Forest Resource Division and Forest Development Fund - 751-0152-24
Description of Agency
The Forest Resources Division (FRD) is responsible for the management, protection, and care of 4.6 million acres of State forest land, and in partnership with the U.S. Forest Service for 3.0 million acres of federal forest land. FRD uses numerous strategies such as planting and harvesting trees, reducing wildfire risk, and controlling invasive insects and diseases. For fiscal year 2024, FRD was appropriated $69.6 million and had 304 employees as of June 2024.
The Commercial Forest Program was enacted in 1925 to provide a property tax incentive for private landowners to retain and manage more than 2.2 million acres of private forest land.
The Forest Development Fund was established in 1993 and operates under Section 324.50507 of the Michigan Compiled Laws. The Fund’s primary revenue source is timber sales from State forest lands, which is managed through the Department of Natural Resources’ (DNR’s) Vegetative Management System. In fiscal year 2023, DNR expended $57.4 million from the Fund.
Audit Objectives
- To assess FRD’s effectiveness in administering timber sale contracts.
- To assess DNR’s compliance with select State laws, rules, and regulations of the Forest Development Fund and Commercial Forest Program.
- To assess the effectiveness of select DNR security and access controls over the Vegetative Management System.
Timing
Estimated Release Date: Early 2026
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