text: 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.
target: 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.
feat_title: Forest Service Financial Accountability Restoration Act of 1999