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THE LEGISLATURE 



BUDGET AND AUDIT COUUIUiE 



/ AUDIT DIVISION 

 I PQ BOX W 



JUNEAU. ALASKA 99811X300 



January 31, 1991 



Members of the Legislaclve Budget 

 and Audit Committee: 



In accordance with a Legislative Budget and Audit Committee 

 special request and Title 24 of the Alaska Statutes, the 

 attached report is submitted for your review. 



DEPARTMENT OF NATURAL RESOURCES 



DIVISION OF FORESTRY 



ADMINISTRATION OF ICY CAPE NO. 2 TIMBER SALE 



January 31, 1991 



Audit Control Number 

 10-4339-91 



The report reviews the history and administration of the Icy 

 Cape No. 2 timber sale. The audit reports on the stumpage 

 payment revenues owed to, and received by, the State. The 

 report compares these revenues to estimated costs incurred 

 by the various state agencies who participated in 

 administering the sale. The Division of Forestry's 

 administration and enforcement of contract conditions, 

 litigation involved, and the coordination between various 

 state resource agencies are also addressed. 



The audit was conducted in accordance with generally 

 accepted governmental performance auditing standards. A 

 further statement of our audit approach is included in the 

 Objectives, Scope, and Methodology section of this report. 



Randy ^Welker, CPA 

 Legislative Auditor 



/frfr^i\e-Jr 5 p I 



