Western Slope No-Fee Coalition P.O. Box 403 Norwood, Colorado 81423 July 29, 2003 Appendix 2 Cost benefit analysis of the Recreational Fee Demonstration Program of the BLM, USFWS, and FS for FY2001.
All information is taken from the April 2002 Interim Report to Congress (IR), the 2001 Annual Report(AR), and the General Accounting Office report GAO-03-470 (GAO). References to the GAO report will include corresponding page numbers. Any other sources will be noted.
U. S. Forest Service:
Gross Revenue (AR) $35,261,047.00
Unreported Vendor Revenue Est. (GAO-p. 25-26) + $951,468.00
Total Gross Revenue FY2001 $36,212,515.00 $36,212,515.00
COST OF COLLECTION AND OVERHEAD
Reported Cost Of Collection (AR) $5,100,000.00
UNREPORTED COST OF COLLECTION
Inconsistent Collection Reporting Est. (GAO-p. 17) $1,000,000.00
Administrative Overhead In Operations (GAO-p. 32) $860,000.00
Vendor Costs Unreported Est. (GAO-p. 25-26)
Enterprise Forest $369,868.00
Northwest Forest $201,600.00
Southwest Region $180,000.00
Other Vendor Costs $200,000.00
Unreported Appropriated Funds Used
To Bolster Fee Revenues (GAO-p. 31-32) + $10,000,000.00
Total Cost of Collection And Overhead $17,911,468.00 - $17,911,468.00
Total Net Fee Demo Revenue $18,301,047.00
Pre Fee Demo LWCFA Revenues Included
In FY2000 Fee Demo Revenues. (IR) - $4,600,000.00
Revenues Collected Under The Land And Water Act
Before And After Fee Demo (Campgrounds Etc.).
Projected To FY2001
Total Added Revenues From Fee Demo Tax-Forest Service $13,701,047.00
U. S. Forest Service Percentages
Percentage Of Cost Of Collection vs Total Gross Revenue 50%
Percentage Of Cost Of Collection vs Total Revenue 130%
Percentage Of Forest Service Under Reporting Of
Cost Of Collection And Overhead To Congress 351%
Bureau of Land Management:
Gross Revenues (AR) $7,543,274.00
Reported Cost Of Collection - $2,777,448.00
Unreported Cost Of Collection Amount Unknown
Vendor Costs Unreported Amount Unknown
Unreported Appropriated Funds Used
To Bolster Fee Revenues Amount Unknown
Total Net Fee Demo Revenue $4,765,826.00
Pre Fee Demo LWCFA Revenues Included
In FY2000 Fee Demo Revenues. (IR) -$2,200,000.00
Revenues Collected Under The Land And Water Act
Before And After Fee Demo ( Campgrounds Etc.).
Projected To Fy2001
Total Added Revenues From Fee Demo Tax-BLM $2,565,826.00
BLM Percentages
Percentage Of Cost Of Collection vs Gross Revenues 37%
Percentage Of Cost Of Collection vs Total Revenues 108%
U. S. Fish And Wildlife Service:
Gross Revenues (AR) $3,828,451.00
Reported Cost Of Collection (AR) $944,847.00
Unreported Cost Of Collection Amount Unknown
Vendor Costs Unreported Amount Unknown
Unreported Appropriated Funds Used
To Bolster Fee Revenues Amount Unknown
Total Net Fee Demo Revenues $2,883,604.00
Pre Fee Demo LWCFA Revenues Included
In FY2000 Fee Demo Revenues (IR). - $1,900,000.00
Revenues Collected Under The Land And Water Act
Before And After Fee Demo (Campgrounds Etc.).
Projected To FY2001
Total Added Revenues From Fee Demo Tax-Fish And Wildlife Service $983,604.00
U. S. Fish And Wildlife Service
Percentage Of Cost Of Collection vs Gross Revenues 25%
Percentage Of Cost Of Collection vs Total Revenues 96%
Notes
· Both revenues and cost of collection for passes sold by vendors have been going unreported by the Forest Service according to the GAO. This is in violation of Federal Financial Accounting Standards.
The Forest Service did not make records of Vendor sales available to the GAO for this audit, but these vendor records where obtained through FOIA for the Enterprise Forest. Vendor cost of collection and revenue were estimated based upon these numbers and percentages as well as research done in each region.
·Administrative Overhead In Operations by using 10% of $8,600,000 (GAO p. 32).
·Inconsistent Collection Reporting is an estimate.
·LWCFA Revenues represent revenues from sites like campgrounds that collected fees before fee demo under the LWCFA and will continue to charge fees after fee demo has expired. These funds will continue to go to the LWCFA and therefore should not be taken into account by fee demo revenues.
·The GAO has not done an audit of the BLM or USFWS. The scale of use of appropriated funds to bolster fee revenues is unknown. It is also uncertain if cost of collection figures are complete.
·Total net revenues for the BLM and USFWS is under $4,000,000.