2409.19-2005-1
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FOREST SERVICE HANDBOOK
SUPERIOR NF (REGION 9)
DULUTH, MN
FSH 2409.19
– RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V)
FUND
CHAPTER 20 – COSTS, COLLECTIONS AND ACCOUNTING
Supplement No.: R9 Superior 2409.19-2005-1
Effective Date: August 29, 2005
Duration: This supplement is effective until superseded or removed.
Approved: JAMES W. SANDERS Date Approved: August 29, 2005
Forest Supervisor
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. The last supplement to this Handbook was R9 Chippewa/Superior 2409.19-98-1, a five (5) page supplement.
New Document R9 Superior 2409.19-2005-1 6 Pages
Superseded Document(s)
(Supplement Number and
Effective Date)
R9 Chippewa/Superior 2409.19-98-1 5 Pages
Digest: In order by code, summarize the main additions, revisions, or removal of direction incorporated in this supplement.
21.12 Establishes indirect rate to be used in TIM/FACTS.
21.2 Updates K-V Activities & District Unit Costs Table. Replaces CDS codes with FACTS codes and updates Direct Cost Dollar Amounts

R9 SUPERIOR SUPPLEMENT 2005-1
EFFECTIVE DATE: August 29, 2005
DURATION: Effective until superseded or removed
2409.19-2005-1
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FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
21 – COLLECTION OF FUNDS
21.12 – Indirect Costs
Direct project costs are entered into KV collection plans created in FACTS. The FACTS program then calculates total project cost by applying a multiplier which reflects indirect assessments for RO/WO as well as Forest cost pools. For fiscal year 2005, the total indirect assessments amount to 24.22 percent. This indirect assessment rate will be updated after new assessment rates become available each year.
21.2 – Documenting Sale Area Improvement and K-V Collection Plan
Districts shall prepare an R9 Sale Area Improvement (SAI) and KV Collection Plan on form FS
2400-50 (including a map and narrative attachment) for all timber sales that require post sale treatment. For new contracts, the original SAI Plan is the plan revised at the date of sale award to reflect total bid value, but prior to contract approval. Revisions are necessary when the amount of work, type of work, costs, overhead rates, etc., have changed since the existing plan was created.
Instructions for use of KV funds are located in the WO parent text and the R9 supplements of
FSH 2409.19. The following instructions are for use of form FS-2400-50. All new KV plans and all revised KV plans must be developed in FACTS. This applies to revisions of KV plans originated through the District Automation Process (DAP) module, as well as to revisions of KV plans originated through FACTS.
Use the following activity costs as a guide. These costs represent forestwide averages. They include contract labor and equipment costs, materials, and District and Forest costs for contract preparation, contract administration and program management. If the IDT developing or updating a KV Plan believes that an adjustment (up or down) is appropriate, they should document the rationale and the adjusted costs in the KV Plan Narrative. Current costs are utilized. The FACTS program will require you to estimate the year in which each activity will take place. The program will then calculate applicable inflation based on this estimate.

R9 SUPERIOR SUPPLEMENT 2005-1
EFFECTIVE DATE: August 29, 2005
DURATION: Effective until superseded or removed
2409.19-2005-1
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FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
FACTS Code(s) ACTIVITY DESCRIPTON DIRECT COST
REFORESTATION
Residual Stem Felling
Site Preparation – Mechanical
Brush Rake
Rollerchop
Bracke Scarifier
Disc Trench
V-Plow Scarification
Shearing
Rock Rake
Scarification (Dozer/Tractor)
Site Preparation – Prescribed Fire
Broadcast Burn
Underburn
Pile Burning
Direct Seeding (includes seed cost)
$400 - $500/Acre
$350 - $450/Acre
$110/Acre
$150.00/Acre
Tree Planting (includes contract prep and admin, planting, and stock)
Container Stock 6 cu. in.
900 TPA $450/Acre
800 TPA
700 TPA
600 TPA
$400/Acre
$350/Acre
$300/Acre
500 TPA
400 TPA
300 TPA
200 TPA
$250/Acre
$250/Acre
$250/Acre
$250/Acre
Container Stock 4 cu. in.
900 TPA
800 TPA
700 TPA
600 TPA
500 TPA
$50/Acre
$250/Acre
$250/Acre
$200/Acre
$200/Acre
$220/Acre
$220/Acre
$220/Acre
$220/Acre
$377/Acre
$335/Acre
$292/Acre
$250/Acre
$209/Acre
4473,4483,4493
4473,4483,4493
4473,4483,4493
4473,4483,4493
4473,4483,4493
4473,4483,4493
4473,4483,4493
4473,4483,4493
4473,4483,4493
4471,4481,4491
4471,4481,4491
4471,4481,4491,4541
4411,4412
4431
4431
4431
4431
4431/4432/4433/4432
4431/4432/4433/4432
4431/4432/4433/4432
4431/4432/4433/4432
4431
4431
4431
4431
4431/4432/4433/4432

R9 SUPERIOR SUPPLEMENT 2005-1
EFFECTIVE DATE: August 29, 2005
DURATION: Effective until superseded or removed
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FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
400 TPA
300 TPA
200 TPA
Bare-root Stock
900 TPA
800 TPA
700 TPA
600 TPA
500 TPA
$209/Acre
$209/Acre
$209/Acre
$304/Acre
$270/Acre
$236/Acre
$202/Acre
$169/Acre
400 TPA
300 TPA
200 TPA
$169/Acre
$169/Acre
$169/Acre
Reforestation Surveys
Artificial – stocking, survival(1 st
& 3 rd
yr) $9 - $12/Acre
Natural – stocking (3 rd
& 5 th
year) $7/Acre
Certification $4 - $5/Acre
TIMBER STAND IMPROVEMENT
Release
Precommercial Thinning
Pathological Pruning
Seedling Protection – Mesh
Seedling Protection – Tubex
$206/Acre
$206/Acre
$100/Acre
$2/Tree
$7/Tree
Seedling Protection – Bud Capping $120/Acre
WILDLIFE & FISHERIES
Wildlife/Other Seeding (non-essential KV)
Use reforestation seeding costs above
Wildlife/Other Planting (non-essential KV)
Use reforestation planting costs above
Wildlife/Other TSI (non-essential KV)
Use reforestation TSI costs above
Permanent Opening Construction
Permanent Opening Maintenance
$200/Acre
$200/Acre
Permanent Opening Improvement (Seeding) $175/Acre
4431/4432/4433/4432
4431/4432/4433/4432
4431/4432/4433/4432
4431
4431
4431
4431
4431/4432/4433/4432
4431/4432/4433/4432
4431/4432/4433/4432
4431/4432/4433/4432
4341,4342
4341
4381,4382,4383,4384
4511,4512
4521,4522
4530
4542
4542
4542
6080
6080
6102
6130
6131
6131

R9 SUPERIOR SUPPLEMENT 2005-1
EFFECTIVE DATE: August 29, 2005
DURATION: Effective until superseded or removed
2409.19-2005-1
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FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
Nest Box (Construct and Install)
Song Birds
Waterfowl
Other
Wild Rice Seeding
Beaver Management
Dam Removal
Trapping
Habitat Improvement
Fish Habitat Improvement
Sediment Trap
Brush Bundles
Fish Crib
Tree Drops
Spawning Riffle
$35/each
$80/each
$50/each
$180/Acre
$200/each
$75/each
$75/Acre
$2500/Each
$345/Each
$250/Each
$75/each
$5,000/each
6210
6210
6210
6080
8300
8300
6160
6638
6638
6638
6638
6638
Stream Bank Stabilization
Vegetative
Mechanical
WEED TREATMENT
Backpack spraying
Mowing
Truck-mounted spraying
TEMPORARY ROADS*
$50/foot
$100/foot
$975/acre
$195 - $325/acre
$195 - $300/acre
6160
6160
2510
2510
2510
Gates (purchase & install)
Culvert replacement
Install berm
$2,500/each
$ 150/each
5630,6120
5410
Temporary/light
Final/permanent
$150/each
$650/each
6120
6120
Re-Open Temporary Road for KV Treatments (includes move-in/move-out costs)
Easy (less than 2 culverts/mile)
Moderate (2-3 culverts/mile)
$1,700/mile
$2,800/mile
Difficult (4 or more culverts/mile) $3,900/mile
6240
6240
6240
Close Temporary Roads (pull pipes/waterbar/tank trap/slash, includes move-in/move-out costs)
Easy (less than 2 culverts/mile) $1,100/mile 5630,6120

R9 SUPERIOR SUPPLEMENT 2005-1
EFFECTIVE DATE: August 29, 2005
DURATION: Effective until superseded or removed
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FSH 2409.19 – RENEWABLE RESOURCE USES FOR KNUTSON-VANDENBERG (K-V) FUND
CHAPTER 20 – COSTS, COLLECTIONS, AND ACCOUNTING
Moderate (2-3 culverts/mile) $2,200/mile
Difficult (4 or more culverts/mile) $3,300/mile
Seeding (includes seed)
5630,6120
5630,6120
Temporary Roads/Landings $500/acre 6080
*Temporary roads constructed as part of the timber sale area are the purchaser’s responsibility to close. However, if a temporary road is needed for access for post-sale KV activities, KV deposits may be collected and used to pay for road closure after the post-sale activities have been completed. Since access management is a sensitive issue and it is more cost effective to have timber sale purchasers close temporary roads, decisions to defer road closure and handle with
KV funds must be documented in the environmental analysis and should have a clear economic benefit. Guidelines for road closure decisions are as follows:
If a temporary road is not needed for access for post-sale KV activities, the timber sale purchaser shall be required to close the road.
If post-sale KV activities can be completed within 1-2 years after purchaser’s use is completed, defer road closure and collect KV deposits to close the road.
If post-sale KV activities cannot be completed within 1-2 years following purchaser’s use or if the environmental/access management trade-offs are unacceptable, the purchaser shall close the road and KV deposits can be collected to re-open and reclose the road.
All projects include a records management cost of $1.50 per acre for data base management to keep accurate activity records for upward reporting of accomplishments and fiscal accountability of KV funds at the project level.
Projects and any cost deviations from those listed in the previous table must be fully documented in the SAI Plan Narrative.