Improving performance and accountability at the Forest Service: Overcoming the politics of the budgetary process and improving budget execution

Recent disclosure of systematic shortcomings in financial management and budget execution at the U.S. Department of Agriculture's Forest Service have prompted significant changes in the agency's financial reporting structure. However, until similar changes are made in the agency's budget structure, making it more consistent with the way work activities are structured in the field, there will continue to be a high degree of subjectivity in financial reporting and budget execution, and only limited improvement in the Forest Service's financial accountability to Congress and the public.