |
Author | : U S Government Accountability Office (G |
Publisher | : BiblioGov |
Total Pages | : 22 |
Release | : 2013-06 |
Genre | : |
ISBN | : 9781289144357 |
GAO reviewed the Forest Service's Timber Sale Program Information Reporting System (TSPIRS). GAO found that: (1) overall, the Service continued to make progress in testing and implementing TSPIRS; (2) TSPIRS accounting for road costs was consistent with the basic system design outlined in a GAO report and was appropriate for cost accounting purposes, but alternative methods existed; (3) TSPIRS correctly reported timber sales costs; (4) a consultant suggested that the Service calculate timber growth costs using historic harvest volumes, rather than a theoretical estimate, in order to better match growth costs with the timber actually harvested; (5) TSPIRS reports included all significant timber sales costs directly related to timber growth and harvest; and (6) TSPIRS economic analysis reports were consistent with normal reporting of economic estimates and may be most useful at the forest, rather than regional, level.