2409.19_20
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FOREST SERVICE HANDBOOK
BOISE NATIONAL FOREST (REGION 4)
BOISE, ID
FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSEN-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
Supplement No.: r4_boise_2409.19-2006-2
Effective Date: September 20, 2006
Duration: Effective until superseded or removed
Approved: RICHARD A. SMITH
Forest Supervisor
Date Approved: 09/6/06
Posting Instructions: Supplements are numbered consecutively by Handbook number and
calendar year. Post by document name. Remove entire document and replace with this
supplement. Retain this transmittal as the first page of this document. The last supplement to
this Handbook was 2409.19-2006-1 to chapter 10.
New Document(s):
R4_boise_2409.19_20
3 Pages
Superseded Document(s):
2409.19-96-1 (5/24/96)
3 Pages
Digest:
20
This is a technical supplement issuing Forest material in new format with updated
references. Supplements procedures to be followed for K-V activities.
BOISE SUPPLEMENT 2409.19-2006-2
EFFECTIVE DATE: September 20, 2006
DURATION: Effective until superseded or removed
2409.19_20
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FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSEN-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 - COSTS, COLLECTIONS, AND ACCOUNTING
21.12 – Indirect Costs
Use collection percents calculated from the assessment percentages as stated in the most recent
edition of the Forest Program Budget and Management Information guide (PBMI).
1. Assessment Percentages.
Assessment Percents
Overhead
---------------CWKV
GA
PM*
RO/WO
10.50
5.72
14.10
Activity by Percent
CWFS
10.50
0.00
2.37
----------------BDBD
10.50
9.69
16.60
SSSS
10.50
29.95
18.50
2. Collections for Overhead Assessments. Because assessments of Cooperative funds
are calculated on allocated dollars, a collection rate must be calculated from the published
assessment percentage. Use the following formula to calculate the percentage of total allocated
dollars, which need to be collected:
Collection rate =
Assessment rate
1 – assessment rate
Using this formula for the Forest assessments results in the following collection rates which must
be used on the cooperative fund plans:
Collection Percents
Overhead
---------------CWKV
GA
PM*
RO/WO
11.73
6.07
16.41
Activity by Percent
CWFS
11.73
0.00
2.43
----------------BDBD
11.73
10.73
19.90
SSSS
11.73
42.76
22.70
BOISE SUPPLEMENT 2409.19-2006-2
EFFECTIVE DATE: September 20, 2006
DURATION: Effective until superseded or removed
2409.19_20
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FSH 2409.19 – RENEWABLE RESOURCE USES FOR
KNUTSEN-VANDENBERG (K-V) FUND HANDBOOK
CHAPTER 20 - COSTS, COLLECTIONS, AND ACCOUNTING
21.21 - Form FS-2400-50
Submitted K-V plans are required to be typed form R4-2400-50 (7/98) or on the Region 6 K-V
database report form. Preparation and display of all backup materials should be presented in an
orderly manner, but need not be typed.
21.22a - Cost Computations
The standard costs for silvicultural treatments in K-V plans are not all-inclusive. Special or
infrequent costs will have to be developed on a project-by-project basis. Attach these costs to
the submitted K-V Plan.
The base cost per unit in standard costs for treatments was calculated in 1992. The time of
project implementation must be estimated and standard costs adjusted to the estimated period
using an inflation factor of 4 percent (FSH 2409.19, R-4 Supplement 2003-1, section 21.22b).
Use form BNF 2400-47 (3/00), Exhibit 02 of BNF Supplement 2409.19-2006-1, chapter 10, to
calculate future costs used in the K-V plan.
Round all treatment costs per acre to the nearest cent; the treatment total cost to the nearest
whole dollar.
22.21 - Format for Annual Forest Review
During the annual fund balance review it is required to analyze each active K-V plan for
sufficient funding. Each sale plan analysis will be documented on BNF-2400-16 (3/00), Exhibit
04 of BNF Supplement 2409.19-2006-1, chapter 10, or a computer generated report, which
shows the same data.
22.4 - Timeframes
In addition to the projects stated in the handbook, the following activities are permitted after the
5-year time period after sale closure:
1. Fence maintenance and removal associated with stand protection.