Forest Service Timber Sale Program Information Reporting System

GAO discussed the Forest Service's Timber Sale Program Information Reporting System (TSPIRS). GAO noted that: (1) TSPIRS reports the results of the year's timber harvest activities in terms of anticipated benefits from the harvest's net present values, a cost reporting module, and socio-economic benefits incurred from harvest-related jobs and income; (2) TSPIRS cost accounting covers growth, sales, and harvest administration costs; (3) the Forest Service could improve TSPIRS by partially reallocating permanent road costs, and replacing a theoretical growth-cost allocation method with an experience-based calculation; (4) overall, the Forest Service had included all significant costs in TSPIRS, although some refinements were needed to match costs more closely with timber sale revenues; and (5) the Forest Service's self-initiated development of economic indices from net present values of anticipated harvest benefits was consistent with reporting requirements and potentially useful for forest management.