article: SECTION 1. SHORT TITLE. This Act may be cited as the ``Forest Service Financial Accountability Restoration Act of 1999''. SEC. 2. USE OF INCENTIVES TO RESTORE FOREST SERVICE FINANCIAL ACCOUNTABILITY. (a) Findings.--The Congress finds the following: (1) Section 3521(e) of title 31, United States Code, requires the Inspector General of the Department of Agriculture to audit the annual financial statements required to be prepared by the Forest Service. As a result of the inability of the Forest Service to produce reliable financial statements, the agency has received four successive adverse opinions or disclaimers from the Inspector General. (2) In January 1999, the Comptroller General submitted a report to Congress that identified the Forest Service as an agency at ``high risk'' of waste, fraud, abuse, and mismanagement due to the persistent and severe weaknesses in the Forest Service's accounting and financial reporting systems. (3) The Comptroller General has stated that the Forest Service will maintain its high risk status until the agency, at a minimum-- (A) receives two consecutive unqualified audit opinions from the Inspector General; and (B) corrects the material internal control weaknesses, identified in the Inspector General's audit reports of the financial statements of the Forest Service, which adversely affect the ability of the Forest Service to maintain accountability over its assets on an ongoing basis. (4) Despite initial efforts on the part of the Forest Service to correct deficiencies in its financial management systems, the Comptroller General and the Inspector General of the Department of Agriculture have indicated that the Forest Service may still be years away from producing reliable financial statements or changing its high risk status. (5) Performance incentives are necessary to ultimately restore financial accountability to the Forest Service, and such incentives must be structured so as to preserve the ability of the Forest Service to perform its core missions, particularly a sustained reduction of the natural resources restoration and maintenance backlog within the National Forest System, while safeguarding further investments of taxpayer dollars from waste, fraud, abuse, and mismanagement. (b) Conditional Limitations on Forest Service Appropriations.-- Subject to subsections (c) and (d), for fiscal years beginning after the date of the enactment of this Act, the total amount appropriated for the Forest Service to carry out discretionary programs and activities for a fiscal year shall not exceed the sum of the amounts appropriated under the heading ``Forest Service'' in title II of the Department of the Interior and Related Agencies Appropriations Act, 1999 (as contained in section 101(e) of division A of Public Law 105- 277; 112 Stat. 2681-268). (c) Removal of Condition.--The limitations on the level of Forest Service appropriations or obligations specified in subsection (b) shall terminate on the earlier of the following: (1) The date on which the Forest Service is no longer an agency at high risk of waste, fraud, abuse, and mismanagement due to weaknesses in its accounting and financial reporting systems, as determined under subsection (d). (2) The end of the fifth fiscal year subject to the limitations. (d) Criteria for Removal of High Risk Status.--The Forest Service shall no longer be an agency at high risk under subsection (c)(1) if the Comptroller General certifies in writing to Congress that Forest Service financial management is no longer at high risk. The Comptroller General may make that certification only if-- (1) the Forest Service receives two consecutive unqualified audit opinions from the Inspector General of the Department of Agriculture under section 3521(e) of title 31, United States Code; and (2) the Forest Service corrects the material weaknesses identified in the audit reports of the Inspector General regarding the Forest Service's fiscal year 1995 financial statements and all subsequent audit reports of the Inspector General regarding the Forest Service's financial statements published before the date of the enactment of this Act. (e) Backlog Reduction Outputs.--During each fiscal year identified in subsection (c)(2), the Forest Service shall maintain or increase outputs, relative to the levels achieved during fiscal year 1999, from programs that directly reduce the natural resources restoration and maintenance backlog within the National Forest System. Such outputs shall include the following: (1) Acres of forested land treated for reduction of wildfire risk. (2) Acres of forested land treated for reduction of mortality risk from insect and disease infestation. (3) Miles of roads and trails reconstructed or maintained. (4) Number of recreational facilities reconstructed or maintained. (5) Acres of terrestrial habitat restored or enhanced. (6) Miles of riparian areas restored or enhanced. (7) Other priority outputs identified by the Secretary.
summary: Forest Service Financial Accountability Restoration Act of 1999 - Places specified limits on Forest Service appropriations until the earlier of the following: (1) the Service is no longer an agency at high risk of waste, fraud, and mismanagement due to accounting and financial reporting weaknesses; or (2) the end of the fifth fiscal year subject to such limitations. Enumerates the criteria under which the Comptroller General shall certify to Congress that the Service is no longer at high risk Sets forth Service backlog reduction requirements.