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FOREST SERVICE MANUAL
NATIONAL HEADQUARTERS (WO)
WASHINGTON, DC
FSM 1400 - CONTROLS
CHAPTER 1410 - MANAGEMENT REVIEWS
Amendment No.: 1400-2007-1
Effective Date: June 8, 2007
Duration: This amendment is effective until superseded or removed.
Approved: IRVING W. THOMAS
Associate Deputy Chief
Date Approved: 06/01/2007
Posting Instructions: Amendments are numbered consecutively by title and calendar year.
Post by document; remove the entire document and replace it with this amendment. Retain this
transmittal as the first page(s) of this document. The last amendment to this title was
1400-2006-5 to 1400_zero_code.
New Document
1410
22 Pages
Superseded Document(s) by
Issuance Number and
Effective Date
1410
(Amendment 1400-2006-4, 03/09/2006)
15 Pages
Digest:
1414 - Establishes new code and caption “Performance Accountability Review and Validation”
and sets out direction previously issued as interim directive (ID) 1410-2005-1, which expired on
August 16, 2006.
1414.11 - Establishes new form FS-1400-1, Reported Performance Data Review and requires its
use by Agency officials when conducting performance reviews.
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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FSM 1400 - CONTROLS
CHAPTER 1410 - MANAGEMENT REVIEWS
Table of Contents
1410.1 - Authority....................................................................................................................... 4
1410.2 - Objectives ..................................................................................................................... 4
1410.3 - Policy ............................................................................................................................ 4
1410.4 - Responsibility ............................................................................................................... 5
1410.41 - Line Officers ........................................................................................................... 5
1410.42 - Staff Directors ......................................................................................................... 6
1410.43 - Agency Management Control Officer (MCO) ....................................................... 6
1410.44 - Washington Office Staff Directors ......................................................................... 7
1410.45 - National Reviews .................................................................................................... 9
1410.45a - Chief.................................................................................................................... 10
1410.45b - Deputy Chiefs ..................................................................................................... 10
1410.46 - Region, Station, Area, and Institute Reviews ....................................................... 10
1410.46a - Regional Foresters, Station Directors, Area Director, and International Institute
of Tropical Forestry Director .................................................................................... 12
1410.46b - Reviews of State and Private Forestry and Research ......................................... 12
1410.46c - National Forest Reviews ..................................................................................... 12
1411 - PLANNING, CONDUCTING, AND TAKING ACTIONS ON REVIEWS ............. 13
1411.1 - Planning Reviews ....................................................................................................... 13
1411.2 - Conducting Reviews ................................................................................................... 13
1411.3 - Action Plans................................................................................................................ 13
1411.4 - Follow-up ................................................................................................................... 14
1412 - YEAREND REPORT ON MANAGEMENT CONTROL ...................................... 14
1412.1 - Unit’s Report .............................................................................................................. 14
1412.2 - Chief’s Report ............................................................................................................ 14
1413 - RISK ASSESSMENT ......................................................................................... 14
1413.1 - Monitoring and Improving Internal Controls ............................................................. 15
1414 - PERFORMANCE ACCOUNTABILITY REVIEW AND VALIDATION ................ 15
1414.01 - Authority ............................................................................................................... 15
1414.02 - Objective ............................................................................................................... 15
1414.03 - Policy .................................................................................................................... 16
1414.04 - Responsibility ....................................................................................................... 16
1414.04a - Washington Office .............................................................................................. 16
1414.04b - Regional Foresters, Station, Area, and International Institute of Tropical Forestry
Directors .................................................................................................................... 18
1414.04c - Forest Supervisors, Lab Directors, and District Rangers .................................... 19
1414.05 - Definitions ............................................................................................................ 19
1414.1 - Performance Accountability ....................................................................................... 20
1414.11 - Reported Performance Data Review .................................................................... 20
1414.12 - Performance Reporting Certification .................................................................... 21
1414.13 - Other Agency Reviews ......................................................................................... 21
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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1414.14 - Independent Validation of Performance ............................................................... 22
1414.15 - Washington Office Oversight Reviews ................................................................ 22
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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FSM 1400 - CONTROLS
CHAPTER 1410 - MANAGEMENT REVIEWS
This chapter establishes the types of reviews which constitute the Forest Service management
review system, one of the primary components of the overall Forest Service management/
internal control system (FSM 1400). The various elements of the review system are used to
evaluate internal and administrative controls and to identify successful management,
management/internal control weaknesses, and needed corrective actions.
1410.1 - Authority
The principal authorities for governing the review system are the Federal Managers Financial
Integrity Act of 1982 and Office of Management and Budget Circular A-123 (FSM 1401, para. 2
and 3). In addition, U.S. Department of Agriculture regulation, DR 1110-2, establishes
department-wide policy and detailed guidelines and procedures for all agencies and staff offices
to: (1) improve the accountability and effectiveness of USDA programs and operations through
the use of sound systems of management/internal controls, and (2) ensure compliance with laws
and regulations (FSM 1401, para. 5).
1410.2 - Objectives
The overall objective of the management review system is to provide a method of evaluating
Forest Service operations, ensure accountability in program management, and adjust
management direction to reasonably assure achievement of the basic management goals in
FSM 1402. Specific objectives of the review system are to provide management officials with
reasonable assurance that:
1. Programs are efficiently and effectively managed in accordance with applicable law
and management policy.
2. Obligations and costs comply with applicable law.
3. Assets are safeguarded against waste, loss, unauthorized use, and misappropriation.
4. Revenues and expenditures applicable to agency operations are recorded and
accounted for properly so that reliable financial and statistical reports may be prepared
and accountability of assets are maintained.
1410.3 - Policy
1. The reviews shall emphasize strong line and staff officer involvement, an
interdisciplinary team approach wherever practicable, and mutual identification of
management issues, problems, and solutions to improve accomplishment of the Forest
Service mission.
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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2. The scheduling and frequency of management reviews shall be adequate to ensure that
effective management/internal controls are in place and units are held accountable for
compliance with applicable law and management policy.
3. Consider the factors listed at FSM 1441 when determining the coverage, frequency,
and priority of reviews.
4. The type and depth of review conducted shall be commensurate with the scope of
programs or management issues to be evaluated and the risk of waste, loss, and misuse
inherent in agency activities.
5. Review findings and any needed corrective actions shall be given serious and careful
attention by the responsible reviewing official and the unit that is reviewed. Reviewing
officials ensure that corrective actions are accomplished. Failure to take corrective action
shall be addressed in performance reviews of responsible line and staff officers.
6. Responsible reviewing officers shall ensure that reviews cover any subject matter
agreed to between the Forest Service and the Department of Agriculture, Office of
Inspector General, or the Government Accountability Office as a result of audits,
investigations, or special studies.
1410.4 - Responsibility
All managers are responsible for establishing, evaluating, reporting on, and improving controls
in their areas of responsibility (FSM 1404 and FSH 1409.18). FSH 1409.18, section 10.4
provides a schedule of recurring management/internal control reporting requirements to assist
agency managers in meeting recurring reporting requirements in a timely manner.
1410.41 - Line Officers
It is the responsibility of line officers to:
1. Conduct management reviews and approve the annual schedule showing the
management reviews planned by their offices for the fiscal year.
2. Continually evaluate and improve the effectiveness of management reviews.
3. Provide management review training and guidance to employees who are expected to
participate in conducting reviews.
4. Participate fully in management reviews of their units, ensuring that reviewing
officials have access to all personnel and records as necessary to conduct reviews.
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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5. Document reviews and take prompt and thorough corrective actions based on review
findings, including the approval of follow-up action plans.
6. Report material management/internal control weaknesses as described in
FSH 1409.18, section 13.
1410.42 - Staff Directors
It is the responsibility of staff directors to:
1. Monitor program operations and advise line officers on the need for and timing of
reviews.
2. Participate in conducting reviews of programs and activities, ensuring all reviews are
documented.
3. Ensure that personnel and records are available as requested by reviewing officials.
4. Ensure that appropriate records and documentation of reviews and follow-up actions
are established and maintained.
1410.43 - Agency Management Control Officer (MCO)
The Associate Deputy Chief for Business Operations/Chief Financial Officer (CFO) serves as the
Agency Management Control Officer and, as such, is responsible for overseeing implementation
of the agency’s management/internal control program, assuring agency-wide compliance and
responding to Departmental reporting requirements. The Chief Financial Officer shall
coordinate management control initiatives and timelines for implementation of management
control requirements with the Executive Leadership Team (ELT) at least twice-yearly (mid-year
and end of year). Specific initiatives that require coordination with the ELT include:
1. Determining and reporting material control weaknesses, reportable conditions and
required corrective action.
2. Directing the development and implementation of the National Internal Control Risk
Assessment annually (FSM 1413 and FSH 1409.18, sec. 14).
3. Coordinating the development of the annual Schedule of Management Reviews
(FSH 1409.18, sec. 12.11).
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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1410.44 - Washington Office Staff Directors
1. All Staff Directors. In addition to the responsibility assigned at FSM 1410.42,
Washington Office Staff Directors are responsible for monitoring and overseeing
implementation of their program and activity areas including:
a. Identifying and recommending needed annual activity reviews;
b. Scheduling functional assistance trips to field units;
c. Conducting approved activity reviews and functional assistance trips;
d. Documenting the results of reviews and functional assistance trips;
e. Monitoring progress of reviewed units in accomplishing identified corrective
actions;
f. Reporting to their Deputy Chiefs and the Agency Management Control Officer
necessary corrective actions, accomplishments of corrective actions, or outstanding
program accomplishments; and
g. Initiating new or revised national direction to address management issues and
concerns identified in management reviews.
2. Director, Financial Management, Washington Office. In addition to the responsibility
assigned in paragraph 1, the Director, Financial Management is responsible for:
a. Directing implementation of the agency’s management/internal control program,
including implementing requirements contained in FSM 1410, through the General
Accounting Office/Office of the Inspector General (GAO/OIG) Audit Liaison Staff,
Management Control Liaison.
b. Ensuring that systems and procedures are in place to respond to, resolve, and track
the agency’s progress in implementing recommendations contained in agency
reports/evaluations and that actions are taken to correct identified management/
internal control weaknesses.
c. Ensuring Forest Service compliance with requirements for evaluating and
reporting on FS financial management systems and conducting recurring financial
system reviews to certify compliance with Federal Financial Management System
requirements in compliance with U.S. Department of Agriculture regulation
DR 2100-001.
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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d. Preparing the Federal Manager’s Financial Integrity Act (FMFIA)/Federal
Financial Management Improvement Act (FFMIA) and other management control
reports regarding agency material weaknesses, reportable conditions, and so forth for
all elements of the agency.
e. Preparing the Agency Annual Assurance Statement and conduct the corresponding
review to support the process.
f. Preparing the Agency Annual Certification of Compliance with the FFMIA and
conduct the corresponding review to support the process.
g. Conducting the annual risk assessment of internal controls and providing thorough
analysis of results for management use in implementing and managing agency
programs and operations.
h. Developing a coordinated and prioritized annual schedule of agency management
reviews through coordination with the Executive Leadership Team, through the Chief
Financial Officer.
i. Conducting OIG/GAO audit follow-up activities to assure the timely
implementation of corrective actions.
j. Developing and implementing a process to monitor and document closure of
management/internal control corrective actions.
k. Recommending management/internal control training and provide guidance
managers who are expected to perform management/internal control related
functions.
3. Director, Albuquerque Service Center. In addition to the responsibility assigned in
paragraph 1, the Director, Albuquerque Service Center is responsible for:
a. Conducting fiscal compliance and internal control reviews of each Region, Station,
Area, and Institute every 3 years as required in FSH 1409.18, section 11.41, in
accordance with Government Auditing Standards (GAO-03-673G).
b. Improving the quality of processes and data within the budget and finance
organization and the resource program areas they support.
c. Monitoring the fiscal compliance and internal control review system;
d. Identifying improvements needed in the fiscal compliance and internal control
review system;
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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e. Recommending appropriate changes in the fiscal compliance and internal control
review system to the Associate Deputy Chief for Business Operations/Chief Financial
Officer (CFO) and the Agency Management Control Liaison and monitoring the
completion of the corrective actions; and
f. Overseeing and/or conducting follow-up action to ensure corrective actions are
effectively implemented.
1410.45 - National Reviews
Exhibit 01 lists the types of reviews, the purpose, and the responsible officer for national level
reviews. For detailed guidance on planning, conducting, and taking action on reviews, see
FSH 1409.18, chapter 10.
1410.45 - Exhibit 01
National Reviews
Type of Review
Chief’s Review
Deputy Chief’s Review
Special Washington
Office Action Teams
Combined Program
Review of Stations
Activity Reviews
Functional Assistance
Trips
Purpose
Validate strategic goals, executive
priorities, and program focus areas.
Evaluate progress toward long-term
results and identify barriers. Identify and
adopt new ways to improve capabilities
for accomplishing results and removing
barriers.
Evaluate the overall performance of a
field unit program area(s); develop
actions needed to improve efficiency and
effectiveness within and between program
areas.
Special trips focused on complex
problems or emerging situations that need
in-depth technical or managerial review
and/or resolution.
Evaluate the Station’s overall research
program to improve program results as
defined in FSM 1470.
Evaluate the specific operations of an
activity as defined in FSM 1405.
Assists in transferring information in any
program or activity.
Responsible
Officer
Chief
Deputy Chief
Deputy Chief
(or Chief)
Deputy Chief,
Research
Staff Director
Staff Director
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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1410.45a - Chief
The Chief, or in the absence of the Chief, the Associate Chief, reserves the authority to
determine the need for and scope of a Chief's Review (FSH 1409.18, sec.11). The Chief may
delegate to a Deputy Chief the authority to conduct a Chief's Review. The Chief reserves the
authority for selecting and designating employees to serve on special Washington Office action
teams (FSH 1409.18, sec. 11.52).
1410.45b - Deputy Chiefs
1. All Deputy Chiefs. In addition to the responsibility assigned in FSM 1410.4, Deputy
Chiefs are responsible for conducting Deputy Chief's Reviews (FSH 1409.18, sec. 11.2),
approving the annual schedule of Activity Reviews in their areas of responsibilities
(FSH 1409.18, sec.12.11), and establishing or recommending to the Chief the
establishment of special Washington Office action teams (FSH 1409.18, sec. 11.52).
Deputy Chiefs may redelegate to their Associate Deputy Chiefs, or in unusual
circumstances, Washington Office Staff Directors the authority to conduct a Deputy
Chief's Review.
2. Deputy Chief for Business Operations. In addition to the responsibility assigned in
paragraph 1, the Deputy Chief for Business Operations has delegated responsibility to the
Chief Financial Officer, as the Agency Management Control Officer, for overseeing and
monitoring the effectiveness of the management review system and recommending
changes to improve the effectiveness of the management review system to the Chief for
action.
3. Deputy Chief for Research and Development. In addition to the responsibility
assigned in paragraph 1, the Deputy Chief for Research and Development is responsible
for conducting combined program reviews of Stations as described in FSM 1470.
1410.46 - Region, Station, Area, and Institute Reviews
Exhibit 01 lists the types of reviews, purpose, and the responsible officer for Region, Station,
Area, and Institute level reviews. Detailed guidance for planning, conducting and taking action
on reviews can be found in FSH 1409.18.
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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1410.46 - Exhibit 01
Region, Station, Area, and Institute Reviews
Type of Review
Purpose
Responsible
Officer
Regional Forester's and Similar to Deputy Chief’s Review.
Director's Review
Review the topics shown in
FSM 1410.45, exhibit 01.
Regional
Forester/Station
Director/Area
Director/ Institute
Director
Cooperative
Management and
Program Reviews
Supplement reviews in State and
Private Forestry and Research
(FSM 1460).
Regional
Forester/Area
Director/Institute
Director
Station Supervisory
Review
Evaluate the Station’s overall research Station Director
program to improve program results as
defined in
FSM 1470.
Activity Reviews
Evaluate the specific operations of an
activity as defined in
FSM 1405.
Staff Director
Functional Assistance
Trips
Assists in transferring information in
any program or activity.
Staff Director
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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1410.46a - Regional Foresters, Station Directors, Area Director, and International
Institute of Tropical Forestry Director
In addition to the responsibility assigned at FSM 1410.4, it is the responsibility of the Regional
Foresters, Station Directors, Area Director, and International Institute of Tropical Forestry
Director to:
1. Schedule and conduct on a regular and continuing basis, management reviews of
programs, activities, and units under their jurisdiction.
2. Designate a line or staff officer as the Review Program Manager to:
(a) Ensure that an effective and ongoing review program is conducted, and
(b) Monitor the effectiveness of the review program, document reviews, report
findings, and recommend improvements.
1410.46b - Reviews of State and Private Forestry and Research
The following special reviews supplement reviews in State and Private Forestry and Research:
1. Cooperative Management and Program Reviews. It is the responsibility of the
Regional Foresters, Area Director, and Institute Director to conduct and document
cooperative management reviews and cooperative program reviews of State forestry
organizations as described in FSM 1460.
2. Station Supervisory Reviews. It is the responsibility of the Assistant Station Directors
for Research to conduct and document supervisory reviews of their assigned research
work units as described in FSM 1470.
1410.46c - National Forest Reviews
In addition to the responsibility assigned at FSM 1410.4 and 1410.41, it is the responsibility of
Forest Supervisors to:
1. Schedule, conduct, and document, on a regular and continuing basis, management
reviews of programs, activities, and units under their jurisdiction;
2. Ensure that a management review system is in place and functioning to allow
monitoring and measurement of accomplishment of the objectives set forth in
FSM 1410.2; and
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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3. Ensure that operational reviews of forest programs and units are conducted as
necessary to ensure sound management and compliance with laws, regulations, and
policy.
1411 - PLANNING, CONDUCTING, AND TAKING ACTIONS ON REVIEWS
1411.1 - Planning Reviews
The results of the national risk assessment shall be used in conjunction with results from Office
of Inspector General (OIG), Government Accountability Office (GAO), Regions, Stations, Area,
or Institute evaluations to concentrate reviews where risks of waste, loss, and misuse of resources
are highest, unless administration, congressional, or other interests justify priority changes
(FSM 1413 and FSH 1409.18, sec. 14).
1411.2 - Conducting Reviews
After completing the review plan and pre-review work, initiate the onsite portion of the review.
Examine the unit management or program management topics shown in the review plan in a
manner the team considers appropriate for the unit or program under review. Use FSH 1409.18,
section 12 as a guide to organizing the onsite review.
1411.3 - Action Plans
Develop a corrective action plan and transmit the plan to concerned units and staffs within
30 days following transmittal of the review report. See FSH 1409.18, section 12.31 for the
requirements on completing an action plan. Ensure the action plan is approved by the line
officers of both levels and incorporate the approved action plan as an appendix to the final
review report.
Ensure that the preparation of corrective action plans for material weaknesses reported in
compliance with the Federal Manager’s Financial Integrity Act (FMFIA) and the Federal
Financial Management Improvement Act (FFMIA) is coordinated by the Agency Management
Control Liaison. Update these plans on a quarterly basis to ensure timely reporting on the status
of corrective actions, as necessary, to the Department in the quarterly FMFIA, FFMIA, and
Management Challenges Reports.
See FSH 1409.18, section 12.32 for guidance to ensure the completion of planned corrective
actions. In the event the team leader retires, transfers, or is otherwise unable to complete the
follow-up, the line officer responsible for the review designates another team member (for
Chief's Overview) or the responsible staff officer (for Deputy Chief's and Activity Reviews) to
complete the follow-up.
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DURATION: This amendment is effective until superseded or removed.
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1411.4 - Follow-up
Maintain an official case file for each management review at the reviewing office and the
reviewed unit in accordance with FSH 1409.18, section 12.33. Follow-up actions for material
weaknesses are the responsibility of the Agency Management Control Liaison. The Agency
Management Control Liaison tracks the status of corrective actions and request closure after
certification of completion has been submitted (FSM 1410.44).
1412 - YEAREND REPORT ON MANAGEMENT CONTROL
1412.1 - Unit’s Report
The yearend report accumulates results of the year's management reviews, Government
Accountability Office, and Office of the Inspector General audits, and other special reviews of
Forest Service activities. Deputy Chiefs, Regional Foresters, Station Directors, the Area Director
and the Institute Director must submit yearend reports for their units to the Chief through the
Agency Management Control Liaison. See FSH 1409.18, section 13 for detailed guidance and
formats for submitting yearend reports.
1412.2 - Chief’s Report
By mid-September, the Chief must submit to the Secretary a yearend report compiled from the
unit's yearend reports. The report states that the Forest Service has evaluated its control system,
and that the evaluation indicates that the control system did (did not) provide reasonable
assurance that the Forest Service achieved the basic management goals set forth in FSM 1402.
The Secretary incorporates the Chief's report into the Department's yearend report to the
President and Congress.
1413 - RISK ASSESSMENT
A risk assessment shall be used to identify, measure, and prioritize a component’s risk to ensure
that primary focus is placed on areas of greatest significance and that proper internal controls are
in place to manage identified risks. National risk assessments shall be generated annually and
distributed to selected program/operational areas identified by the Agency Management Control
Officer in coordination with the Executive Leadership Team. The Agency Management Control
Officer may delegate responsibility for generating and distributing the risk assessment solely to
the Agency Management Control Liaison.
The program areas selected for assessment shall be linked to the Annual Program Direction and
Agency Accomplishment Reports. The program areas selected for assessment shall represent
agency defined Executive Priorities, significant operational areas and other selected high-interest
program areas identified as a result of Office of Inspector General (OIG) and Government
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Accountability Office (GAO) audit reports, Agency accountability reports, performance reports
and reviews, relevant reports by outside study panels/commissions, reports by congressional
committees, and management evaluations.
The assessment of agency program areas, while conducted annually, shall ensure a cyclical
assessment of each program at least every 3 years. The list of agency program areas shall be
published at FSH 1409.18, section 14, exhibit 01. The results of the national risk assessment
shall be used in conjunction with results from OIG, GAO, and management evaluations to
develop the Management/Internal Control Annual Review Schedule (FSH 1409.18, sec. 12.11).
1413.1 - Monitoring and Improving Internal Controls
Monitoring the resolution of corrective actions is an important step because it determines if
control weaknesses were corrected or still exist. The Agency Management Control Liaison
establishes and maintains a follow-up system to record and track all known material and/or
significant non-material weaknesses, corrective actions implemented, and progress against
scheduled completion dates.
On a selected basis, the Executive Leadership Team through the Agency Management Control
Officer may request that the Agency Management Control Liaison validate the correction of any
material or non-material weakness a year after the correction of the item is reported.
1414 - PERFORMANCE ACCOUNTABILITY REVIEW AND VALIDATION
1414.01 - Authority
Federal agencies are subject to numerous legislative and regulatory requirements that promote
and support effective internal controls. See FSM 1401 and 1410.1 for authorities pertaining to
establishing effective internal controls for performance accountability in the Forest Service.
1414.02 - Objective
The overall objective of Performance Accountability Review and Validation is to continually
improve and maintain efficiency and effectiveness of the Agency in the area of performance
reporting and accountability. Specific objectives include providing guidelines and processes for:
1. Validation and verification of performance data reported against the Agency’s
performance measures.
2. Reporting of high quality performance data.
3. Maintaining standards for auditable documentation for performance data.
4. Supporting and promoting managerial accountability.
WO AMENDMENT 1400-2007-1
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1414.03 - Policy
It is the policy of the Forest Service that:
1. The Agency place emphasis on communication and education associated with
performance management and the need for performance accountability.
2. The Strategic Planning and Performance Accountability staff performs Oversight
Performance Reviews of three to five units on a scheduled basis every fiscal year. The
reviews must focus on the verification and validation of reported performance data and
performance management (FSM 1490.2).
3. The Strategic Planning and Performance Accountability staff maintains and facilitates
improvement of measure definitions and metrics.
4. Regions, Stations and the Area (RSAs) perform rotating unit reviews, covering
reported performance data, with an emphasis on verification and validation per direction
in FSM 1414.61. A performance measure change control system must be followed.
1414.04 - Responsibility
Management shall establish and maintain internal controls to achieve the objectives of effective
and efficient operation, reliable financial reporting, and compliance with applicable laws and
regulations. Management shall consistently apply the internal standards outlined herein to meet
the agency’s objectives for the performance accountability requirements of the Government
Performance and Results Act.
Data quality is a shared responsibility across all positions. Senior management is responsible for
ensuring that performance measures are appropriate, sufficiently defined and communicated.
Program and project managers are responsible for implementing policies and procedures to
ensure accomplishment data is reported accurately in a timely manner.
1414.04a - Washington Office
1. Deputy Chiefs. It is the Deputy Chiefs’ responsibility to coordinate and carry out
Forest Service programs at the National level. Deputy Chiefs must ensure that necessary
coordination occurs within their staff area and among other Deputy Chiefs to ensure
consistent interpretation, collection, and reporting of accomplishment data and
performance measures.
The Deputy Chief for Business Operations is responsible for facilitating coordination
among other Deputy Chiefs.
2. Staff Directors. Washington Office staff directors are responsible for:
WO AMENDMENT 1400-2007-1
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DURATION: This amendment is effective until superseded or removed.
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a. Providing clear protocols, operational definitions and performance standards.
b. Monitoring program performance.
c. Conducting reviews to evaluate whether accomplishment data meets performance
measure definitions, system of record standards, and reporting protocols.
d. Ensuring that appropriate records and documentation are established and
maintained, and follow-up actions are completed.
e. Ensuring that personnel and records are available as requested by reviewing
officials.
f. Assisting with the reviewing, modifying, and administering of an effective
performance measures oversight/accountability process.
g. Proposing adjustments to the Deputy Chief where oversight reviews suggest that
the national performance measures are hindering program delivery and attainment of
the agency mission.
h. Providing training and guidance to employees on performance management and
accountability and informing staffs of the relevance to the Government Performance
and Results Act (GPRA).
i. Ensuring their reporting systems or databases are consistently understood by field
personnel and have sufficient internal controls to make certain the data are complete,
timely, and accurate.
3. Director of Strategic Planning and Performance Accountability. The Director of
Strategic Planning and Performance Accountability is responsible for:
a. Coordinating with Washington Office Deputy Chiefs to determine the proper
hierarchy of performance measures for inclusion in various documents (that is Budget
Justification, Program Direction, Performance and Accountability Report, and so
forth) and that the distinctions are well understood.
b. Coordinating with other Washington Office staff directors to resolve issues with
performance definitions.
c. Managing the change process to add, delete, or modify performance measures.
d. Ensuring any adjustments to performance measures are communicated to all
affected staffs.
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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e. Ensuring performance measure documentation and system support and linkage is
maintained.
f. Collecting, maintaining, and summarizing results of performance reviews to
include the certification process.
g. Coordinating with the Chief Financial Officer to incorporate findings and planned
actions into the Performance and Accountability Report, as required in FSH 1409.18,
section 13, “Yearend Report on Management Control.”
h. Collecting and consolidating reported accomplishments.
i. Coordinating efforts to ensure performance data verification and validation
procedures are followed.
j. Coordinating with other Washington Office Deputy Chiefs to perform oversight
reviews annually of a selected number of units with the purpose of improving and
maintaining the efficiency and effectiveness of the agency in the area of performance
reporting and accountability.
1414.04b - Regional Foresters, Station, Area, and International Institute of
Tropical Forestry Directors
Regions, stations, Area, and International Institute of Tropical Forestry (IITF) Managers have the
responsibility to coordinate and carry out Forest Service programs at their units. As it relates to
strategic planning, these managers must coordinate among assigned programs and with the
Washington Office staff directors, as necessary, to ensure the consistent interpretation,
collection, and reporting of accomplishment data and performance measures. Regional foresters,
station, Area, and the IITF directors are also responsible for monitoring and overseeing field
implementation of their program and activity areas including:
1. Monitoring unit and program performance.
2. Participating in reviews.
3. Ensuring that appropriate records and documentation of reviews and follow-up actions
are established and maintained.
4. Ensuring that personnel and records are available as requested by reviewing officials.
5. Ensuring that reviewers are knowledgeable of the programs they are reviewing.
6. Proposing adjustments to the appropriate staff director where oversight reviews
suggest that the national performance measures are hindering program delivery and
attainment of the agency mission.
WO AMENDMENT 1400-2007-1
EFFECTIVE DATE: 06/08/2007
DURATION: This amendment is effective until superseded or removed.
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7. Providing training and guidance to employees on performance management and
accountability. Inform staffs of relevance to the Government Performance and Results
Act (GPRA).
8. Certifying 12-month estimated accomplishments and yearend actual accomplishments
in relation to targets as stated in the Annual Program Direction.
1414.04c - Forest Supervisors, Lab Directors, and District Rangers
In conjunction with their responsibilities for management reviews, as outlined in FSM 1410.41,
line officers are responsible for:
1. Ensuring that accurate and complete performance data are entered into systems of
record (including, but not limited to WorkPlan, NPORS, INFRA, FACTS, and so on.) in
a timely manner.
2. Providing training and guidance to employees on performance management and
accountability and informing staffs of relevance to the Government Performance and
Results Act (GPRA).
3. Participating fully in performance accountability reviews of their units, ensuring that
reviewing officials have access to all personnel and records as necessary to conduct
reviews.
4. Ensuring that reviews evaluate the application and reporting of the national
performance measures.
5. Taking prompt and thorough corrective actions identified in review findings, including
the approval of follow-up action plans.
1414.05 - Definitions
Internal Controls. The tools (organization, policies, and procedures) to help program and
financial managers achieve desired results and safeguard the integrity of their programs.
Metrics Management. Metrics Management (MM) is a target management and
performance measure management module. A web-based tool that is used to establish
agency targets, as well as to manage and track target change requests. In addition, MM
houses and manages the official performance measure definitions and associated metrics.
Performance Accountability. The accountability by line officers, program managers, and
other individuals involved in project management to stakeholders for the performance of
a program or activity. This involves identifying key measures for activities that provide
meaningful data on performance or results and establishing appropriate performance
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expectations for the organization. It requires program managers to clearly define
measures and ensure data are efficiently and accurately reported, and that line officers use
these measures as a basis to hold program managers and employees accountable for
meeting performance goals or targets.
Performance and Accountability Report. The annual report that shows the progress,
through trends in representative high priority performance measures, that has been made
toward achieving the Agency’s mission and the strategic plan goals and objectives.
Performance Goal. A target level of performance expressed as a measurable objective,
against which actual achievement can be compared. A goal is expressed in a manner that
allows a future assessment to be made of whether the goal was or is being achieved.
Performance Measures. Indicators, statistics, or metrics used to gauge program
performance. Collectively, measures convey a comprehensive story regarding products
and services provided by the agency.
1414.1 - Performance Accountability
Internal controls are an integral part of the entire agency cycle of planning, budgeting, managing,
accounting, reporting, and auditing. The following internal controls have been established to
facilitate improved performance accountability reporting:
1. Reported Performance Data Review.
2. Performance Reporting Certification.
3. Other Agency Reviews.
4. Independent Validation of Performance.
5. Washington Office Oversight Reviews.
1414.11 - Reported Performance Data Review
In an effort to promote and maintain good business practices for the agency, responsible officials
shall use the internal control data review process to validate performance data. Reviews
encompass data associated with the measures reported in the annual Performance and
Accountability Report (P&AR). The Regions, Stations, Area (RSAs), and the International
Institute of Tropical Forestry (IITF) shall incorporate this process as part of their standard
management/activity reviews.
These reviews serve as a working tool for the RSAs and IITF to assist in maintaining quality
performance data. The reviews provide a sample for leadership to better ascertain the validity
and consistency of reported accomplishments. The reviews should verify the documentation of
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the accomplishments. Any inconsistency in interpretation of measure definitions across the RSA
and IITF should be addressed. Each RSA and IITF must review all applicable measures in the
annual Performance and Accountability Report for at least two of their reporting units each fiscal
year. Each RSA and IITF reporting unit must have at least one performance review every 3-5
years. The reviews must be conducted using FS-1400-1, Reported Performance Data Review.
Following are options of how these reviews might be conducted:
1. An RSA and IITF reviews each measure that is reported in the annual Performance
and Accountability Report on a minimum of two units, or
2. An RSA and IITF assigns each staff officer with their measures, requesting the officer
to individually complete form FS-1400-1 for two separate reporting units during the
fiscal year, later to be rolled up at the RSA or IITF.
The Washington Office staff directors shall participate in performance reviews to provide
oversight, performance measures expertise, and to address inconsistencies identified across
multiple RSAs and the IITF. The RSAs and IITF are responsible for collecting the completed
review forms for their units, conducting an initial review of the results, and maintaining a file of
the reviews and any supporting documentation. The RSAs and IITF then forward signed
FS-1400-1 to the Washington Office Strategic Planning and Performance Accountability (SPPA)
staff for preparation of a performance review summary report. Submit all completed
performance review forms (FS-1400-1) prior to fiscal year end according to guidance provided
in the annual Program Direction located on the WO intranet, in the Budget area of the Managing
for Results website. SPPA distributes the forms to the appropriate Washington Office staff
directors. Washington Office directors are responsible for addressing any inconsistencies and
sending the results of their analysis to the affected RSA, IITF, and SPPA staff to assure all issues
are accounted for and/or resolved.
1414.12 - Performance Reporting Certification
The Forest Service uses the “Performance Reporting Certification Statement” to assure that
12-month estimates made for the P&AR items and yearend actual performance information, has
been reviewed and found reasonably accurate and complete as stated, with exceptions noted.
The certification document must be signed by the Regional Forester, Station Director, Area
Director, International Institute of Tropical Forestry Director. The annual reported performance
data reviews provide the certifying officer feedback on their units’ data quality.
1414.13 - Other Agency Reviews
Internal, or management controls, cover all aspects of an organization’s operations, program,
administrative, financial, and compliance. To effectively assess and monitor internal controls,
Forest Service managers should use the following sources, in addition to FS-1400-1, Reported
Performance Data Review Template, to ensure improved collection, interpretation, and reporting
of accomplishment data and performance measures:
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1. Management knowledge gained from the daily operation of agency programs.
2. Management reviews conducted to assess internal control or for other purposes.
3. Program activity evaluations.
4. Annual performance plans and reports.
5. Program Assessment Rating Tool (PART).
6. Other reviews or reports relating to agency operations.
1414.14 - Independent Validation of Performance
The Agency’s performance measures may be subject to independent validation by the
Government Accountability Office (GAO) and/or the USDA Office of Inspector General (OIG).
As part of the OIG financial statement audit process, the auditors review the Performance and
Accountability Report and conduct an independent assessment on the reported performance
information. Performance information is also subject to review by other entities.
1414.15 - Washington Office Oversight Reviews
The Forest Service shall conduct oversight reviews of performance management to validate other
review findings. These reviews are led by the Strategic Planning and Performance
Accountability staff. Oversight review objectives address issues related to performance
management, accomplishment reporting, and data quality. Additionally, reviews may explore
significant variations in accomplishment data (benchmarked against other units) to see what can
be learned. Additional analysis of these variances should take place so that successes can be
shared and shortfalls addressed. Specific guidance for current year reviews will be provided
through the annual Program Direction.