Forest Service Operations
Schedules
TAFS: 012-1122 2026/2029 - Forest Service Operations
| Line # | Split | Description | Iteration 5 Previously Approved Amount | Iteration 6 Current OMB Action Amount | Footnotes |
|---|---|---|---|---|---|
| 1100 | BA: Disc: Appropriation | $944,114,000 | $944,114,000 | See footnotes below | |
| Footnotes for line 1100 (Previous): | B9: Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026 | ||||
| Footnotes for line 1100 (Current): | B9: Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026 | ||||
| 1121 | FRR | BA: Disc: Appropriations Transferred from other accounts | $27,885,000 | $27,885,000 | |
| 1121 | NFS | BA: Disc: Appropriations Transferred from other accounts | $14,893,000 | $14,893,000 | |
| 1121 | SPTF | BA: Disc: Appropriations Transferred from other accounts | $13,750,000 | $13,750,000 | |
| 1151 | SPTF | BA: Anticipated Appropriation nonexpenditure transfer (net) (+ or -) | $1,000,000 | $1,000,000 | |
| 1151 | NFS | BA: Anticipated Appropriation nonexpenditure transfer (net) (+ or -) | $5,000,000 | $5,000,000 | |
| 1151 | CIM | BA: Anticipated Appropriation nonexpenditure transfer (net) (+ or -) | $1,500,000 | $1,500,000 | |
| 1151 | DOI | BA: Anticipated Appropriation nonexpenditure transfer (net) (+ or -) | -$5,153,600 | -$5,153,600 | |
| 1151 | WFM | BA: Anticipated Appropriation nonexpenditure transfer (net) (+ or -) | $6,000,000 | -$6,000,000 $0 | |
| 1700 | BA: Disc: Spending auth: Collected | $592,458 | $592,458 | ||
| 1701 | BA: Disc: Spending auth: Chng uncoll pymts Fed src | $199,679 | $199,679 | ||
| 1740 | BA: Disc: Spending auth:Antic colls, reimbs, other | $2,207,863 | $2,207,863 | ||
| 1920 | Total budgetary resources avail (disc. and mand.) | $1,011,988,400 | -$6,000,000 $1,005,988,400 | ||
| 6012 | Reimbursable | $3,000,000 | $3,000,000 | ||
| 6013 | Salaries and Expenses | $384,000,000 | $384,000,000 | ||
| 6020 | Information Management | $340,897,761 | -$6,000,000 $334,897,761 | ||
| 6021 | Facilities Maint & Leases | $151,717,262 | $151,717,262 | ||
| 6022 | Organizational Services | $132,373,377 | $132,373,377 | ||
| 6190 | Total budgetary resources available | $1,011,988,400 | -$6,000,000 $1,005,988,400 | See footnotes below | |
| Footnotes for line 6190 (Previous): | A1: To the extent authorized by law, this estimated amount is apportioned for FY 2026. Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] | ||||
| Footnotes for line 6190 (Current): | A1: To the extent authorized by law, this estimated amount is apportioned for FY 2026. Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] | ||||
TAFS: 012-1122 /X - Forest Service Operations
| Line # | Split | Description | Iteration 2 Previously Approved Amount | Iteration 3 Current OMB Action Amount | Footnotes |
|---|---|---|---|---|---|
| 1000 | DE1 | Discretionary Expected - Direct - Unob Bal: Brought forward, October 1 | $0 | $0 | |
| 1000 | DA1 | Discretionary Actual - Direct - Unob Bal: Brought forward, October 1 | $262,141,981 | $262,141,981 | |
| 1021 | Unob Bal: Recov of prior year unpaid obligations | $98,169 | $98,169 | ||
| 1061 | Unob Bal: Antic recov of prior year unpd/pd obl | $3,651,831 | $3,651,831 | ||
| 1151 | DOI | Anticipated Transfers - Current Year Authority | $146,486,000 | $146,486,000 | See footnotes below |
| Footnotes for line 1151 (DOI) (Previous): | B10: Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026, PL 119-74 Sec 444( c ). | ||||
| Footnotes for line 1151 (DOI) (Current): | B10: Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026, PL 119-74 Sec 444( c ). | ||||
| 1151 | WFM | BA: Anticipated Appropriation nonexpenditure transfer (net) (+ or -) | Line added— | +$6,000,000 $6,000,000 | |
| 1920 | Total budgetary resources avail (disc. and mand.) | $412,377,981 | +$6,000,000 $418,377,981 | ||
| 6011 | Direct | $396,019,906 | +$6,000,000 $402,019,906 | ||
| 6063 | FSOP Infrastructure (IIJA) | $16,358,075 | $16,358,075 | ||
| 6190 | Total budgetary resources available | $412,377,981 | +$6,000,000 $418,377,981 | See footnotes below | |
| Footnotes for line 6190 (Previous): | A1: To the extent authorized by law, this estimated amount is apportioned for FY 2026. Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] | ||||
| Footnotes for line 6190 (Current): | A1: To the extent authorized by law, this estimated amount is apportioned for FY 2026. Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] | ||||
Footnotes
Footnotes provide further information about, or establish further legal requirements related to the use of, the funds in a given line or set of lines in an apportionment. If footnotes appear on lines 1920 or 6190, they apply to all the lines in the 1xxx and 6xxx sections, respectively. The following are all the footnotes associated with this file.
| Number | Text |
|---|---|
| A1 | To the extent authorized by law, this estimated amount is apportioned for FY 2026. Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] |
| B9 | Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026 |
| B10 | Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026, PL 119-74 Sec 444( c ). |
The following are all of the footnotes associated with the previous iteration of this file. Note that previous iterations of accounts in this file may come from multiple previous files.
| File | Number | Text |
|---|---|---|
| 11506560 | A1 | To the extent authorized by law, this estimated amount is apportioned for FY 2026. Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] |
| 11506560 | A5 | To the extent authorized by law, these amounts may be increased or decreased for indefinite appropriations, borrowing authority, interest to and from Treasury, actual unobligated balances, actual recoveries of prior year obligations, actual reimbursements earned, including reimbursements and offsetting collections from non-Federal sources, contributions from non-Federal/Federal sources, and release of contingency funds without further action by OMB. Transfer of funds authorized by law to or from any of the accounts listed may be made without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] |
| 11506560 | B5 | Amounts provided to Forest Service in Infrastructure Investment and Jobs Act (PL 117-58). |
| 11506560 | B7 | Amounts on this apportionment are rounded up to ensure apportioned amounts reflect actual resources available per section 120.21 of OMB Circular A-11. As a result, amounts shown as budgetary resources may be higher than actual amounts reported on the SF-133. |
| 11506560 | B10 | Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026, PL 119-74 Sec 444( c ). |
| 11506560 | B11 | The exclusion of actual amounts from the SF-133 on the financing account does not subject Forest Service to the Anti-Deficiency Act but rather allows estimates to be recorded in the Trial Balance ensuring a clean Financial Statement Audit. |
| 11556060 | A1 | To the extent authorized by law, this estimated amount is apportioned for FY 2026. Apportioned amounts may be adjusted upwards without further action by OMB by up to 2 percent of total budgetary resources or $2 million, whichever is lower, to reflect: (1) increases in amounts of actual budgetary resources that are realized above anticipated amounts and (2) upward adjustments in the amount of unobligated balances brought forward. Additionally, non-expenditure transfers of budget authority or balances authorized by law for amounts less than the lower of 2 percent of total budgetary resources or $2 million (except for transfers from the Wildfire Suppression Operations Reserve fund or transfers between accounts affected by the Forest Service budget restructure outlined in section 435 of division D of the Further Consolidated Appropriations Act, 2020), to or from any of the accounts listed, may be processed and are apportioned without further action by OMB. [Rationale: Footnote signifies that this TAFS has received or may receive an automatic apportionment.] |
| 11556060 | A3 | All base 8 pay period costs for agency Wildland Fire employees (including permanent and temporary status) assigned to a wildfire incident as either firefighting or support personnel, as well as the costs incurred to hire, train and provide boot stipends to all firefighting and support personnel shall be charged to and accounted for in Wildland Fire Management (WFM) Salary and Expenses. Base 8 pay period costs for employees extended beyond their original term of employment, contract and casual hires, and firefighting and support personnel costs for overtime pay, hazard pay, and environmental differential pay shall continue to be charged to and accounted for in WFM Suppression. This business rule update is generally consistent with the business rule at Department of the Interior for base 8 pay period costs, and will ensure that wildfire cap adjustment resources are only used for costs that vary with the volume of wildfire suppression operations. [Rationale: Footnote specifies the purpose(s) for which funds are available to be obligated.] |
| 11556060 | A4 | Of the amounts apportioned on this line, $1,416,805,052 is available immediately for obligation. The remaining amount, $1,300,000,000 shall become available for obligation on August 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A6 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $7,000,000 is available immediately for obligation. Of the remaining amounts, $3,500,000 shall become available for obligation on April 1, 2026 and $3,500,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A7 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $8,000,000 is available immediately for obligation. Of the remaining amounts, $4,000,000 shall become available for obligation on April 1, 2026 and $4,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A8 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $16,000,000 is available immediately for obligation. Of the remaining amounts, $18,000,000 shall become available for obligation on April 1, 2026 and $8,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A9 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $6,000,000 is available immediately for obligation. Of the remaining amounts, $3,000,000 shall become available for obligation on April 1, 2026 and $3,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A10 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $2,750,000 is available immediately for obligation. Of the remaining amounts, $1,375,000 shall become available for obligation on April 1, 2026 and $1,375,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A11 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $18,500,000 is available immediately for obligation. Of the remaining amounts, $9,250,000 shall become available for obligation on April 1, 2026 and $9,250,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A12 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $9,500,000 is available immediately for obligation. Of the remaining amounts, $4,750,000 shall become available for obligation on April 1, 2026 and $4,750,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A13 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $38,000,000 is available immediately for obligation. Of the remaining amounts, $19,000,000 shall become available for obligation on April 1, 2026 and $19,000,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A14 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $10,500,000 is available immediately for obligation. Of the remaining amounts, $5,250,000 shall become available for obligation on April 1, 2026 and $5,250,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A15 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $9,047,000 is available immediately for obligation. The remaining amount, $9,047,000 shall become available for obligation on April 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | A17 | Of the amounts apportioned on this line from amounts provided by P.L. 119-74, $25,000,000 is available immediately for obligation. Of the remaining amounts, $17,500,000 shall become available for obligation on April 1, 2026 and $7,500,000 shall become available for obligation on July 1, 2026. [Rationale: Footnote specifies when the funds are available for obligation pursuant to legal authority.] |
| 11556060 | B5 | Amounts provided to Forest Service in Infrastructure Investment and Jobs Act (PL 117-58) |
| 11556060 | B9 | Amounts provided to the Forest Service in PL 119-74 Commerce, Justice, Science; Energy and Water Development; and Interior and Environment Appropriations Act, 2026 |
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