4 THE NATIONAL FOKEST MANUAL. 



(3) Reforestation, including seed collection, field seeding or planting, and 

 maintenance of existing nurseries. 



(4) Any other lines necessary as part of the permanent development of the 

 Forest. 



Under receipts and expenditures should be estimated the total revenues 'and 

 expenditures for the current fiscal year, classified in accordance with the 

 Manual of Accounting. The classification of expenditures should show, as far 

 as practicable, the cost of administrative, protective, and constructive work 

 separately, and of each of the major lines of administrative and constructive 

 work. 

 Outline of the Forest Organization. 



(B) The organization of the Forest will be shown by 



(1) A map on a half-inch scale showing ranger districts and headquarters; 

 the location of the larger timber sales ; free use areas ; important special uses ; 

 and other administrative projects; the more essential features of the protective 

 organization; and the location of major permanent improvements and areas 

 where reconnaissance or land classification is proposed. 



(2) A statement of the number and areas of ranger districts, with the cost, 

 salary, and expenses of the permanent force in each ; the number and cost of 

 temporary assistants required on each class of administrative work, on pro- 

 tective work, and on constructive work respectively; the executive force at the 

 Forest headquarters and its annual cost; and the clerical force, permanent and 

 temporary, required, together with its cost. 



Estimate of Allotment. 



(C) The estimate of allotments for the ensuing fiscal year, based upon the 

 statements of Forest business and organization, should forecast the cost of 

 each line of work during the next year by classes of expenditures as prescribed 

 in the Manual of Accounting. The cost of administrative, protective, and con- 

 structive work should be indicated separately as far as the organization of the 

 force makes this possible. 



ANNUAL APPROPRIATION ESTIMATES. 



Estimates for appropriations for the fiscal year following the next ensuing 

 fiscal year will be submitted on April 1 by the supervisor to the District 

 Forester. These estimates will be submitted by lines of work and classes of 

 expenditures in accordance with the Manual of Accounting. They will be based 

 upon the allotment estimates for the ensuing year, with such changes as a fore- 

 cast of the business and most efficient organization of the Forest make advis- 

 able. To secure uniformity, the District Foresters will issue detailed instruc- 

 tions on the preparation of these estimates. 



On May 1 the District Forester will submit complete estimates for the district 

 to the Forester. 



CONTROL OF THE FOREST FORCE. 



POLICY. 



Qualifications of Forest Officers. 



To maintain the high standards rightfully demanded of its servants by the 

 public, every member of the Korest Service, besides having knowledge and ex- 

 perience, must be honest, courteous, and industrious. 



Relations Between Officers. 



The desired standard of efficiency and service can not be obtained by any 

 hard and fast rules such as control military organizations. Such rules would, 

 in fact, prove a handicap. A control based on justice and upon an understand- 

 ing of the character and experience of the men and upon dependence on their 

 good sense and loyalty has been the governing policy of the Forest Service 

 from the beginning. 



While Forest officers must exercise, when necessary, the authority which 

 their positions carry, they should always be mindful of their responsibility 

 rather than of their right to give commands. Instructions and not orders should 

 be issued by superior to subordinate officers. A dictatorial manner or a lack 

 of courtesy is a demonstration of failure to meet the standards of the Service. 



A Forest officer should exercise the most unfailing loyalty, patience, tact, and 

 comradeship, and the most persistent and conscientious effort to cooperate with 

 and to assist his fellow officers. 



