2409.19_20
Page 1 of 8
FOREST SERVICE HANDBOOK
WHITE RIVER NATIONAL FOREST (REGION 2)
GLENWOOD SPRINGS, CO
FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG
(K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
Supplement No.: r2_white_river_2409.19-2001-5
Effective Date: July 16, 2001
Duration: This amendment is effective until superseded or removed
Approved: MARTHA J. KETELLE
Forest Supervisor
Date Approved: 07/10/2001
Posting Instructions: Supplements are numbered consecutively by Handbook number and
calendar year. Post by document; remove the entire document and replace it with this
supplement. Retain this transmittal as the first page(s) of this document. The last supplement to
this Handbook was 2409.19-2001-4 to FSH 2409.19, Zero Code.
New Document(s):
2409.19_20
7 Pages
Superseded Document(s):
(Supplement Number and
Effective Date)
2409.19, Chapter 20 (supplement 2409.19,
9 Page
21.21-21.24 & 22.21-22.21b dated11/90 WR
Supp.#90-1)
Digest:
21.24 – Removes obsolete White River direction to FSH 2409.19 chapter 20.
21.2-22.3 - Revises policy and responsibilities. Revises methodology for documentation and
calculation of out year project costs at Gates 2 and 4. Specifies timing and process to monitor
expenditures and fund balance to FSH 2409.19 chapter 20.
WHITE RIVER SUPPLEMENT: 2409.19-2001-5
EFFECTIVE DATE: xx/xx/2001
DURATION: This amendment is effective until superseded or removed
2409.19_20
Page 2 of 8
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
21 - COLLECTION OF FUNDS
21.2 - Documenting Sale Area Improvement and K-V Collection Plan
21.21 - Form WR-2400-50
Document K-V projects on Form WR-2400-50, Sale Area Improvement and K-V Collection
Plan. This form is in an automated spreadsheet format and should streamline SAI Plan
preparation, updates, and revisions.
List projects in order of priority. List required K-V improvements necessary to ensure
reforestation of harvested areas as identified in the applicable silvicultural prescriptions.
Submit signed copies of form WR-2400-50 to the Forest KV coordinator, and the Supervisor’s
Office Timber Resource Clerk. File a copy in the project file.
Submit District-Wide SAI Plans each fiscal year as a pre-requisite for collecting K-V funds from
personal use activities, such as firewood or Christmas Tree cutting. Submit the following
documentation in addition to an SAI Plan (WR-2400-50):
1.
2.
3.
4.
SAI Plan Map
Cost Adjustment Table
Project Narratives
SAI Summary
Provide signed copies to the Forest KV Coordinator, District Office, and Supervisor’s Office
Timber Resource Clerk.
21.22 – Narrative Statements
Attach an SAI summary to each SAI Plan (ex. 03). The purpose of this document is to
summarize the proposed activities by cutting unit/identification number as identified in the SAI
Plan narratives. Information from this summary is used to input activities into the appropriate
Activity Tracking Database (RMACT) and the automated K-V Tracking System.
Completion of this summary provides information for planning and tracking resource
management activities on the sale area in addition to K-V financed activities. Note activities
such as brush disposal and appropriated funded activities for each unit or site.
WHITE RIVER SUPPLEMENT: 2409.19-2001-5
EFFECTIVE DATE: xx/xx/2001
DURATION: This amendment is effective until superseded or removed
2409.19_20
Page 3 of 8
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
21.22a – Cost Computations
The following historical cost information (ex. 01) provides a method of validating the cost
projections of work to be completed. These unit costs for specific activities were taken from SAI
Plans prepared during the period 1997-2000. The overhead assessment was deducted from these
costs to derive average project costs. Project costs were rounded to the nearest dollar per unit.
Attach a cost adjustment table to each SAI Plan (WR-2400-50) initially submitted or revised (ex.
02).
21.22a – Exhibit 01
Historical Cost Information (1997-2000) WRNF
Activity
Regeneration Surveys
Precommercial Thin
Felling Whips
Release and Weed
Mechanical Site Prep
Road Obliteration (ripping,seeding)
Road Closure (Gate)
Noxious Weed Control
Fence Construction
Riparian Improvement
Spring Development
Trail Construction
Interpretive Sign
Cover Development (Piles)
Owl Boxes
Project Cost without Overhead
$9.00/acre
$110.00/acre
$70.00/acre
$120.00/acre
$90.00/acre
$1100.00/mile
$600.00 each
$100.00 acre
$6600.00/mile
$1400.00/mile
$1150.00 each
$1900.00/mile
$975.00 each
$85.00 each
$75.00 each
These historical project costs may not properly assess projects in individual SAI Plans. Project
costs that vary outside the historical figures or projects not listed in Exhibit 1 shall have a
detailed cost estimate in the SAI Plan narrative for the specific project.
WHITE RIVER SUPPLEMENT: 2409.19-2001-5
EFFECTIVE DATE: xx/xx/2001
DURATION: This amendment is effective until superseded or removed
2409.19_20
Page 4 of 8
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
21.22a - Exhibit 02
SALE AREA IMPROVEMENT PLAN
COST ADJUSTMENT TABLE
Activity
Unit
Site Preparation
Regen Svy Yr – 1
Regen Svy Yr –3
Regen Svy Yr – 5
Release/Weed
Noxious Weed Ctrl
Road Obliteration
acre
acre
acre
acre
acre
acre
mile
Quant
ity
50
50
50
50
25
10
2
Unit
Cost
$90.00
$10.00
$10.00
$10.00
$95.00
$110.00
$900.00
Year to
Accomp.
2000
2001
2003
2005
2005
2001
2002
Inf.
Factor
1.040
1.082
1.170
1.265
1.265
1.082
1.125
Project
Cost/Unit
$93.60
$10.82
$11.70
$12.65
$120.18
$119.02
$1012.50
Total
Cost/Unit
$119.40
$13.80
$14.92
$16.13
$153.30
$151.82
$1291.55
Midpoint of Sale 2000
All Unit Costs in 1999 Dollars = Year 0
Overhead Assessment = 27.56%
Unit Cost:
Cost derived from experienced or current year costs (Year 0).
Inflation Factor:
From table of inflation factors, 21.22b.
(Year to Accomplish Project - Cost Year) = Years from Sale Date
2002 - 1999 = 3 years = 1.125 inflation factor
Project Cost:
Unit Cost X Applicable Inflation Factor
Total Project Cost:
Project Cost x Overhead Assessment using procedures in 21.22c.
(Example: 1.2756% x $93.60 = $119.40).
21.22b - Inflation Rate
An inflation rate of 4% per year is used to adjust costs based on the estimated year of
accomplishment. Use the following factors to inflate experienced or current year costs to an
estimated year of accomplishment.
WHITE RIVER SUPPLEMENT: 2409.19-2001-5
EFFECTIVE DATE: xx/xx/2001
DURATION: This amendment is effective until superseded or removed
2409.19_20
Page 5 of 8
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
Cost Adjustment Factors
Years from Sale Date
1
1.040
2
1.082
3
1.125
4
1.170
5
1.217
6
1.265
7
1.316
8
1.369
9
1.423
10
1.480
Example: Project is planned five years in the future.
Current cost estimate = $110.00/acre
Projected cost estimate = $110.00 x 1.217 = $ 133.87/ acre
For planning purposes, the following timeframes are recommended for determining the estimated
year of accomplishment for K-V funded activities:
Site Preparation
Regeneration Surveys
Timber Stand Improvement
Other Resource Activities
Midpoint year of sale termination
Schedule sequentially following midpoint year
using timeframes noted in FSM 2472.4.
Midpoint of sale termination or later depending on
anticipated harvest schedule.
As described in project narrative, at least 1 year
following sale award. Subject to a maximum of 5
years following sale closure unless waived by the
Regional Forester.
21.22c - Indirect Costs
Use current year overhead assessment rates at time of Sale Area Improvement (SAI) plan
preparation or revision when calculating Indirect Costs (Overhead Assessments). Overhead rate
assessments are documented in the annual Forest Supplement to FSH 1909.13, section 42.11.
Calculate overhead cost assessments separately for each activity included in the SAI Plan
Narrative and included on WR-2400-50 to calculate a total project or unit cost as applicable.
Following is an overhead rate assessment calculation example:
Example: Estimated Project Cost (after inflation)
SO, District, RO Overhead (27.56%)
Total Project Cost per Unit
= $133.87/acre
= $ 36.89
= $170.76/acre
WHITE RIVER SUPPLEMENT: 2409.19-2001-5
EFFECTIVE DATE: xx/xx/2001
DURATION: This amendment is effective until superseded or removed
2409.19_20
Page 6 of 8
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
21.23 - Sale Area Improvement Plan Map
Show each project listed on the SAI Plan on a SAI Plan Map. The scale of the map should be
large enough to accurately depict the location of needed work activities. A scale of 1:24,000 is
recommended.
WHITE RIVER SUPPLEMENT: 2409.19-2001-5
EFFECTIVE DATE: xx/xx/2001
DURATION: This amendment is effective until superseded or removed
2409.19_20
Page 7 of 8
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
EXHIBIT 3
EXAMPLE SAI SUMMARY
Last Update:
Contract Number:
Purchaser:
Date Sold:
Termination Date:
Prepared by:
HARVEST
OTHER RESOURCES
Unit
Fund
Quan
Type
Site No
Ac
Type
1
203610-15
26
4113
2
203611-12
50
4152
3
203610-17
35
4230
4
203615-08
8
4111
4341
KV
5
203610-03
15
4113
4341
KV
6
203612-01
20
4152
4493
Fun
d
KV
REFORESTATION
Unit
203610-01
203610-01
Type
SITE PREPARATION
Ac
Type
Ac
4341
Fun
d
KV
26
4494
KV
20
TSI
Type
AC
MI
Ac
26
Brush Disposal Codes:
1014 Burn Landing Piles
Site Preparation Codes:
4493 Site Prep for Natural Regeneration
4494 Mechanical Site Preparation
Other Resource Codes:
2932 Noxious Weed Treatment
6115 Road Obliteration
Ac
1014
BD
1.0
25
1014
BD
1.0
4512
KV
15
1014
BD
1.0
8
1014
BD
1.0
15
1014
BD
1.0
1014
BD
1.0
KV
20
25.0
1.0
Reforestation Codes:
4341 Regeneration Surveys
Fund
KV
Codes are derived from the Rocky Mountain Resource Information System
Harvest Codes:
4111 Clear-cut (Patch)
4113 Clear-cut (Stand)
4152 Group Selection
4230 Sanitation/Salvage
Type
4512
4512
2932
6115
Fund
BRUSH DISPOSAL
TSI Codes:
4512 Release and Weed
WHITE RIVER SUPPLEMENT: r2 white river 2409.19-01-6
EFFECTIVE DATE: xx/xx/xxxx
DURATION: Effective until superseded or removed
2409.19, 20
Page 8 of 8
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSON-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
22.2 – Annual Review and Report of the K-V Balance
22.21 – Format for Annual Forest Review
A SAI Plan profile shall be updated annually for each timber sale under contract or
terminated/defaulted with K-V financed work not completed.
Each activity or project denoted on the SAI plan will be placed individually on the SAI Plan
Profile. Combination of items under one title is unacceptable due to the use of these profiles for
calculating out year funding.
Total Sale needs for harvest units completed must be less than or equal to the amount of K-V
funds collected to date as shown on the most recent Timber Sale Account Statement.
The KV Tracking coordinators will review each SAI Plan profiles annually and update project
status prior to November 30.
The District Ranger shall submit SAI Plan revisions annually by November 30 for each timber
sale: under contract, terminated, or defaulted that has K-V financed work proposed. Annual KV fund balance reports shall be generated by the database manager by December 15 and
provided to the Timber Management Officer.
22.3 - Project Tracking
Rocky Mountain Activity Tracking (RMACT) shall be used to track K-V financed projects.
Tracking will include stand records, resource projects, proposed year of implementation,
accomplishments, project costs, funded and unfunded projects, and timber sale K-V funds
collected by sale. Revisions to SAI Plans shall be submitted to the Forest KV Coordinator, the
project file, and the Supervisor’s Office Timber Resource Clerk by December 10 of each year.
Updates to the RMACT K-V database will be made by December 15 annually.