Land Management Uniform Cost-Accounting Council

Transcription

1 STATE OF FLORIDA Land Management Uniform Cost-Accounting Council A N N U A L R E P O R T FDACS Division of Forestry DEP Division of Recreation & Parks DEP Office of Greenways & Trails Florida Fish & Wildlife Conservation Commission DEP Office of Coastal & Aquatic Managed Areas DOS Division of Historical Resources

2 Table of Contents Introduction 1 Agency Land Management Costs by Category...3 Agency Land Management Costs by Sub-Category...4 Acreage Managed as Lead Agency 10 Agency Profiles..11 Land Management Cost Categories and Subcategories.17 Florida Statutes, Chapter

3 Land Management Uniform Cost-Accounting Council The Land Management Uniform Cost-Accounting Council was created by the 2000 Florida Legislature, with the enactment of Section , Florida Statutes. The Council consists of representatives from six primary agencies that are responsible for managing state conservation and recreation lands in Florida. The Auditor General and the Office of Program Policy Analysis and Government Accountability (OPPAGA) have provided advice and assistance to this Council. As mandated by the legislation, the Council has developed a uniform method for compiling and reporting accurate costs of land management activities. This includes an agreed-upon list of standardized land management categories and sub-categories under which to group management activities, which is attached as an addendum to this report. Although the individual management activities conducted vary between agencies, they can be grouped within this structure in almost all cases. On December 20, 2000, this list was submitted to the Governor, the Board of the Internal Improvement Trust Fund, President of the Senate, the Speaker of the House of Representatives, and the Acquisition and Restoration Council (ARC). This report contains a summary of expenditures by these agencies, grouped according to the categories and subcategories, during Fiscal Year It also includes a brief profile sheet for each agency, outlining their agency missions and primary goals for state lands management. Some explanation of the agency cost figures is necessary so that readers can better understand their meaning. Because of the amount of new lands acquired since the inception of Preservation 2000, most agencies continue to spend a significant amount for construction and maintenance of facilities, as well as expansion of their support infrastructure through expenditures such as the purchase of vehicles. This is necessary for both resource management and to provide opportunities for public access and environmental education. This trend should continue for several years until basic infrastructure is completed. Eventually, expenditures in this area will decrease and those for resource management and visitor services will consequently increase, as visitation increases and infrastructure costs become more related to maintenance of established facilities. Administrative costs, in most instances, are probably overestimated. Field staff tend to record office time as administrative even if the task is related to resource management or infrastructure. For instance, staff frequently charge the time spent preparing a prescribed burning plan to administration, rather than resource management. All agencies now recognize the need for training of staff, with regards to which types of expenditures are recognized by their time reporting systems as administrative, and the importance of combining administrative tasks with the management activities that they support. As time goes on, administrative costs will merely reflect general administrative functions. Expenditures in the various categories also reflect the management emphasis of the individual agencies. For example, DRP has by far the greatest percentage of expenditures for recreation and visitor services. This is their primary mission, which they have been doing for some time and already have a number of facilities established. Their parks also have the types of facilities Uniform Cost-Accounting Council Page 1

4 that require a higher level of continuous maintenance than those of the other agencies, who tend to primarily provide low impact, resource-based recreational opportunities. DHR does not have land specifically assigned to them for management. Their costs are incurred on lands managed by the other agencies. They are responsible for surveying sites that have the potential to contain significant historical or cultural resources. Where these sites occur, they are developing facilities to protect them, as well as to allow controlled visitor access and provide informational and educational materials. Some management costs are not included, because they are difficult to relate to a unit of management. For example, CAMA and the FWC are responsible for managing submerged lands, where it is difficult to quantify the actual acreage involved. However, this year, DSL s expenditures for exotic vegetation control on state-managed lands are also included, although they do not have any land specifically assigned to them for management. Overall, however, the report should present an accurate picture of how the agencies are allocating management funds. Please feel free to contact any of the agencies if you wish to obtain additional support details. Respectfully Submitted, Kenneth D. Haddad, Executive Director Florida Fish and Wildlife Conservation Commission 2002 Council Chairman Uniform Cost-Accounting Council Page 2

5 Land Management Uniform Cost-Accounting Council Agency Land Management Costs by Category Fiscal Year 2002 Agency Resource Administration Support Capital Recreation Law Agency Management Improvements Visitor Services Enforcement Totals DRP $5,480,984 $18,584,555 $3,929,614 $30,501,429 $25,603,938 $5,409,550 $89,510,070 % of Total 6.12% 20.76% 4.39% 34.08% 28.60% 6.04% 100% CAMA $1,345,373 $1,476,043 $888,530 $1,779,077 $426,084 $9,783 $5,924,890 % of Total 22.71% 24.91% 15.00% 30.03% 7.19% 0.17% 100% OGT $2,769,637 $572,820 $184,580 $1,782,938 $341,834 $0 $5,651,809 % of Total 49.0% 10.14% 3.27% 31.54% 6.05% 0.00% 100% DOF $2,791,214 $5,637,957 $5,726,564 $7,140,007 $2,144,843 $378,546 $23,819,131 % of Total 11.72% 23.67% 24.04% 29.98% 9.00% 1.59% 100% FWCC $8,883,419 $9,322,375 $7,258,399 $4,282,223 $2,462,321 $5,922,549 $38,131,286 % of Total 23.30% 24.45% 19.04% 11.23% 6.46% 15.53% 100% DHR $341,376 $178,514 $304,182 $1,187,374 $1,083,385 $0 $3,094,832 % of Total 11.03% 5.77% 9.83% 38.37% 35.01% 0.00% 100% DSL $6,895,278* % of Total 100% Totals $28,507,281 $35,772,264 $18,291,869 $46,673,048 $32,062,405 $11,720,428 $173,027,295 % of Total 16% 21% 11% 27% 19% 7% 100% *Note: DSL expenditures for exotic vegetation control on State-managed lands. Uniform Cost-Accounting Council Page 3

6 LAND MANAGEMENT UNIFORM COST ACCOUNTING FY EXPENDITURES Percent of Total Division of Recreation and Parks $89,510, % RESOURCE MANAGEMENT $5,480, % Exotic Species Control $1,700, Prescribed Burning $540, Cultural Resources Management $567, Timber Management $67, Hydrological Management $328, Other $2,275, ADMINISTRATION $18,584, % Central Office Headquarters $5,867, Districts/Regions $2,584, Units/Projects $10,132, SUPPORT $3,929, % Land Management Planning $354, Land Management Reviews $299, Training/Staff Development $1,084, Vehicle Purchase $810, Vehicle Operation and Maintennance $1,380, Other $0.00 CAPITAL IMPROVEMENTS $30,501, % New Facility Construction $19,539, Facility Maintenance $10,962, VISITOR SERVICES/RECREATION $25,603, % Information/Education $1,282, Operations $24,321, LAW ENFORCEMENT $5,409, %

7 LAND MANAGEMENT UNIFORM COST ACCOUNTING FY EXPENDITURES Percent of Total Coastal and Aquatic Managed Areas $5,924, % RESOURCE MANAGEMENT $1,345, % Exotic Species Control $384, Prescribed Burning $268, Cultural Resources Management $69, Timber Management $22, Hydrological Management $12, Other $588, ADMINISTRATION $1,476, % Central Office Headquarters $154, Districts/Regions $370, Units/Projects $950, SUPPORT $888, % Land Management Planning $95, Land Management Reviews $0.00 Training/Staff Development $6, Vehicle Purchase $315, Vehicle Operation and Maintenance $471, Other $0.00 CAPITAL IMPROVEMENTS $1,779, % New Facility Construction $1,484, Facility Maintenance $294, VISITOR SERVICES/RECREATION $426, % Information/Education $426, Operations $0.00 LAW ENFORCEMENT $9, %

8 LAND MANAGEMENT UNIFORM COST ACCOUNTING FY EXPENDITURES Percent of Total Office of Greenways and Trails $5,651, % RESOURCE MANAGEMENT $2,769, % Exotic Species Control $105, Prescribed Burning $6, Cultural Resources Management $ Timber Management $20, Hydrological Management $1,806, Other $829, ADMINISTRATION $572, % Central Office Headquarters $279, Districts/Regions $ Units/Projects $293, SUPPORT $184, % Land Management Planning $100, Land Management Reviews $66.00 Training/Staff Development $5, Vehicle Purchase $21, Vehicle Operation and Maintenance $56, Other $0.00 CAPITAL IMPROVEMENTS $1,782, % New Facility Construction $1,409, Facility Maintenance $373, VISITOR SERVICES/RECREATION $341, % Information/Education $75, Operations $266,171.00

9 LAND MANAGEMENT UNIFORM COST ACCOUNTING FY EXPENDITURES Percent of Total Division of Forestry $23,819, % RESOURCE MANAGEMENT $2,791, % Exotic Species Control $93, Prescribed Burning $559, Cultural Resources Management $14, Timber Management $1,507, Hydrological Management $113, Other $502, ADMINISTRATION $5,637, % Central Office Headquarters $2,374, Districts/Regions $1,991, Units/Projects $1,272, SUPPORT $5,726, % Land Management Planning $241, Land Management Reviews $30, Training/Staff Development $1,074, Vehicle Purchase $1,859, Vehicle Operation and Maintenance $2,520, Other $0.00 CAPITAL IMPROVEMENTS $7,140, % New Facility Construction $1,307, Facility Maintenance $5,832, VISITOR SERVICES/RECREATION $2,144, % Information/Education $466, Operations $1,678, LAW ENFORCEMENT $378, %

10 LAND MANAGEMENT UNIFORM COST ACCOUNTING FY EXPENDITURES Percent of Total Fish and Wildlife Conservation Commission $38,131, % RESOURCE MANAGEMENT $8,883, % Exotic Species Control $423, Prescribed Burning $509, Cultural Resources Management $6, Timber Management $17, Hydrological Management $225, Other $7,701, ADMINISTRATION $9,322, % Central Office Headquarters $8,634, Districts/Regions $172, Units/Projects $514, SUPPORT $7,258, % Land Management Planning $1,970, Land Management Reviews $102, Training/Staff Development $371, Vehicle Purchase $894, Vehicle Operation and Maintenance $1,640, Other $2,279, CAPITAL IMPROVEMENTS $4,282, % New Facility Construction $704, Facility Maintenance $3,577, VISITOR SERVICES/RECREATION $2,462, % Information/Education $2, Operations $2,459, LAW ENFORCEMENT $5,922, %

11 LAND MANAGEMENT UNIFORM COST ACCOUNTING FY EXPENDITURES Percent of Total Division of Historical Resources $3,094, % RESOURCE MANAGEMENT $341, % Exotic Species Control $0.00 Prescribed Burning $0.00 Cultural Resources Management $341, Timber Management $0.00 Hydrological Management $0.00 Other $0.00 ADMINISTRATION $178, % Central Office Headquarters $178, Districts/Regions $0.00 Units/Projects $0.00 SUPPORT $304, % Land Management Planning $20, Land Management Reviews $20, Training/Staff Development $45, Vehicle Purchase $0.00 Vehicle Operation and Maintenance $4, Other $213, CAPITAL IMPROVEMENTS $1,187, % New Facility Construction $324, Facility Maintenance $862, VISITOR SERVICES/RECREATION $1,083, % Information/Education $692, Operations $390,954.68

12 Florida Land Management Uniform Cost-Accounting Council Acreage Managed as Lead Agency as of June 30, 2002 Agency Lead Management Acreage Office of Coastal and Aquatic Managed Areas 163,293 Division of Recreation and Parks 593,459 Office of Greenways and Trails 86,295 Division of Forestry 910,497 Fish and Wildlife Conservation Commission 1,286,090 Division of Historical Resources N/A Division of State Lands N/A Uniform Cost-Accounting Council Page 10

13 Florida Department of Environmental Protection Office of Coastal and Aquatic Managed Areas Mission Statement Coastal and Aquatic Managed Areas mission is to protect, conserve, and manage Florida's coastal and aquatic ecosystems through environmental education, resource management, scientific research, environmental monitoring, and partnerships. Our approach is to consider the relationships and the needs of animals, plants, and humans. Management Goals Increase coastal lands under management, Increase native biodiversity of listed species, Reduce targeted exotic plants and animals, Increase compatible public use of managed lands, and Restore or maintain natural watershed function Background and Significant Developments The Office of Coastal and Aquatic Managed Areas (CAMA) manages more than 4.7 million acres of submerged lands through the Florida Aquatic Preserve Program, National Marine Sanctuary Program, and the National Estuarine Research Reserve Program (NERR). CAMA was formed in 1995; however, the Aquatic Preserve program and the NERR program existed under other organizations and have managed lands since 1975 and 1978, respectively. A major focus of protection of these significant waters has been the acquisition of coastal lands to buffer them from upland development. Where appropriate, these lands are being managed by CAMA and have been designated as National Estuarine Research Reserves or State Buffer Preserves. Currently, CAMA manages 163,293 acres of uplands in 12 state buffer preserves and 2 national estuarine research reserves. Managed upland acreage has increased by 2,944 acres (1.8%) over the previous year. The most significant acquisitions were in the Charlotte Harbor/Cape Haze project in Charlotte County and in the Estero Bay project in Lee County. During the FY , CAMA has provided access for 84,350 visitors for education and recreation (a 15.4% increase), and received 22,295 hours of volunteer time. CAMA was only able to burn 2,675 acres due to drought burn restrictions, but used the time to construct or improve fire lines and staff training. During the year 2,587 acres of invasive plants were controlled; in addition, 1,578 acres of altered habitat were rehabilitated; and 575 pest animals were removed. The most apparent difference between FY and FY expenditures was the reduction in Resource Management which represents a reduction in exotic plant control which had been conducted on recently purchased lands using interim management funds and grants. There was also a reduction in FCO, however, this is misleading in that approximately $2.1 million was encumbered for expenditure at years end with other projects in planning. Fixed Capital funding provided during FY is being used to improve the visitor centers at all three National Estuarine Research Reserves and access at the State Buffer Preserves. Funds provided during FY will continue this effort. Improvement of public access will continue to be a priority in future budgets. Uniform Cost-Accounting Council Page 11

14 Florida Department of Environmental Protection Office of Greenways and Trails Agency Mission Statement More Protection...Less Process. The Department of Environmental Protection is committed to protecting Florida s environment and natural resources to serve the current and future needs of the state and its visitors. Common sense management and conservation decisions are guided toward more protection and less process. Land Management Goals Enhance the quality of life and recreation Increase recreational opportunities and alternative modes of transportation in a manner that balances resource protection with responsible public use through the establishment of a statewide system of greenways and trails. Background and Significant Developments In 1993, the Florida Greenways Commission began an effort to bring together public and private partners to create a statewide system of greenways and trails. In 1995, the Legislature created the Florida Greenways Coordinating Council (FGCC) to finish the work of the Commission, and designated the Department of Environmental Protection (DEP) as the lead state agency responsible for creating a statewide system of greenways and trails. In 1998, DEP and the FGCC completed the mandated five-year implementation plan, Connecting Florida s Communities with Greenways and Trails. In 1999, the plan was adopted by the Legislature and the new Florida Greenways and Trails Council was created. One of the key recommendations in the plan is to develop a process for designating components of the statewide system of greenways and trails. The process has been developed and there are currently 637, acres designated as part of the Florida Greenways and Trails System. The lands and waters that are designated can be either privately or publicly owned, as long as the owner and manager agree to the designation. In support of the Florida Greenways and Trails System, the Office of Greenways & Trails manages 1) the Marjorie Harris Carr Cross Florida Greenway (CFG) State Recreation and Conservation Area and 2) other lands purchased through the Greenways and Trails Acquisition Program. The CFG is a 110-mile long corridor that was originally acquired for the Cross Florida Barge Canal. The land was conveyed to the State of Florida by the Federal government after the canal project was deauthorized. In addition to the original lands, other lands have been purchased through Preservation 2000 and Florida Forever. The total area presently managed as part of the CFG is 93,241 acres, which includes 6,946 acres subleased to other entities such as Marion County and the Department of Agriculture and Consumer Services. Management of this property is complex because portions are still in the process of being surveyed. Other unique management issues include maintenance of water control structures at both ends of the corridor. Lands purchased through the Florida Greenways and Trails Acquisition Program support the development of the Florida Greenways and Trails System. This acquisition program is a component of Florida Forever (formerly Preservation 2000). Approximately 2,940 acres have been purchased through the program to date, which are managed by local entities via sublease agreements. Uniform Cost-Accounting Council Page 12

15 Department of Environmental Protection Division of Recreation and Parks Mission Statement The mission of the Division of Recreation and Parks is to provide resource-based recreation while preserving, interpreting and restoring natural and cultural resources. The Division carries out this mission by making high quality outdoor recreation opportunities available to the public and by implementing a natural systems approach to resource management. Background and Significant Developments As of July 1, 2002, DRP managed 593,459 acres of land and water in 156 separate management units as part of Florida s state park system. During Fiscal Year , 18 million residents and out-of-state visitors enjoyed the state parks, generating nearly $32 million in revenues from user fees and concession activities. DRP was staffed by 1,057.5 FTEs. The state park operating budget exceeded $65 million and the capital improvement budget was $22.2 million. The state parks had an overall direct economic impact of over $527 million on local economies throughout the state. Approximately $37 million was contributed to the state s general revenue fund in the form of state sales taxes, and nearly 10,000 jobs were generated as the result of state park operations. Acreage.--Since 1992, the total acreage under DRP s management jurisdiction increased by 39 percent. This represents a net increase of twenty-one park units, since during that same period a few marginal parks were transferred to other agencies for management. Most of the new parks were acquired through the Preservation 2000 Program. The current Florida Forever program will continue to help add outdoor recreational acreage. Attendance.--Since 1992, state park attendance grew from 12 million to 18 million, an increase of 50 percent. This was the result of increased marketing and promotion activities and the development of additional recreation facilities in the parks. Staffing.--Since 1992, DRP s combined central office and field staffing decreased by 5 percent (1,115 FTEs to 1,057.5 FTEs). The current level of central office administrative and support staffing is less than it was in Greater use of volunteers and outsourcing, more aggressive pursuit of grants, increased use of the GEOpark concept (multiple parks administered by one park manager), and use of temporary or seasonal employees have helped supplement permanent park employees. Legislative Appropriations for Budget. Since 1992, DRP s total state park operating budget has increased by 48 percent. The state park capital improvement budget has increased by 176 percent over the same ten year period. Revenue.--Since 1992, the total revenue generated by the state parks increased from $20 million to $31 million, an increase of 55 percent. The state park system operations is currently 47 percent selfsupporting, with the remainder of funding needed to operate the system coming mainly from the Land Acquisition Trust Fund, with the Conservation and Recreation Lands Trust Fund and the Grants and Donations Trust Fund also providing operating and capital improvement funding. Uniform Cost-Accounting Council Page 13

16 Florida Department of Agriculture and Consumer Services Division of Forestry Mission Statement To protect and manage Florida's forest resources through a stewardship ethic to ensure that these resources are available for future generations. State Forest Management Goals To restore, maintain, and protect in perpetuity all native ecosystems; To integrate human use through a total resource concept, where no single use is emphasized more than any other, or more than the above listed goal; To ensure the long-term viability of populations and species considered rare, threatened, endangered, or of special concern; To protect known archaeological and historical resources; and To practice sustainable forest management using sound silvicultural techniques. Background and Significant Developments The Division of Forestry has been in existence since the 1920 s, when it was known as the Florida Forest Service. The agency s original mission was to protect Florida s forest resources and promote sustainable forest management practices on private forest lands. State lands management became a part of this mission in 1936, with the establishment of the 7,000 acre Pine Log State Forest in Bay County. Additional acquisitions brought the total state forest system acreage to 308,731 by the late 1950 s. Since the inception of the Preservation 2000 program in 1990, the state forest system has expanded to from four to 30 state forests covering 910,497 acres. The DOF s expertise in prescribed burning, silvicultural management, and resource-based recreation has prepared the agency to assume management responsibilities for these newly acquired properties. CARL management funds have allowed the DOF to add biologists to their land management staff to also concentrate on ecological restoration and protection of listed flora and fauna. Other agencies also utilize the DOF s expertise in silvicultural management. Since 1985, other state agencies have established cooperative agreements with the DOF to oversee timber harvesting, reforestation, insect pest problems, and related activities. The DOF manages over 550,000 acres under these agreements. Since 1999, the Florida Legislature has mandated all land management agencies to assess the potential for timber management on properties of over 1,000 acres. The DOF has added staff to assist these agencies, as well as other state agencies whose primary goal is not land management. During Fiscal Year 2002, the DOF helped these agencies to generate $1,212,195 in revenues from timber sales that also enhanced their ecosystem restoration efforts. During the fiscal year , the DOF reforested 10,068 acres, prescribe burned 102,262 acres, treated 2,090 acres of invasive plants, and provided access for 559,180 visitors for educational and recreational opportunities on the state forests. Fixed Capital funds are being used to establish and improve public visitor centers and storage areas for land management equipment. Uniform Cost-Accounting Council Page 14

17 Florida Fish and Wildlife Conservation Commission Agency Mission Statement Managing fish and wildlife resources for their long-term well-being and the benefit of people. Land Management Goals To achieve and maintain the natural diversity, abundance, and distribution of wildlife. To provide uses of wildlife on an optimum, sustained-use basis. To maintain, increase, and ensure the abundance and/or distribution of threatened and endangered wildlife to the point they are no longer threatened or endangered. To increase the awareness, appreciation, and understanding of wildlife and its needs by Florida s residents and visitors. To increase the enjoyment of wildlife by Florida s residents and visitors. To maintain healthy game populations at levels compatible with their requisite habitats, surrounding land uses and public demands for wildlife-related recreation. Background and Significant Developments The Fish and Wildlife Conservation Commission came into existence on July 1, 1999, as the result of a constitutional amendment proposed by the Constitutional Revision Commission and approved by Florida voters in the 1998 General Election. Before this amendment, the Commission s Division of Wildlife had existed as a part of the Florida Game and Fresh Water Fish Commission since The Division s efforts focus on the conservation and management of the entire array of Florida s wildlife species, both game and non-game, as well as on providing opportunities for responsible use and enjoyment of that resource by Florida residents and visitors. A major part of that responsibility is the management of wildlife resources on approximately 5.6 million acres of state, private, water management district and federally owned public lands, and providing technical assistance to private landowners for both recreational and conservation purposes. The FWC s report includes agency-wide expenditures associated with natural resource management, public use administration and law enforcement on 3,008,006 acres of state and water management district-owned land established as Wildlife Management Areas, Wildlife and Environmental Areas, Public Waterfowl Areas, Public Use Areas or Public Small Game Hunting Areas. The FWC has lead management responsibility for 26 managed areas totaling 1,286,090 acres, and the balance of this land base (75 areas totaling 1,721,916 acres) is cooperatively managed by the FWC and other state land management agencies such as the Division of Forestry (DOF) and the Division of Recreation and Parks and the water management districts. Uniform Cost-Accounting Council Page 15

18 Florida Department of State Division of Historical Resources Agency Mission Statement The Division manages, promotes and protects the historical, archaeological and folk cultural resources in Florida. The Division Director serves as Florida's State Historic Preservation Officer (SHPO) and acts as a liaison with the national historic preservation program of the National Park Service within the U.S. Department of the Interior. Historical Resources Management Goals To protect Florida s known and potential historical and archaeological resources. To cooperate with agencies, groups and individuals in conducting comprehensive inventories of historical resources throughout the state. To develop a statewide comprehensive historic preservation plan. To identify all properties eligible for listing in the National Register of Historic Places. To ensure that historic resources are taken into account at all levels of planning and development. To establish and maintain an inventory of historic properties known as the Florida Master Site File. To provide public information, education and technical help regarding historic preservation programs. To establish guidelines for state agency responsibilities under s (2). Background and Significant Developments The Division of Historical Resources, formerly the Division of Archives, History and Records Management, was established in It holds title to all treasure trove, artifacts, and such objects having intrinsic or historical and archaeological value which have been abandoned on state-owned lands or state-owned sovereignty submerged lands for administration and protection [ (6)(b)]. As of October 31, 2001, 127,622 sites (104, 820 standing structures and 22,802 archaeological sites) are listed in the Florida Master Site File, with 3048 of these archaeological sites and 316 of these standing structures being on state lands. Some 418 people have passed through the Division s Archaeological Monitor Training as of September These include land managers, law enforcement personnel and other agency staff. Currently, the CARL Archaeological Survey staff has surveyed 611,499 acres of land, visited 299 managed sites and recorded or noted 1,707 historical sites since These surveys and evaluations have saved untold thousands of dollars to agencies such as the Department of Environmental Protection, the Division of Forestry and the Florida Fish and Wildlife Conservation Commission. In this vein, CARL staff produced 36 technical reports during the 2000 State Fiscal Year. Lastly, CARL funds also have been used to stabilize and restore degraded sites such as the Velda Mounds in northern Leon County. While the Division has an excellent track record, much work remains to identify, protect and preserve the state s historical resources. Uniform Cost-Accounting Council Page 16

19 Approved August 31, 2000 Land Management Uniform Cost Accounting Council Uniform Land Management Cost Categories and Subcategories 1. Resource Management a. Exotic Species Control. -- Invasive exotic plant and animal removal activities and costs for inventorying, planning, preparing, executing, evaluating, monitoring and reporting. Also includes equipment, chemicals, protective clothing and supplies. Includes nuisance native feral animal and plant control. b. Prescribed Burning. -- Prescribed burning activities and costs for assessing, planning, preparing, executing, evaluating and reporting. Also includes equipment, protective clothing and supplies. c. Cultural Resource Management. -- Management activities and costs for assessing, planning, executing, evaluating and reporting, and for all maintenance, restoration or monitoring activities for prehistoric and historic sites, features and collection objects. d. Timber Management. -- Activities and costs related to the establishment of a stand of potentially merchantable timber, harvest of merchantable timber, and cultural treatments intended primarily to improve the growth and overall health of a stand of merchantable timber. Also includes activities and costs related to the cutting of merchantable timber in natural community and habitat restoration projects. e. Hydrological Management. -- Hydrological management and restoration activities and costs for assessing, monitoring, planning, preparing, executing, evaluating and reporting. Includes water level management, repair, removal or back-filling of ditches, canals, berms and dams. Also includes water quality and water quantity monitoring. f. Other. -- All other resource management activities and costs not captured in other specific subcategories. Examples include natural community and habitat restoration through other techniques; plant, animal or biological community survey, monitoring and research; listed species management; technical assistance; and evaluating and commenting on resource impacts to parks. 2. Administration a. Central Office/Headquarters. -- Headquarters units conducting general administration of land under management by the agency. Includes upper management direction, administration and fiscal, budget, personnel, purchasing and record keeping required for operations oversight and specific Uniform Cost-Accounting Council Page 17

20 programs. Includes all duties unless they specifically relate to other categories or subcategories. b. Districts/Regions. -- Sub-state administrative districts or regions conducting general administration of the properties under their management. Includes all duties, unless they specifically relate to other categories or subcategories. General operating costs of district or region administrative facilities are included. c. Units/Projects. -- Conducting general administration duties at a specific management unit (state park, state forest, state wildlife management area, etc.). Includes supervisory duties, fiscal and record keeping duties, and any other duties that do not specifically relate to other categories or subcategories. General operating costs for the property, such as utilities, telephones and garbage collection, are included. 3. Support a. Land Management Planning. -- Developing land management plans required by Sec , F.S. Includes researching and compiling plan information, materials and maps, coordinating planning activities, conducting review activities (internal reviews, public meetings, advisory group meetings, ARC, etc.), and promulgating draft plans and final plans. b. Land Management Reviews. -- Planning, organizing and conducting land management reviews by teams created under Sec , F.S. Includes preparing and responding to land management review reports. Also includes similar work conducted as part of internal agency land management reviews. c. Training/Staff Development. -- Staff training and development costs incurred in any facet of the agency s land management activities. d. Vehicle Purchase. -- Acquisition of any vehicle purchased primarily for land management purposes or to support any category of land management activity by the agency. e. Vehicle Operation and Maintenance. -- Costs of operating and upkeep of any vehicle used by the agency to support any category of land management activity. f. Other. -- Any other support activity or cost not captured by other categories or subcategories. Uniform Cost-Accounting Council Page 18

21 4. Capital Improvements a. New Facility Construction. -- Use of Fixed Capital Outlay (FCO) or other budget authority for all new facility design and construction activities. Includes new roads, parking and all other infrastructure. b. Facility Maintenance. -- Use of Fixed Capital Outlay (FCO) or other budget authority for all repairs or renovations to existing facilities, roads or other infrastructure. Also includes ADA accessibility improvements and renovations. 5. Visitor Services/Recreation a. Information/Education Programs. -- Interpretive, environmental education and marketing programs that explain or promote the agency s mission or instill in visitors an understanding and appreciation for Florida s natural and cultural resources and their proper use and care. Includes signs, brochures, maps and other public information materials that are produced or disseminated. b. Operations. -- Includes the non-administrative and non-support costs involved in providing public access to lands. Includes all actions required to manage visitor activities in a way to ensure safe and enjoyable use by the public. Includes routine maintenance, cleaning and other work required to provide safe and efficient utilization of facilities and resources that support visitor use and recreation. Includes protection activities required by staff to safeguard natural and cultural resources, facilities, material, staff and visitors. 6. Law Enforcement The provision of all activities for enforcing criminal, conservation and boating laws on land, freshwater and marine environments and all costs associated with these services. Includes the provision of uniform patrol. Includes overt and covert criminal investigations. Includes regulation of commercial wildlife trade. Also includes the direction and administration of all law enforcement programs and activities, and all associated costs. Uniform Cost-Accounting Council Page 18 19

22 Land Management Uniform Accounting Council-- (1) The Land Management Uniform Accounting Council is created within the Department of Environmental Protection and shall consist of the director of the Division of State Lands, the director of the Division of Recreation and Parks, the director of the Office of Coastal and Aquatic Managed Areas, and the director of the Office of Greenways and Trails of the Department of Environmental Protection; the director of the Division of Forestry of the Department of Agriculture and Consumer Services; the executive director of the Fish and Wildlife Conservation Commission; and the director of the Division of Historical Resources of the Department of State, or their respective designees. Each state agency represented on the council shall have one vote. The chair of the council shall rotate annually in the foregoing order of state agencies. The agency of the representative serving as chair of the council shall provide staff support for the council. The Division of State Lands shall serve as the recipient of and repository for the council's documents. The council shall meet initially by May 20, 2000, and thereafter at the request of the chair. (2) The Auditor General and the director of the Office of Program Policy Analysis and Government Accountability, or their designees, shall advise the council to ensure that appropriate accounting procedures are utilized and that a uniform method of collecting and reporting accurate costs of land management activities are created and can be used by all agencies. (3) The council shall, by June 20, 2000, review current land management practices and group closely related land management activities and needs into categories. All land management activities and costs must be assigned to a specific category, and any single activity or cost may not be assigned to more than one category. Administrative costs, such as planning or training, shall be segregated from other management activities. Specific management activities and costs must initially be grouped, at a minimum, within the following categories: (a) Resource management. (b) Administration. (c) New facility construction. (d) Facility maintenance. Upon adoption of the initial list of land management categories by the council, agencies assigned to manage conservation or recreation lands shall, on July 1, 2000, begin to account for land management costs in accordance with the category to which an expenditure is assigned. Uniform Cost-Accounting Council Page 20

23 (4) The council shall provide its adopted complete list of land management categories, including subcategories, to the Governor, the Board of Trustees of the Internal Improvement Trust Fund, the President of the Senate, the Speaker of the House of Representatives, and the Acquisition and Restoration Council by January 1, (5) The council shall report agencies' expenditures pursuant to the adopted categories to the President of the Senate and the Speaker of the House of Representatives annually, beginning July 1, The council shall also provide this report to the Acquisition and Restoration Council for inclusion in its annual report required pursuant to s (6) Should the council determine that the list of land management categories needs to be revised, it shall meet upon the call of the chair. History.--s. 25, ch Uniform Cost-Accounting Council Page 21