Land management is a principal mission for four federal agencies: the Bureau of Land Management (BLM), the National Park Service (NPS), and the Fish and Wildlife Service (FWS) in the Department of the Interior (DOI); and the Forest Service (FS) in the Department of Agriculture. Uses of the Funds

Most of the mandatory spending authorities for natural resource trust funds and special funds were established to fund certain agency activities or to compensate state or local governments for the tax-exempt status of federal lands. Many are small; 12 had average FY2005-FY2009 annual budget authority exceeding $5 million. Total average annual budget authority for FY2005-FY2009 for the 31 accounts was $824 million, accounting for 44% of BLM funding over the five years. Other BLM Accounts With Mandatory Spending Authority

The BLM has 19 other accounts with mandatory spending authority, including 12 for agency operations and 7 for local compensation. Owyhee Land Acquisition . Many are small; only seven had average annual FY2005-FY2009 budget authority exceeding $5 million, and the largest averaged $162 million. Average annual FY2005-FY2009 budget authority totaled $335 million, 12% of total NPS funding. Of these accounts, 15 support agency activities and the other 2 (both less than $0.5 million average annual budget authority) are compensation programs. The FY2005-FY2009 budget authority is shown in Table 18 . Other NPS Accounts With Mandatory Spending Authority

The NPS has 10 additional accounts with mandatory spending authority, primarily to fund specific agency activities. Five had average annual FY2005-FY2009 budget authority exceeding $5 million. Average annual FY2005-FY2009 funding from these 10 accounts totaled $798 million, 36% of total FWS funding. The two largest accounts (together $729 million in average annual budget authority) are funded mostly from fuel and excise taxes, and largely provide grants to states allocated by formula. FY2005-FY2009 budget authority is shown in Table 24 . Average annual FY2005-FY2009 budget authority for the 23 accounts totaled $764 million, 22% of FS non-fire obligations. Three accounts ($375 million) are compensation funds, while the other 20 accounts ($390 million, plus a portion of the largest compensation account) fund agency activities. They are listed in descending order of average FY2005-FY2009 budget authority. Comparison

Each of the four major federal land management agencies has numerous special funds and trust funds with mandatory spending authority—money available to be spent without further action by Congress. Most of these accounts are funded by receipts from the sale, lease, or use of federal lands and resources. Other funding sources include excise taxes, license fees, import duties, donations, and the U.S. Treasury. The mandatory spending authorities for these four agencies generally are used for one of three purposes: to fund agency activities; to compensate state and local governments for the tax-exempt status of federal lands; or to fund grants, with a formula allocation or through competition. Nine of the accounts ($198 million) are compensation programs and the other 22 ($626 million) fund BLM activities. Average annual budget authority for the 17 accounts for FY2005-FY2009 totaled $335 million, accounting for 12% of NPS funding. Many are funded from agency receipts, but the two largest accounts (together $729 million) are funded largely from excise taxes and import duties, and the majority of the spending grants funds to the states under fixed formulas. Of these, 13 had average annual budget authority exceeding $5 million for FY2005-FY2009.
The four major land management agencies have numerous special funds and trust funds that have mandatory spending authority, with the money available to be spent without further action by Congress. The four agencies have 81 accounts with mandatory spending authority, averaging $2.7 billion in annual budget authority for FY2005-FY2009, more than a quarter of annual agency funding. Most accounts are funded with receipts from the sale or lease of federal lands and resources; other sources include excise taxes, licensing fees, import duties, donations, and more. Many accounts fund agency activities; others compensate state and local governments for the tax-exempt status of federal lands; still more are grants, allocated by fixed formulas or competition.
Advocates of mandatory spending desire the predictability of funding that results from avoiding the annual congressional appropriations process. However, others are concerned about limited oversight, alleged rewards for environmentally damaging behaviors, and the adequacy of compensation for the tax-exempt status of federal lands. This report reviews agency-level mandatory spending accounts for the four agencies.
The Bureau of Land Management has mandatory spending authority for 31 accounts, averaging $824 million annually in FY2005-FY2009 budget authority (44% of BLM funds, excluding wildfire funding). Many are small; 12 exceeded $5 million in average annual budget authority, and the largest had average annual budget authority of nearly $400 million. Nine accounts ($198 million in total average annual FY2005-FY2009 budget authority) compensate local governments for lost tax revenues from the tax-exempt public lands. The other 22 ($626 million in total average annual FY2005-FY2009 budget authority) fund agency activities.
The National Park Service has mandatory spending authority for 17 accounts, averaging $335 million annually in FY2005-FY2009 budget authority (12% of NPS funds). Like the BLM, many are small; seven exceeded $5 million in average annual budget authority, and the largest account averaged $162 million in annual FY2005-FY2009 budget authority. Two accounts (less than $1 million in average annual FY2005-FY2009 budget authority) compensate local governments for tax-exempt federal park lands. The other 15 fund agency activities.
The Fish and Wildlife Service has 10 accounts with mandatory spending authority, averaging $798 million annually in FY2005-FY2009 budget authority (36% of FWS funds). Five of the accounts exceeded $5 million in average annual budget authority. The two largest (together $729 million in average annual FY2005-FY2009 budget authority) are funded mostly with fuel and excise taxes, and primarily provide grants to states allocated by formula. One, funded from receipts (44%) plus annual appropriations (56%), compensates local governments for the tax-exempt federal wildlife refuges. The others fund land acquisition and agency activities.
The Forest Service has mandatory spending authority for 23 accounts, averaging $764 million annually in FY2005-FY2009 budget authority (22% of agency funds, excluding wildfire appropriations). Many accounts are relatively large, with 13 exceeding $5 million in average annual budget authority, and most are funded from agency receipts. Three (totaling $375 million in average annual FY2005-FY2009 budget authority) compensate local governments for tax-exempt national forests and grasslands. The other 20 (totaling $390 million in average annual FY2005-FY2009 budget authority) fund agency activities.