State of Wisconsin
Department of Natural Resources
Timber Sale
Handbook
2461
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INDEX
Chapter Page
10 GENERAL 10-1
Cordwood Weight Conversion Factors 12-1
20 TIMBER SALE ESTABLISHMENT - PREWORK AND FIELD WORK PROCEDURES
Tree Marking Code & Preservation of Survey Monuments 21-1
Sales Adjacent to Property Boundary Lines 22-1
Cruise Accuracy Guides 23-1
Timber Cruising Systems 24-1
Contracting with Cooperating Consultant Foresters 25-1
30 TIMBER SALE ESTABLISHMENT – DOCUMENTATION & WRITE-UP PROCEDURES
Forms List by Stage of Sale 31-1
Notice and Cutting Report Guide 32-1
Approval and Reporting Procedure for Department Timber Sales 33-1
Approval and Reporting Procedure for County Forest Lands 34-1
40 BASE STUMPAGE RATES
Stumpage Rate Areas 41-1
Rounding Guides 42-1
50 SALE METHOD
Sale Systems 51-1
Advertised and Direct 52-1
Scaled Sales 53-1
Lump Sum Sale 54-1
Cut and Seized Products, Salvage and Charitable Timber Sales 55-1
Merchantable Timber Cut in Conjunction with Construction Projects 56-1
Forest Products Permit 57-1
60 SALE OF TIMBER
Prospectus, Map, and Bid Letter Inclusions 61-1
Opening of Bids 62-1
Contract Specifications 63-1
Bid and Performance Bonds 64-1
Stumpage Payment 65-1
Worker's Compensation Insurance Coverage 66-1
70 SALE ADMINISTRATION – CONTRACT MANAGEMENT AND FIELD ADMINISTRATIVE
PROCEDURES
Posting of Timber Sale Areas 71-1
Sale Inspection and Contract Administration 72-1
Seizure of Illegally Cut Products 72-2
Civil Liability for Unauthorized Cutting, Removal or Transportation of Raw Forest Products 72-3
Contract Amendment 73-1
Breach of Contract and Termination of Contract 74-1
Unforeseen Contractor Problems 75-1
80 SALE ADMINISTRATION – FINANCIAL TRANSACTIONS, DOCUMENTATION, AND
CLOSE-OUT PROCEDURES
The WisFIRS Application and User Roles 81-1
WisFIRS Timber Sale Journal 82-1
WisFIRS Performance Bond Tracking and Ledger Administration 83-1
WisFIRS Invoicing 84-1
Completing a Timber Sale and Closing Out a Sale 85-1
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INDEX
Chapter Page
90 THE TIMBER SALE FILE COUNTY/STATE 91-1
100 STANDARD TIMBER SALE PRINTOUTS AVAILABLE 101-1
110 GATHERING RIGHTS 111-1
APPENDIX
A1 Long Log Tables A-1
A2 Product Conversion Factors A-9
A3 Contents of Poles in Board Feet and Cubic Ft/Cord for Common Species A-10
A4 Cubic-Foot Volume of Posts A-11
This document is intended solely as guidance, and does not contain any mandatory requirements except where requirements
found in statute or administrative rule are referenced. This guidance does not establish or affect legal rights or obligations, and
is not finally determinative of any of the issues addressed. This guidance does not create any rights enforceable by any party in
litigation with the State of Wisconsin or the Department of Natural Resources. Any regulatory decisions made by the Department
of Natural Resources in any matter addressed by this guidance will be made by applying the governing statutes and
administrative rules to the relevant facts.
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CHAPTER 10
GENERAL
Timber sales on public properties are established utilizing up to date forest reconnaissance, science based silvicultural
practices, and practical harvest methods to provide forest sustainability.
Timber sales on department owned and County Forest land will be conducted in accordance with the management plan for
the specific associated property. Department guidelines associated with silviculture, best management practices for water
quality, soils, aesthetics, invasive species, wildlife, and endangered resources should be applied for all forest management
practices.
Note: Timber sales on all department owned lands must adhere to Master Plan and follow the APIP/APIM process. Timber
sales on all county owned lands must be consistent with s. 28.11
of Wis. Statutes, and follow criteria and specific guidance as
directed by a 15-year Comprehensive Management Plan.
Timber sales on public land require a high level of attention to detail. Ensuring forest sustainability and resource protection
requires ethics and integrity. Providing accurate and precise cruise or marked volume estimates is an important aspect of
public land timber sale establishment.
Timber sales on public lands are an important part of sustainable forest management and provide important economic, social,
and ecological benefits to our public lands. Revenues from timber sales support department budgets and provide money to
the general fund, offsetting taxes and providing financial support to many different programs. Foresters, property managers,
and administrators have an obligation to the public to obtain a financial return from the timber sale stumpage value, while
providing protection through best management practices for the natural resources. See section NR 1.24
, Wis. Adm. Code,
Management of State and County Forests, for Natural Resources Board policy relating to timber sales.
The guidelines contained within this Handbook should be used, however exceptions based on rational judgement can be
applied. It is the responsibility of all public land foresters to document exceptions or changes and provide justifications for
that course of action.
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CORDWOOD WEIGHT CONVERSION FACTORS
On Department lands, the following weight conversion factors will be used in the conversion of weight scale to a standard
128 cubic foot cord. This should remain consistent for all sales on a specific property and not changed readily.
The weight conversions in the following table will be used for billing purposes. The weight conversion table is included
in the Timber Sale Cover Letter. Weights shown are for average cordwood size wood that is reasonably straight.
Note: Some county timber sale contracts may have specific weight conversions for some species that differ from
these factors.
Factors for mixed cordwood may be developed by weighted average of cruise estimates based on species volume
distribution and/or ocular estimate.
Additional tables for common product conversion factors can be found in the Appendix.
CORDWOOD WEIGHT CONVERSION FACTORS
Species
Weight
(lbs)
Cord to
Ton
Conversion
Species
Weight
(lbs)
Cord to Ton
Conversion
ASPEN (All Species)
4,500
2.250
MAPLE, OTHER
4,550
2.275
ASH (All Species)
4,600
2.300
MAPLE, RED
4,550
2.275
BASSWOOD
3,850
1.925
MAPLE, SILVER
4,550
2.275
BEECH
5,050
2.525
MULBERRY
5,000
2.500
BALM OF GILEAD
4,900
2.450
MIXED CONIFER
4,250
2.125
BALSAM FIR
4,250
2.125
MIXED SPECIES - ALL
4,600
2.300
BUTTERNUT
5,000
2.500
MIXED HARDWOODS
4,800
2.400
BIRCH, RIVER
5,000
2.500
OAK, BLACK
5,500
2.750
BOX ELDER
4,550
2.275
OAK, NORTHERN PIN
5,500
2.750
BIRCH, WHITE
4,800
2.400
OAK, BUR
5,850
2.925
BIRCH, YELLOW
5,350
2.675
OAK
5,500
2.750
CEDAR (All Species)
3,150
1.575
OAK, SOUTHERN PIN
5,500
2.750
CHERRY, BLACK
4,300
2.150
OAK, RED
5,500
2.750
COTTONWOOD
4,650
2.325
OAK, SWAMP WHITE
5,850
2.925
ELM (All Species)
5,000
2.500
OAK, WHITE
5,850
2.925
HEMLOCK
4,800
2.400
PINE, AUSTRIAN
4,500
2.250
HACKBERRY
5,000
2.500
PINE, JACK
4,250
2.125
HICKORY (All Species)
5,400
2.700
PINE, RED
4,500
2.250
IRONWOOD
5,000
2.500
PINE, SCOTS
4,500
2.250
KENTUCKY COFFEE TREE
5,000
2.500
PINE, WHITE
4,200
2.100
LARCH
4,650
2.325
POPLAR, YELLOW
4,500
2.250
LOCUST (All Species)
5,300
2.650
SPRUCE (All Species)
4,000
2.000
MOUNTAIN ASH
5,000
2.500
SYCAMORE
5,000
2.500
MAPLE, SUGAR
5,100
2.550
TAMARACK
4,650
2.325
MAPLE, NORWAY
5,100
2.550
WALNUT, BLACK
5,000
2.500
WILLOW (All Species)
5,000
2.500
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CHAPTER 20
TIMBER SALE ESTABLISHMENT – PREWORK AND FIELD WORK PROCEDURES
TREE MARKING CODE AND PRESERVATION OF SURVEY MONUMENTS
Tree Marking Code
This section contains policy and guidance for WI DNR State owned and managed lands; including, but not limited to,
State Forests, Fish, Wildlife, and Parks, and Natural Heritage Conservation Lands. It can be used as a reference for
County Forest Lands or other State managed lands as well. It is important to note that each County Forest advertises,
contracts, and administers timber sales according to its own specific procedures and policies, in accordance with section
28.11, Wis. Stats.
It is important that a uniform tree marking paint code be established and adhered to. This will also serve to obtain better
compliance to timber sale contracts if designated colors have specific meanings.
As recommended by the Wisconsin Society of American Foresters, all personnel should use the following code for tree
marking colors for the state lands when painting:
• Property boundaries - Blue
• Timber sale area boundaries - Red
• Trees to be cut - Orange
• Trees to be left - Green
• Interior sale boundaries (northern hardwood gaps/RMZ’s, etc…) – Purple, Yellow, or other suitable color
Preservation of Monuments and Corner Posts
Manual Code 8621.2 covers the subject of preservation of landmarks, monuments and corner posts (section 59.74
, Wis.
Stats.).
Timber sales are often established adjacent to survey monuments and corner posts. Every effort must be made to prevent
damage to these essential references.
When timber sales are established, all monuments and corner posts should be flagged and marked for easy identification
during timber harvest operations. Special clauses should be placed in the timber sale contract to prevent destruction of
monuments or bearing trees.
Bearing trees should be painted with a six-inch band of paint. Any color except orange or yellow may be used. The band
should be six feet from the ground, and marked in a way that does not degrade the bearing mark.
Tree Marking Paint - Safety
The Division of Forestry policy, in relation to minimizing exposure of employees to tree marking paint, includes the
following key points:
1. The Division of Forestry provides training to employees on proper tree marking techniques that include:
• Wearing safety glasses when in the woods
• Wear long sleeved shirts and pants when marking
• Marking trees with the wind at your back
• Mark at a distance of 8 feet from the tree
• Mark the butt mark first, then the breast height slash
2. Make the MSDS for each brand or type of tree marking paint available to all employees
3. At formal tree marking camps a safety briefing covering the key points of proper tree marking and wearing of
appropriate personal protective equipment will be conducted
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The Division of Forestry has established a policy of not requiring the use of respirators for accomplishment of tree
marking. Scientific literature has demonstrated that there is minimal exposure associated with the proper use of either oil-
based or waterborne tree marking paint. The Division of Forestry continually reviews the issue as a standing work plan
item for the Equipment and Safety Specialist Team.
Designated Hiking Trails
The Ice Age Trail (IAT) is designated by yellow paint; and the North Country Scenic Trail (NCT) is designated by blue
paint. Attempt to minimize use of similar colored paint adjacent to these trails to avoid confusion to recreational users.
In some cases it may be desirable to use biodegradable plastic ribbon rather than paint for occasions where the marking is
of a very temporary nature.
Any paint lines or "ribbon lines" in existence should be indicated on the timber sale map.
Suggested Marking Guidelines
• Mark on two sides of the tree, to ensure that paint can be seen from all four sides.
• Stump mark at ground level where paint can be protected.
• Make sure paint line is visible to the interior of the sale as well as between individually painted trees.
• Use distinctly different marks on a tree to indicate the end of a paint line.
• Consider having red lines and marked trees face away from aesthetically sensitive areas.
• Identify Riparian Management Zones with red or purple paint.
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SALES ADJACENT TO PROPERTY BOUNDARY LINES
Timber sales are often established adjacent to property boundary lines. Avoid buffering the boundary line when setting up
the sale. This can lead to the perceived movement of the line over time and potentially loss of land or reduced public use
of that land.
On state lands, the DNR Property Manager is ultimately responsible for verifying and approving the location of the
property boundary lines. The forester may delineate the probable location of boundary lines associated with a timber sale
with the property manager’s assistance or approval and with the understanding that the property manager is responsible
for verification. Review the procedures outlined below regarding establishment and documentation of property
boundaries.
On County lands, each County Forest has its own policies and procedures for establishing property boundary lines.
However, the procedures outlined below can be used for general guidance.
Line Established by Registered Surveyor
If the sale is adjacent to a property line established by a registered surveyor, it is appropriate to simply notify the adjacent
landowners by letter. Do not use a Cutting Line Agreement Form in this situation. The actual line must be established by
a surveyor on the ground pursuant to normal practices (flags, paint, blazes, etc.); a forester or property manager
connecting surveyed corners does not suffice.
Line Established by Forester/Property Manager
For all other sales adjacent to property boundary lines, a cutting line agreement must be mailed to the adjoining
landowner(s). This agreement temporarily establishes the line for harvest purposes only, is not exact, and is not for the
purpose of ownership, transfer, or possession. It will be null and void upon true line location by a licensed surveyor or as
agreed upon at a date in the future. Use only the accepted
Cutting Line Agreement and Cover Letter found in the Public
Lands Toolkit . This method avoids costly surveys when they are not warranted. A signed agreement is not required to
proceed with the sale. Staff should consult with appropriate supervisor and property manager on whether or not to
proceed with the sale in the event that a signed cutting line agreement is not received. Document the decision and factors
considered in the timber sale file. Signed cutting line agreements should be uploaded to Wisconsin Field Inventory and
Reporting System (WisFIRS) Public Lands application in the timber sale Documents tab.
If the forester, the team leader, and the property manager decide to proceed without a signed agreement, the person
establishing the cutting line should take reasonable precautions, as defined by s. 26.09(5) Wis. Stats.
Documentation of
the reasonable precautions taken should be included in the timber sale file, including land ownership record review and
method of cutting line location identification.
The purpose is to avoid issues of potential timber theft, which can result in damages of double or quadruple stumpage (or
double mill value) depending on whether reasonable precautions were taken in establishing the cutting line. Even if
reasonable precautions are taken, timber theft and responsibility for damages of double stumpage are still possible if the
line is found to be in error.
Cutting line agreements may also be recorded with the local register of deeds at the adjacent landowner’s request and
expense.
For salvage sales where lines cannot be adequately established due to storm damage obstructing running a line prior to
selling the timber sale, a “Virtual Boundary” can be utilized by referencing lines on maps, the prospective, etc… The
following language should be included in the prospectus: “Bids should be made with an as-is understanding. These sales
contain a significant amount of storm damaged timber. Due to the extent of damage, in many cases boundary lines were
not able to be established. As damaged wood is cleared the department will work with the contractor to further define
sale boundaries.”
If the affected adjoining landowner objects (verbal or written statement) specifically to the cutting line location, the
property manager and forester may need to modify the sale or locate the line by official survey, or other formal means,
before a DNR forester can sell a timber sale. In such cases, the property manager should work with the neighboring
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landowners. If survey work is mutually beneficial, splitting the survey /boundary line establishment costs with
neighboring landowners may be pursued. The forester and property manager should work with the program responsible
for property management to determine if funding for survey work is available for property boundary establishment.
If a resolution cannot be reached, consult supervisor and Public Lands Specialist for guidance.
Line Established via a Cooperating Consultant Forester
In some instances, a cutting line may be too difficult to determine, (lack of pre-existing survey information), and a formal
survey may be appropriate, in which case using a cooperating consultant forester to facilitate the completion of a survey is
acceptable. If the survey/boundary line establishment is directly related to and required for establishing a timber sale, the
harvest boundary establishment work associated with the timber sale may be accomplished via contracting with a
cooperating consultant forester. See Chapter 20, Section 25 of the Timber Sale Handbook for contracting details.
The cost of any potential contracted survey /boundary work should be weighed against the benefits of utilizing that
method of line establishment and of the management being implemented. It is prohibited to use timber sale revenues to
pay for survey /boundary line establishment not directly related to and required for establishing a timber sale.
Mapping
When creating a map for a timber sale, or for other natural resource management purposes, include the following
statement: "This map is for informational purposes only and may not have been prepared for or be suitable for legal,
engineering or surveying purposes. The user is solely responsible for verifying the accuracy of information before using
for any purpose. By using this product for any purpose user agrees to be bound by all disclaimers found here:
https://dnr.wisconsin.gov/legal." This inclusion is a requirement under s. 443.14(16) Wis. Stats., which applies to people
who performs services related to natural resources management, including creating any map prepared as a part of those
services.
See section 2.2 of the Property Managers Guidance
, for additional information on Boundary Issues.
Additional information on the procedure for requesting and contracting a land survey can be found in Manual Code
8606.1
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CRUISE ACCURACY GUIDANCE
It is the intent of this chapter to encourage a reasonable balance between cruising cost and sale value consistent with
common sense and good judgment. The standards described below will help achieve the goal of having actual harvested
volumes fall within a 20% sampling error of cruise estimates.
Volume estimates for the purpose of establishing timber sales may be obtained in one of several ways. It may be by cruise
using approved procedures, measurement of all or a sample of trees counted or marked, a count of products such as
Christmas trees, or measurement of cut products such as un-hauled piles sold as firewood.
The following standards will be used in establishing timber sales:
Forest Products Permits:
100% tally
or
10% cruise (by area)
Scaled Sales:
Required minimum number of sample plots:
If area in acres is: Number of sample points:
Less than 10 10
11-40 1 per acre
41-80 20 + .5 x ______ acres
81+ 40+ .25 x ______ acres
Lump Sum Sales:
• Using the number of plots recommended for scaled sales above, complete an initial cruise of the sale area.
• Then, determine the number of plots needed to meet accuracy requirements for a lump sum sale.
o In Forest Metrix, sampling error and additional plots required are both calculated for timber sales when
Foresters run the “Analyze” function on completed cruise data and view the summary.
o Foresters using Stick Plus Trees should calculate sampling error using the formulas outlined in the
Public Lands Toolkit
.
• Document the results of these calculations on form 2460-1 in the “Qualifying Comments” section.
Foresters are strongly encouraged to use discretion when selecting the sale method that best fits the character and
conditions of timber sales. If after determining sampling error, the number of plots needed is found to be
excessive (e.g. more than 1 plot per acre) then the sale is a better candidate for a scaled sale.
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TIMBER CRUISING SYSTEMS
There are three options to tabulate timber cruise data using point sampling: Forest Metrix, cubic cruise and sticks plus trees
(based on BAF 10):
• Forest Metrix Pro (FM Pro) is a timber cruising application for mobile devices. FM Pro operates on mobile devices
running iOS, which is a mobile device operating system from Apple Inc. FM Pro is completely customizable, can
calculate timber volume and value by species, and has on-board reports. The User Manual for Forest Metrix Pro can
be found in the help menu within the app. General overview, resources, training and support for FM Pro can be
found at:
https://wigov.sharepoint.com/sites/dnr-intranet-fd/SitePages/it-and-gis/mobile-technology/apps/forest-
metrix/default.aspx
• Cubic Cruise is a single product cruising system based on the relationship between the volume of a tree and the
DBH; more specifically, the volume to basal area ratio, or VBAR. Form correction factors can be developed to
modify volumes when the form of the trees being cruised varies from the norm. Cubic cruise is a very efficient
system since tree height estimates are not required while taking plots. It provides reasonable accuracy and provides
the user with volumes to various top diameters, making it particularly suitable on properties advertising to variable
top utilizations, including whole tree.
• Sticks plus trees (and the Stand Exam Tally Sheet) is a point sampling cruising system that is also based on a
simplified volume to basal area ratio (VBAR) formula. As such, the volume estimations for small diameter and
short trees, or large diameter and tall trees, tend to be over or underestimated, respectively. Complete the Stand
Examination Tally (Form 2400-032) or equivalent information for each stand. Thoroughly evaluate the entire area of
the stand, collecting as much information as possible from each sample point. The number of plots used per stand
will depend upon the size of the stand and the desired sampling intensity. Sticks plus trees is described in the Public
Lands Handbook in the discussion on recon procedure and using the Stand Examination Tally Sheet.
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CONTRACTING WITH COOPERATING CONSULTANT FORESTERS
Changes to s. 28.05, Wis. Stats., in 2007 provide for the use of cooperating consultant foresters on state timber sales. The
administrative rule can be found in s. NR 1.26, Wis. Adm. Code. DNR Foresters are required to collaborate with local DNR
property managers to establish timber sales and on-the-ground management in concert with Master Plan direction. The option
of contracting with cooperating consultant foresters provides another tool to get the job done if DNR staff time is unavailable.
Prior to contracting for timber sale assistance, the first line supervisor shall approve the request to pursue contracting with
cooperating consultant foresters based on workload priorities.
The property manager and DNR forester will jointly agree on which, if any, tasks will be appropriate to contract for on
individual timber sales. DNR foresters are responsible for monitoring consultant forester performance.
1. Tasks eligible for contracting
• Forest reconnaissance leading to timber sale establishment
• Timber marking and harvest boundary establishment
• Cruising
• Recommending timber sale specifications
• Preparing maps
• Assisting with sale inspections and scaling
2. Tasks ineligible for contracting (DNR responsibility by code and statute)
• Selecting areas to harvest
• Determining the silvicultural prescription
• Coordinating harvests with Master Plan direction
• Bidding and awarding of sale
• Preparing of timber sale cutting notice & report and contract
• Receiving and remitting bonds and stumpage
• Ultimate responsibility for administering the sale
• Monitoring cooperating consultant forester performance
3. Process for contracting with a cooperating consultant forester
Cooperating consultant foresters shall be compensated at the local DNR’s choice of a rate per hour, acre or project
as established by bids or directly, as allowed within DNR purchasing guidelines. When a need for timber sale
assistance is identified the forester shall issue a request for bids or make contact with cooperating consultant
foresters serving the county. Eligible cooperating consultant foresters can be found from the
Forestry Assistance
Locator. Bids shall include labor, travel, equipment and any supplies such as marking paint not identified as
provided by the Department. Worker’s compensation and liability insurance is required. Timber sale assistance
contract awards shall be determined on price alone unless additional evaluation criteria such as specialized training
or experience are included in the request for bids.
The general state contract to be used for contracting with cooperating consultant foresters on state timber sales can
be found in e-forms (Form 2400-138
) on the DNR intranet. The property manager shall sign the contract for the
Department.
Contracted services are not to be funded from the local expense budget. Consult with Budget Section Chief for
correct expense codes. They contain 4 unique options of program/activity/sub-category codes in order to designate
the proper conservation fund account from which to draw the funds. Payment for services does not come directly
from the individual timber sale a contractor may be working on.
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SAMPLE SPECIFICATIONS FOR STATE TIMBER SALE CONTRACTING
Job specifications should be included in a bidding prospectus that appends, or is incorporated into, the contract (Form 2400-
138). See related guidance materials located in the Public Lands Toolkit. Specifications should be thorough and cover all
details similar to a timber sale prospectus and contract. It is recommended to bid projects by acre or job, rather than by hour.
Task 1: Forest Reconnaissance Leading to Timber Sale Establishment
• Indicate the type of cruising system used, including BAF, variable plot sampling.
• Specify cruising forms to be used (i.e. Stand Examination Tally, DNR Form 2400-032) and include handbook
instructions (Public Forest Lands Handbook, pages 110-13 and 14).
• Determine the number of plots per acre/stand, with a minimum of 4 plots per stand.
• Include all information that is needed for accurate completion of Form 2400-026 (Stand Examination Data Sheet).
• Specify size classes for timber products to be cruised.
• Require copies of field data sheets for records.
Task 2: Timber Marking or Harvest Boundary Establishment
• Indicate the tree marking code to be followed; e.g. Leave trees – light green, property boundaries – blue. (Timber
Sale Handbook 21-1 and 2) For harvest boundaries, indicate frequency of marks or ribbons.
• Include if monuments and corner posts need to be marked following guidelines in Timber Sale Handbook, page 22-
1.
• Indicate type of paint to be used (e.g. lead-free). Only lead-free paint is to be used on Department timber sales.
• Specify placement, size, and number of butt marks and breast height marks. (e.g. marks on two sides, stump mark).
• Determine if/when plastic ribbon may be used for temporary marking.
• Indicate any paint lines or “ribbon lines” in existence on the timber sale map.
• Ensure that all management activities refer to Wisconsin’s Forestry Best Management Practices (BMP) field manual
(PUB-FR-093-97REV) for specific guidelines along waterways.
• Include a thorough silvicultural prescription, including residual BA, order of removal, and wildlife tree retention, to
ensure that the extent of timber marking is understood. The Wisconsin Silviculture Guide
may be provided as a
reference.
• If marking to a required basal area, indicate the permissible range for individual plots, tolerance of the overall
average, and how that will be determined.
• Indicate if there are any expectations for tallying during marking (e.g. 100% tally of sawtimber, tallying total
number of pulp trees).
Task 3: Cruising for Timber Sale Volume Estimation
• Determine the cruising system to be used and desired volume breakdown and product specification. If the sale has
potential for whole tree utilization, the cruise should estimate volume for the potential cutting specifications.
• Indicate cordwood weight conversion factors if needed (Timber Sale Handbook, page 12-1)
• Indicate acres, dimension and number of plots to be sampled, and cruise accuracy guides to be followed, with a goal
for the final sale volume to be within 20% of cruise estimates. (Timber Sale Handbook, pages 23-1 and 2)
• Indicate the format cruise data is to be presented (i.e. summarized by species/product).
• Require copies of data sheets for records.
Task 4: Recommending Timber Sale Specifications
• Require that all specifications adhere to Wisconsin’s Forestry Best Management Practices (BMP) field manual
(PUB-FR-093-97REV) for specific guidelines along waterways.
• Sale specifications should be based on guidelines listed in the Wisconsin Silviculture Guide
.
• Specify cutting, utilization standards, and slash disposal requirements.
• Indicate logging site access and road needs/restoration.
• Determine feasible methods for sale administration and scaling.
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Task 5: Preparing Maps
• Indicate any paint or ribbon lines on timber sale map. Cover type boundaries should be clearly identified.
• Identify different cutting units/prescriptions.
• Indicate requirements for format, map scale, key and header information.
• Utilize mapping symbols from Public Lands Handbook Appendix E for all map features, including types of trails,
monument corners, etc.
Task 6: Assisting with Sale Inspections and Scaling
• Specify the timing/frequency that inspections and scaling should be conducted, including forms to be completed.
• Indicate all timber sale contract specifications that should be inspected at each visit.
• Scaling methods, calculations, and conversions should be clear and concise.
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CHAPTER 30
TIMBER SALE ESTABLISHMENT – DOCUMENTATION AND WRITE-UP PROCEDURES
The Timber Sale Cutting Notice and Cutting Report (2460) write up procedure is done in WisFIRS. Refer to the online
WisFIRS Training Manual for step-by-step instructions.
FORMS LIST BY STAGE OF SALE
Some of the forms listed below have been superseded by WisFIRS elements or processes but may still be applicable for some
situations.
Proposal to Sell (ESTABLISHMENT) Form Number Location
Newspaper Ad (see sample in the Public Lands Toolkit)
Prospectus (see sample in the Public Lands Toolkit)
Map of Sale Area (see sample in the Public Lands Toolkit)
Timber Sale Notice and Cutting Report 2460-001 E-Forms
Timber Sale Narrative 2460-001a E-Forms
Bidding
Timber Sale Bid 2400-049 E-Forms
Opening of Bids and Timber Sale Award 2400-006 E-Forms
Notification of Sale (SOLD)
Timber Sale Transaction/Remittance 2460-003 E-Forms
Timber Sale Contract (Copy) 2400-005 E-Forms
Certification of Worker's Compensation (provided by insurance company)
Timber Sale Notice and Cutting Report (now housed in WisFIRS) 2460-001 E-Forms
Harvest
Timber Sale Contractor Checklist – Pre-Sale Meeting 2460-009 E-Forms
Harvest Inspection Record 2460-002 E-Forms
Stumpage Payment
Timber Sale Transaction/Remittance 2460-003 E-Forms
Timber Sale Ledger (replaced by WisFIRS, except Legacy sales) 2460-006 E-Forms
Timber Sale Journal (replaced by WisFIRS, except Legacy sales) 2460-005 E-Forms
Scaling/Stumpage Payment
Forest Product Hauling Permit (uncertified) 2400-129 Darwin Rd.*
Forest Product Hauling Permit (certified) 2400-130 Darwin Rd.*
Scale Sheets 2400-063 E-Forms
Timber Sale Transaction/Remittance 2460-003 E-Forms
Timber Sale Ledger (replaced by WisFIRS, except Legacy sales) 2460-006 E-Forms
FINAL Cutting Report
Timber Sale Close-out Checklist 2460-013 E-Forms
Timber Sale Notice and Cutting Report 2460-001 E-Forms
Timber Sale Ledger 2460-006 E-Forms
Timber Sale Close-Out Transaction 2460-004 E-Forms
Compartment Examination Record 2400-026 WisFIRS
* Forest product hauling permits can be ordered annually for specific properties with address prefilled or blank versions can
be requested from the DNR Darwin Road Warehouse (https://intranetapps.dnr.wi.gov/otic/Publications.aspx
).
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NOTICE AND CUTTING REPORT GUIDE
This guide is to be used in preparing the Timber Sale Notice and Cutting Report (Forms 2460-1) and Narrative (2460-1A).
Self-explanatory items have been omitted. The guide is presented in four parts (A-Notice, B-Notice, Partial/Final Cutting
Report). The majority of this process now occurs within the WisFIRS platform. There may be differences between state and
county processes. Refer to the WisFIRs Online Training Manual
for more information.
SALE ESTABLISHMENT
Request for Approval to Sell
Property Code The Property Name and Property four-digit numeric code assigned for each property is auto-populated by
WisFIRS.
Tract Number The purpose of the tract # is to track harvest areas prior to sale and identify them for bidding purposes. A
unique tract number should be assigned to differentiate between other proposed sales, some of which may be
on different properties but included on the same bid opening. It is recommended that a number be assigned
by property running consecutively by calendar year. Example: 1-01, 2-01, 1-05, etc. If multiple properties
are included in a bid opening, staff may elect to also use the property code to differentiate between similar
tract #’s on different properties. Example: 3505 / 1-12, 3524 /1-12, etc.
Sale Number Sale numbers should be preceded by the property code, after the sale is sold. E.G. 2621-123 (Indicates sale
#123 on the Hay Creek-Hoffman Lake WLA.)
Type of Sale (Check one appropriate box)
Regular - Commercial harvest, including thinnings.
Salvage - Timber with reduced value due to wind, fire, or insect damaged stumpage. Sanitation cuts should
be included also if values are reduced.
Cut products sales - Sales in which the product has been severed from the stump. Appraised prices are
normally higher than base stumpage prices.
Fuelwood - Sales specifically established to provide fuelwood as an energy source.
Trespass - Payment received for cutting undesignated trees.
Other - Include right-of-way easements, road clearing, etc. Specify the type of "other" sale in the space
provided.
Sale Method Check the two appropriate boxes to indicate whether the sale was sold via advertising or as a direct sale and
whether the sale will be scaled or was sold as a lump sum sale.
Payment Check the appropriate box.
Type
County Check only if lands are entered as County Forest special use lands
Special (s. 28.11(4)(c), Wis. Stats.).
Use Lands
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6-24-2024 32-2 HB2461.32
Certification Check box to indicate certification status.
1. Compartment Number
Compartment number must be entered into WisFIRS.
2. Stand Number
Stand number must be entered into WisFIRS.
Note: WisFIRS will not allow stand data to be imported into the timber sale summary unless the recon data
has been updated within the past 12 months.
3 & 4. Primary and Secondary Type
Primary, Secondary Type and Size/Density are auto populated in WisFIRS based upon current recon data.
5. Acres Proposed by Stand
Record the acreage proposed for cut in each stand. If a stand is split by a sale, update the recon and create a
new stand for the acreage included in the sale. Retain the original stand number for the acreage being
deferred. The sum of the stand acreages on line 5 should equal the sum of the proposed cut acreage on line
13. Patches of uncut timber retained within a sale boundary (e.g. green tree retention) should NOT be
counted if the patches have a separate stand number than the area actually being harvested. If the patches are
managed as inclusions in the stands being harvested (same stand number), then their acreage SHOULD be
counted.
6. Acres Cut by Stand
When the sale is closed, record the actual acreage cut by stand. Actual acreages cut by stand on line 6 should
equal the sum of the actual cut acreage on line 14. Patches of uncut timber retained within a sale boundary
should NOT be counted if they have a separate stand number than the area actually being harvested. If the
patches are managed as inclusions in the stands being harvested (same stand number), then their acreage
SHOULD be counted.
7. Scheduled Cut Year
Scheduled cut year is auto populated by WisFIRS.
8. Stand Origin
Stand age for even-aged types is auto-calculated by WisFIRS by subtracting the year of origin from the
current year.
10. Management Objective
Management objectives are auto populated by WisFIRS. Coding below is informational.
Natural Type Maintenance:
A Type will regenerate or maintain itself naturally
Natural Type Conversion:
B To balsam fir (natural or previously planted)
C To white pine (natural or previously planted)
D To red pine (natural or previously planted)
E To jack pine (natural or previously planted)
F To northern hardwoods
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G To red maple
H To aspen
I To central hardwoods
J To white birch
K To oak (natural or previously planted)
L To other forest or non-forest species (specify in remarks)
Forced Type Maintenance
O Type must be regenerated by seeding, planting, site preparation, prescribed
burning, etc. (forest or non-forest species)
Forced Type Conversion (artificial regeneration after harvest)
R To spruce
S To white pine
T To red pine
U To jack pine
V To northern hardwoods
W To oak
X To other forest or non-forest species (remarks required)
10a. Harvest Type
Harvest type is auto populated by WisFIRS. Coding below is informational.
RE (Even-aged regeneration) or RA (all-aged regeneration)
Treatment type Code: Treatment:
For Natural Regeneration
RE 1 Coppice (e.g. aspen regeneration cuts)
RE 2 Clearcut (relying on regeneration by seed)
RE 3 Seed tree harvest
RE 4 Shelterwood harvest (usually 50 ft.
2
or greater of residual BA)
RE 5 Overstory Removal
RA 6 Group Selection
RA 7 Single Tree Selection
RE 8 Other
RA 9 Patch Selection Harvest
RA 16 Conversion from Even-Age to Uneven-Age
For Artificial Regeneration (relying on future planting or seeding)
RE 10 Clearcut
RE 11 Partial cut (even-aged)
RA 12 Partial cut (uneven-aged)
Intermediate Treatments
T 1 Harvesting scattered mature or over-mature trees
T 2 Thinning or Improvement cutting
T 3 Salvage or Sanitation cutting
11. Pre-Sale Stocking
Present stocking is auto populated by WisFIRS.
12. Residual Stocking
Enter anticipated stocking after cutting.
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13. Proposed Cut Areas
# of Even-Aged patches: Enter the number of even-aged patches on the timber sale that are
being harvested by an even-aged method (coppice, clear-cut, overstory removal, shelterwood,
seed tree, etc.). Do not include even-aged patches that are not being rotated such as intermediate
pine and oak thinnings.
Even-Aged harvest acres: WisFIRS auto-populates the number of acres that are being harvested
by an even-aged method. This information is populated from Line 5. Do not include even-aged
thinning or intermediate treatment acres here. *This data is combined with the # of patches to
determine the average patch size of even-aged regeneration harvests for a property. (e.g. 3
small clear-cuts are included in the 20 acres of even-aged harvest.)
Uneven-Aged harvest & Thinning Acres: WisFIRS auto-populates the number of acres being
harvested by uneven-aged methods and / or even-aged thinnings or intermediate treatments on
the proposed sale. This information is populated from Line 5. The total of the two acreage
boxes for line 13 should equal the sum of the acres proposed by stand in line 5.
Passively-managed leave islands within a sale area are NOT counted as part of the harvest
acreage if they have a stand number different than the acreage actually being harvested. If the
patches are managed as inclusions in the stands being harvested (same stand number), then their
acreage SHOULD be counted.
If an island IS being harvested differently than the surrounding area, then the acreage should be
counted by type of harvest occurring within the island and recorded as a different stand.
The total acres calculations include the sum of the even-age and uneven-age patches.
14. Total Actual Cut Acres
Upon sale closing, enter the # of even-aged patches, even-aged harvest acres, and uneven-aged
and thinning acres actually completed when completing the final cutting report following the
harvest.
15. Timber Sale Notice Narrative, Form 2460-1A: Keep the narrative clear and concise. Use an
appropriate level of detail to communicate relevant sale information to the intended audience.
Timber Sales on State Park properties: There is language included in the section below which
addresses some specific Wisconsin State Park System (WSPS) timber harvest considerations.
Not all considerations were included.
For complete guidance regarding timber management on State Park properties, reference the
current Parks Program Guidance Document in the Public Lands Toolkit
.
The narrative should address the following items:
A. General Sale Description
1. Management Objective and Prescription
2. Physical Location - As it relates to county, town, property, lakes, rivers, roads, etc.
3. Soil Type(s) – General description (e.g. sand, clay, wet, dry, nutrient poor)
4. Habitat Classification – Common name and pertinent information such as how the
type influences the management objective and natural succession paths available.
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6-24-2024 32-5 HB2461.32
5. Topography
6. Merchantability Standards
7. Biomass Suitability
8. Roads, Access, and Landings
9. Adjacent Landowner Contact – Pertains to when sale borders another ownership.
B. Ecological Considerations
1. Management History
2. Silvicultural Systems – e.g. coppice, single tree selection, shelterwood
3. Green Tree Retention – Document the level of retention. If no retention is
incorporated due to site specific management objectives, provide justification.
4. Post-Harvest Regeneration Plans – e.g. natural regeneration, planting, seeding
5. Invasive Species Evaluation – Indicate the level of evaluation, and if invasive species
are present, document the species and level.
6. Insect and Disease Concern(s) – Includes both pre- and post-harvest considerations.
7. Skidding / Seasonal Restrictions - Summer logging for scarification; oak wilt
restrictions; winter logging due to wet conditions or deeryard, etc.
a. State Park properties: Special consideration should be given when deciding
skidding and seasonal restrictions to reduce disruption of recreational activities
and protect recreational trails.
8. Landscape Considerations
9. Natural Heritage Inventory – Indicate whether there are any occurrences of
endangered, threatened, or special concern species, but do not include species
information. Indicate that the NHI database was searched and state that additional
information is included in the Endangered Resources Review document that was
generated during the NHI search and is included in the sale file. The ER Review
document should be removed from the sale file before it is released to anyone outside
of the Department or County Forest.
10. Forest Chemical Use – If chemicals are incorporated into management, document the
chemical to be used, ensuring that it is FSC/SFI approved.
C. Water Quality Considerations
1. Lake, River, or Stream – Identify any that lie within or will be affected by the sale.
2. RMZ within sale design – If yes, describe conditions and how it affects sale design.
3. Stream crossing – If yes, answer questions to provide details.
4. Wetland considerations
5. BMP modifications – Describe extent and rationale.
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D. Aesthetics Considerations
1. Aesthetic Considerations Addressed – Indicate management techniques that may be
used such as leave trees, slash treatment, no-cut areas, to address aesthetic concerns.
2. Leave Trees – Indicate type and level of leave trees.
3. Operational Modifications
4. Slash Treatment
E. Wildlife Considerations – Indicate any special habitat management areas (deeryards, eagle
nests)
1. Snag, Den, and Mast Tree Retention – Indicate specific species/trees if applicable.
2. Game Openings
F. Recreation Considerations – (Trails, Campgrounds, Park, etc.)
1. Recreation Impacts – Indicate any impacts to incorporated or adjacent recreation.
a. State Park properties: Special consideration should be given to reduce disruption
of recreational activities and protect recreational trails.
2. Recreation Stakeholder Contacted – If applicable list name and affiliation of contact.
a. Signage Needed on roads, trails, etc.
b. State Park properties: Additional consideration should be given to providing
public notice and stakeholder outreach.
G. Resources of Special Concern Considerations – Archaeological/Historical Review
1. Results of Cultural Review - An archeological/historical review is required on all
State and County Forest lands before a timber sale or other ground-disturbing
activities can take place. DNR staff shall check the
Archaeological and Other Cultural
Resources maps on the DNR intranet for archaeological and historical occurrences.
Contact will be made with the DNR’s Cultural Resource Specialist if a cultural or
archeological resource is on site. Record the date that the check was conducted.
16. Species Code
Enter the appropriate species code:
Species
Code
Species
Code
Species
Code
Aspen
A
Hackberry
HB
Oak, Other
OO
Ash
AS
Hemlock
H
Oak, Black
OB
Ash, Black
AB
Hickory, Bitternut
HI
Oak, Bur
OM
Ash, Green
AG
Hickory, Shagbark
HS
Oak, Northern Pin
OJ
Ash, White
AW
Kentucky Coffee Tree
KC
Oak, Swamp White
OS
Balm of Gilead
BG
Larch
L
Pine, Austrian
PA
Basswood
BA
Locust, Black
LB
Pine, Jack
PJ
Beech
BE
Locust, Honey
LH
Pine, Red
PR
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Species
Code
Species
Code
Species
Code
Birch, River
BR
Maple, Sugar
MH
Pine, Scots
PS
Birch, White
BW
Maple, Red
MR
Pine, White
PW
Birch, Yellow
BY
Maple, Other
MO
Spruce
S
Box Elder
BS
Maple, Norway
MN
Spruce, Black
SB
Butternut
BN
Maple, Silver
MS
Spruce, Norway
SN
Cedar (White)
C
*Mixed Conifer
CX
Spruce, White
SW
Cedar (Red)
CR
Mixed Hardwoods
MX
Sycamore
SY
Cherry, Black
CH
*Mixed Species – all
XX
Tamarack
T
Cherry, Pin
CP
Mountain Ash
MA
Walnut
W
Cottonwood
CW
Mulberry
MV
Willow
WI
Elm
E
Oak, Red
OR
Yellow Poplar (Tulip)
YP
Fir (Balsam)
FB
Oak, White
OW
17. Product Code
Enter appropriate product codes:
Product Code
Logs (M board feet, Scribner Decimal C) 10
Bolts
(sold by the cord -128 cf) 15
(sold by the ton) 15T
Mixed Products (cords, bolts, logs) *for use with all species types
(sold by the cord -128 cf) 18
(sold by the ton) 18T
Cordwood
(sold by the cord -128 cf) 20
(sold by the ton) 20T
Fuelwood (*only for dead, cull, or not merchantable as cords / logs
(sold by the cord – 128 cf) 23
(sold by the ton) 23T
Cordwood combined with Fine woody material (>4” dib + <4” dib)
(*Recommended when selling to variable top dib)
(sold by the cord – 128 cf) 24
(sold by the ton) 24T
Fine Woody Material (<4” dib – Only)
(sold by the cord – 128 cf) 26
(sold by the ton) 26T
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6-24-2024 32-8 HB2461.32
Poles and Posts (Pieces)
7 - 8 feet 31
10 - 12 feet 32
14 - 16 feet 33
18 - 20 feet 34
21 - 30 feet 35
31 - 40 feet 36
41 - 50 feet 37
51 - 60 feet 38
61 - 70 feet 39
Christmas Trees (Pieces) 40
Christmas Trees – Sheared (Pieces) 41
Boughs 42T
Appraisal
18a-18c. All timber must be appraised before sale based on production and market factors. Production
and market factors for cordwood and sawlogs are listed on page 32-9. These factors consider
production and transportation costs along with quantity and quality.
The timber on each tract is compared to the average timber on the specific property. A total
appraisal factor of 1.0 represents average timber.
Each species and product will be appraised separately.
The stumpage appraisal factors are to be personalized to each property for proper application.
Short crooked trees may be average for one property and wet sites average for another. Each
forester must determine what stand and site characteristics are average for the property in
applying market and production factors properly.
A frequent mistake made in factoring is attempting to drastically change the base stumpage rate
(Chapter 41) through factoring to match current market conditions. This is normally improper
since factoring is used to reflect conditions of logging in the field, rather than the market price.
The annual determination of new base stumpage rates, which are subject to field review, is the
proper time to adjust base stumpage rates to market conditions rather than through factoring.
19. The total of lines 18a through 18c.
25. The base stumpage rate will be auto calculated from the stumpage area.
26. The appraised value/unit will auto-calculate with information from lines 19 and 25.
27. For those species with 10-codes, enter the total MBF volume, rounded to the nearest whole
number. (e.g.: 3250 board feet = 3.25 MBF = 3 MBF). Reference the Rounding Guidelines
found in Section 42-1.
28. or 29. Enter the total pulpwood volume in cords or tons for each species being offered, including the
fine woody material volume if applicable, as either cords or tons. Do not mix the cords and
tons units for the same sale. If a sale is advertised in tons then all sold, partial and final
volumes should be reported in tons. MBF and pieces can be used on any sale where there are
cords or tons. Reference the rounding guidelines located in section 42-1.
30. Fine woody material consists of tops and branches (biomass) less than 4” DIB. Enter the
volume of fine woody material if the sale is eligible for biomass harvesting (see Biomass
Harvesting Guidelines). This amount is also included in the total volume already entered on
line 28 or 29. If using codes 26 or 26T line 30 should equal line 28 or 29.
31. The total estimated amount of MBF included in lines 27, 28 or 29.
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32. The total appraised value (line 32) is the appraised value/unit (line 26) multiplied by the amount
of product in line 27, 28, 29, or. This number is auto calculated in WisFIRS. The appraised
value/unit (item 26) and total appraised value (item 32) should be the actual amount to the
nearest $0.01.
33. The appraised value/unit may be reduced by up to 30% to allow room for bidding and indicated
in the left column (line 33) "Reduced %." Reduction of the appraised value/unit is optional and
left to the discretion of the forester and may only be applied to advertised sales. The appraised
base stumpage rate is a minimum value. Upward adjustments especially for direct sales are not
precluded and often desirable.
The advertised value/unit is determined by multiplying the appraised value/unit (line 26) by
1.00 minus percent reduced; i.e., a 30% reduction = 1.00 - .30 = .70 x line 26 = line 33. The
advertised value/unit may be rounded to the nearest $.10/cord / ton or to the nearest
$1.00/MBF. See page 42-1 for instructions. Indicate the % reduced (0 to 30%). The minimum
advertised value/unit may be rounded to the nearest $.10 per cord or to the nearest $1.00 per
MBF.
34. The total advertised value (item 34) is auto calculated in WisFIRS. It is calculated by
multiplying the advertised value/unit (line 33) by the volume (line 27, 28, 29).
Sale Reappraisal
If base stumpage rates are updated between the time the sale is established and when it is
advertised, the base stumpage rates do not need to be changed unless the forester or property
manager believes it would be beneficial.
When the appraisal is more than two years old, stumpage appraisal values must be re-evaluated
before timber is sold. Reappraisal is also necessary whenever any of the original appraisal
factors change, such as timber volume, quality, accessibility, etc.
When a reappraisal is required, contact the Public Lands Specialist for next steps.
If the reappraisal changes the appraised value, it must be resubmitted for approval prior to sale.
Appraisal Factors
Cordwood Factors
CATEGORY ITEMS TO CONSIDER PROPERTY STANDINGS
(NOT ALL-INCLUSIVE) (SLIDING SCALE)
18a. Topography, seasonal restrictions,
volume per acre, tree diameter, (Weighting: 33% of total appraisal)
sticks per tree, tree distribution,
CUT/SKID rockiness, brushiness, limbiness,
slash control, cultural treatment,
care of residual stand, wetness,
seasonal restrictions, sale design,
skidding distance
18b. Length of road, wetness, topography,
BMPs, landing and road closure, (Weighting: 33% of total appraisal)
streams and drainages, rockiness,
HAUL/ROADS soil type, cost per cord, sale design,
sale timing, road and landing
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construction requirements, length and quality
of main and secondary road, roughness, seasonal
restrictions
18c. Species salability, market
MARKET/ stability, seasonal marketability, (Weighting: 34% of total appraisal)
QUALITY volume to market, amount of defect
salvage, percentage of bolts and sawlogs
knots, crook
19. TOTAL APPRAISALS- Lines 18a-18.c will auto-sum by WisFIRS
Sawlog Factors
CATEGORY ITEMS TO CONSIDER PROPERTY STANDINGS
(NOT ALL-INCLUSIVE) (SLIDING SCALE)
18a. Topography, seasonal restrictions,
merchantable length, tree diameter (Weighting: 25% of total appraisal)
cull, brushiness, rockiness, slash
CUT/SKID control, cultural treatment, limbiness,
care of residual stand,
volume per acre, wetness, tree distribution,
sale design, equipment restrictions,
skidding distance
Length of road, wetness, topography
18b. BMPs, landing and road closure, (Weighting: 25% of total appraisal)
streams and drainages, rockiness,
soil type, cost per MBF, sale design,
HAUL/ROADS sale timing, road and landing
construction requirements, length
and quality of main and secondary
road, roughness, topography,
seasonal restrictions
Species salability, market
18c. stability, volume to market, (Weighting: 50% of total appraisal)
MARKET log diameter, seasonal marketability,
QUALITY percentage of high grade logs, knots,
crook, salvage
19. TOTAL APPRAISALS- Lines 18a-18.c will be calculated by WisFIRS
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6-24-2024 32-11 HB2461.32
SOLD notification of sale
Item / Line
Sale Number Assigned in continuous consecutive order when the timber sale is sold. Sale
numbers must be preceded by the property code. E.G. 2621-123 (Indicates sale
#123 on the Hay Creek-Hoffman Lake WLA.)
Contract Ending Date Provide contract ending date. (Mandatory for state timber sales.)
Bond Expiration Date Provide the timber sale bond expiration date. (Mandatory for state timber sales.)
35. Enter the SOLD product code for each species. *This may differ from the
advertised product code however if a sale is advertised by the ton, it should be
sold and reported by the ton from that point forward.
Example 1: A sale was advertised for variable utilization as cordwood combined
with fine woody material (code 24) however the highest total bid was only for 4”
utilization. Enter code 20 on line 35. Item 17 can remain as 24.
Example 2: A variable utilization sale where the cordwood / fine woody material
was advertised by the ton (code 24T) and the whole tree volume was used in line
29. The highest total bid was for 2” utilization. Code 24T would still be used in
line 35.
Example 3: If two or more species are expected to be co-mingled (such as in a
chipping operation), species may be combined into one species code after the bid
opening. Combine the values, calculate a weighted average price and complete
lines 35-46 in a new column using the appropriate species code in line 16. In the
new column, leave lines 17-34 blank. The original data entered in lines 17-34 can
remain on this form for reference purposes. Note these changes in the Qualifying
Comments section.
36. Enter the total volume sold, including the fine woody material volume if
applicable.
37a. Enter the fine woody material volume sold. If only wood larger than 4” is sold,
enter 0. In cases where variable utilization is being offered, line 37 may be less
than line 30.
37b. Enter the MBF volume sold.
38. Sold Value/Unit
Report the original sold unit sale price by species and product on line (A).
39. Total Sold Value
Total sold value is calculated by WisFIRS. Total sold volume (line 36) x sold
value/unit (line 38A)
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Item / Line PARTIAL Cutting Report (Blue Portion): County
40 & 41. Partial Reported Volume and Value (Required under s. 28.11(6)(b)4
., Wis. Stats.)
Within two years of filing the B-Notice, report the volumes and values removed
from the sale area. All volumes must be reported in the units in which they were
sold (i.e. cords must be reported as cords & tons reported as tons). If conversions
are necessary see page 12-1
In a case where no cutting has been done, a partial report indicating zero volume
should be submitted. No other partial report should be filed before submitting the
final report.
FINAL Report Volumes and Values
Item / Line
6 & 14. Record actual acres cut by stand on Line 6. Record actual cut acreage for even-
aged and uneven-aged/thin on Line 14. The sum of the stand acres on Line 6 must
= the sum of actual cut acres on Line 14. Report in whole acres.
38B & 38C. Sold Value/Unit
If contract stumpage rate increases have occurred since the sale was sold,
WisFIRS will automatically record the new rates (for state lands only).
42. & 43. Department Properties: Total volume and value of products removed from sale
area.
County Forest: Volume and value of products removed since submitting the
partial report.
The volume reported on line 42 (A) and the value on line 43 (A) should
correspond with the sold value/unit, Item 38 (A). Similarly, the volume reported
on line 42 (B) should correspond with the sold value/unit on Item 38 (B), etc.
Any additional acreage / volume incurred as salvage (see page 55-1 reference to
s. 26.22) may be added as an additional column on Form 2460-1. Modifications
to acreage / volume where salvage isn’t applicable are only allowed with the
necessary approvals (see page 73-1) and only if the appraised value is less than
$10,000 and 500 cord equivalents.
44. Total Report Value
Sum of line 43. (For county forests sum of Lines 41 and 43.) Report only the
value of the products removed. DO NOT include damage assessments or interest
penalties. This information can be added under comments (See Chapter 85).
45. Total Sale Volume
Total Sale Volume is calculated by WisFIRS. (line 40) + (line 42)
46. Fine Wood Material in 45
Enter the Final fine woody material volume from line 45
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Qualifying Comments
Include remarks explaining lump sum cruise accuracy calculations, over-run/under-run, exceeding 20% deviation,
unusually high or low factors, whole tree chipping conversion, damages, penalties, etc.
Over-run/under-run is calculated by total volume divided by cruise volume for the sale, not by individual
species.
Delegated Levels of Approval
On State lands all established timber sales shall be approved by the forestry team leader or first level supervisor, and
property manager. The program responsible for property management may have additional approval procedures. On
County Forest sales the county forest administrator must approve all timber sale stages along with a representative from
the DNR’s Division of Forestry. On GNA timber sales, approvals will be assigned/delegated. Approvals are based on
the data and conditions as of the date of approval.
Timber Sale Documents Tab in WisFIRS
The following are examples of supporting timber sale documents that are required and others that may need to be
uploaded into a WisFIRS timber sale under the “Documents” tab. The list is not meant to be all-inclusive, nor may
every example apply to every timber sale. All documents listed as “required” must be uploaded under the “Documents”
tab in the timber sale prior to routing for final (“Completed”) approval in order to be included in the sale archive created
by WisFIRS. Documents (if applicable for sale) not required to be uploaded, must be in the sale file.
Establishment
• Timber Sale Map (Required)
• Timber Sale Prospectus (Required)
• Timber Sale Narrative (Form 2460-001A
) (Required)
• Boundary Line Agreements (see 22-1 for more information)
• Road Use Agreements
• Natural Heritage Inventory (NHI) Review (Required if occurrence present)
• Archaeological & Historical Information (Required if occurrence present)
Sold
• Signed Timber Sale Contract (Form 2400-005
) (Required)
• Performance Bond Information (Letter of Credit or Form 2460-003 for Cash Bond) (Required)
Completed
• Timber Sale Contract Amendment (Form 2400-005E) & Timber Sale Contract Amendment Approval (
Form
2460-007) (Required if occurred)
• Breech of Timber Sale Contract Letter
• Performance Bond Release Letter (Required)
• Timber Sale Completion Letter
• Timber Sale Closeout Transaction (Form 2460-004
) (Required)
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State APPROVAL AND REPORTING PROCEDURES FOR DEPARTMENT TIMBER SALES
This procedure should be used to process Timber Sale Notice and Cutting Report, Forms 2460-001 and 2460-001A
, for
timber sales on Department-owned land.
A district may establish additional review of timber sales to address sensitive sale areas or other issues. The Bureau of
Forestry Field Operations may identify specific concerns and negotiate additional protocol with a specific district.
This is a three-stage process and each stage must be approved by the Property Manager. Each of the three stages is
indicated by different shading of appropriate areas on Forms 2460-001 and 2460-1A
. The Timber Sale Notice, Part A
(Established (Est.)), is submitted for approval prior to advertising sale. Timber Sale Notice, Part B (Sold), is submitted
before a contract can be awarded or cutting started. The Cutting Report (Final/Completed) is completed and submitted upon
completion of the sale.
When timber sale data is entered into WisFIRS the established, sold, partial and completed dates should be entered as the
current date (i.e. the date on which the data is being entered into WisFIRS). These fields should not be back-dated to the
date of the bid opening or contract signing. Back-dating can create reporting errors since historic reported figures would be
subject to change and timber sale accomplishments may not be properly accounted for if reporting dates are back-dated.
A “Timber Sale Package Review Checklist” for Department timber sales has been developed to aid foresters and team leaders
in the timber sale package development and review process. This document can be found online in the Public Lands Toolkit
.
SALE ESTABLISHMENT
Forester 1. Prepares draft in WisFIRS. Attaches a sale map, prospectus, and other
necessary documentation. Request for review and approval is conveyed
through WisFIRS to the Team Leader and the Property Manager.
First Approver 2. Reviews and recommends approval or disapproval.
Second Approver 3. Reviews and approves or disapproves. If questions arise, contacts Area
Forestry Leader or designee for consultation. Sales occurring in sensitive
areas should be considered for additional review by the District Forestry
Leader and/or Bureau of Forestry Field Operations before approval.
Sensitive areas include intensive recreational use areas, State Parks, Class A
aesthetic zones, adjacent to wild rivers, etc.
If approved by Property Manager and Team Leader, the sale automatically
becomes established.
Forester 4. Proceeds to negotiate or advertise sale as approved.
SOLD Notification of Sale
Forester/Property Manager 5. Completes parts 35-38.
Forester
6. Routes for approval to Property Manager. If approved by Property Manager,
the sale automatically becomes sold.
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6-24-2024 33-2 HB2461.33
Cutting Report - FINAL (Completed)
When a final timber sale cutting report is completed as part of the timber sale close-out process, the sale status in WisFIRS
should be changed to complete. All sales that have been sold must be changed to complete in WisFIRS during close-out,
including sales that were not harvested or that were only partially completed.
Forester/Property Manager 8. Completes original recon updates and completed treatments in WisFIRS.
Final timber sale data can be entered directly by the forester if they have
been granted timber sale edit authority in WisFIRS.
Forester 9. Routes for approval to Property Manager AND Forestry Team Leader.
Forester 10. Prints and files original form in permanent file.
Notes:
• Partial reports shall not be used on state land timber sales. If a sale is extended with a stumpage increase, create a
new sold value in WISFIRS showing the price increase. Record any volume harvested under the original price in the
original entry and wood harvested after the increase under the new price.
• There may be old established/active sales that were contracted prior to the advent of the WisFIRS financial
application. For assistance with managing the financial transactions on such sales, contact a financial specialist.
INCOMPLETE Timber Sales
An “Incomplete” sale in WisFIRS is a sale that has been established but was never sold. The sale status should be
changed to incomplete only if the sale has never been sold and no further attempts will be made to sell it, or temporarily in
rare circumstances associated with timber sale terminations. Sales that have been sold and not harvested should be coded
as “Complete”. Changing the status from established to incomplete, or to complete in the case of sales that have been sold
and are being closed-out, will also allow for the stands that make up the timber sale area to be once again included in the
harvest schedule.
Do not enter a date in the “completed date” field when changing sale status to incomplete.
For example, if a sale was entered in WisFIRS as established but was never successfully sold and circumstances have
changed to the point where the timber sale will no longer be pursued, its status should be changed to incomplete. The intent is
to prevent a growing list of timber sales that are in the “established” category, if indeed they are no longer feasible and will
not be sold. Periodically the responsible forester should review the status of sales and typically sales should not remain as
“established” in WisFIRS for more than 5 years.
Timber Sale Handbook
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APPROVAL AND REPORTING PROCEDURES FOR COUNTY FOREST LANDS
This procedure will be used to process Timber Sale Notice and Cutting Report (Forms 2460-001 housed in WisFIRS and
2460-1A Narrative) for timber sales on lands entered under the County Forest Law.
This is a three stage process and all performed in WisFIRS. Each of the three stages is indicated by different shading of
appropriate areas on Forms 2460-001. The Timber Sale Notice (Sale Establishment) is submitted for approval before
advertising a sale. The Sold section is filed once the tract has been sold. The Cutting Report (final or partial) is
completed and entered upon completion of the sale or 24 months after the Sold date of the timber sale, whichever applies.
When timber sale data is entered into WisFIRS the established, sold, partial and completed dates should be entered as the
current date (i.e. the date on which the data is being entered into WisFIRS). These fields should not be back-dated to the
date of the bid opening or contract signing. Back-dating can create reporting errors since historic reported figures would
be subject to change and timber sale accomplishments may not be properly accounted for if reporting dates are back-
dated.
SALE ESTABLISHMENT
DNR/County Forester 1. Prepares “Draft” Cutting Notice and Report in WisFIRS. Attaches sale
map, prospectus, and other necessary documents. Routes draft timber
sale to County Forest Administrator.
County Forest Administrator 2. Reviews; recommends approval or disapproval. Routes draft to DNR
Liaison or Designee.
DNR Liaison or Designee 3.
Reviews; recommends approval or disapproval.
If questions arise, jointly contacts DNR Liaison, Team Leader, and
County Forest Administrator for consultation.
County Forest Administrator 4. Proceeds to negotiate or advertise sale as approved.
SOLD Notification of Sale
DNR Liaison/Designee Or County Forester 5. Enters Sold information into WisFIRS, routes for approval to County
Forest Administrator.
County Forest Administrator 6. Reviews and Approves the WisFIRS (sold) notification. Routes to DNR
Liaison or Designee.
DNR Liaison or Designee 7.
Reviews and Approves the WisFIRS (sold) notification.
County Forest Administrator 8. Proceeds to draft Timber Sale Contracts
Cutting Report - PARTIAL
DNR/County Forester 9. Within accepted timeframe based on SOLD Approval date, enter sale
data (value/volume). Routes County Forester Administrator for
Approval
County Forest Administrator 10. Reviews and Approves the WisFIRS (Partial) notification. Routes to
DNR Liaison or Designee.
DNR Liaison or Designee 11.
Reviews and Approves the WisFIRS (Partial) notification.
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6-2-20 34-2 HB2461.34
Cutting Report - FINAL (Completed)
When a final timber sale cutting report is completed as part of the timber sale close-out process, the sale status in
WisFIRS should be changed to complete. All sales that have been sold must be changed to complete in WisFIRS during
close-out, including sales that were not harvested or that were only partially completed.
DNR Liaison/Designee Or County Forester 14. Enters the final volume and value in WisFIRS. Enters Completed
Treatments data for the sale. Routes to County Forest Administrator
County Forest Administrator 15. Verifies report accuracy and that recon has been updated, approves
WisFIRS Completed Sale. Routes to DNR Liaison /Designee
DNR Liaison/Designee & County Forester 16. Verifies report accuracy and that recon has been updated, approves
WisFIRS Completed Sale.
County Forest Administrator 17. Files Completed Form 2460-001 in permanent timber sale file.
INCOMPLETE Timber Sales
An “incomplete” sale in WisFIRS is a sale that has been established but was never sold and no further attempts will be
made to sell it as originally configured. Sales that have been sold and not harvested should be coded as “complete”.
Changing the status from established to incomplete, or to complete, will allow for the stands that make up the timber sale
area to be once again included in the harvest schedule.
Do not enter a date in the “completed date” field when changing sale status to incomplete.
For example, if a sale was entered in WisFIRS as established but was never successfully sold and/or circumstances have
changed to the point where the timber sale will no longer be pursued, its status must be changed to incomplete. The intent
is to prevent a growing list of timber sales that are in the “established” category, if indeed they are no longer feasible and
will not be sold. Periodically, the forester, Team Leader and Property Manager should review the status of sales and
typically sales should not remain as “established” in WisFIRS for more than 5 years.
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6-24-2024 41-1 HB2461.41
CHAPTER 40
BASE STUMPAGE RATES
STUMPAGE RATE AREAS
Base stumpage rates for individual and groups of properties (Stumpage Areas) are revised annually based on the formula
below and local recommendations. The stumpage rates are calculated using sold timber sale data in WisFIRS. Following the
calculation, county forest administrator, or a designee for each stumpage rate area are given the opportunity to review the
calculated rates and provide a recommended rate for that year, based on local market knowledge. The calculated and
recommended rates are available under the Public Land Stumpage sub-tab of the Timber Sale tab of WisFIRS Public. The
recommended base rates will also be posted annually on the Department’s website at
https://dnr.wisconsin.gov/topic/timbersales/dnrmanagedlandsprocess. For each County Forest and Stumpage Area identified in
this chapter, there are both calculated and recommended rates for each year. The recommended base stumpage rate for the
most recent year available is automatically used in appraising timber on county forests and DNR-owned land.
The base stumpage rates are based upon the following formula:
weighted average weighted average weighted average weighted average
current year minus 3 + current year minus 2 + current year minus 1 + current year minus 1
stumpage value stumpage value stumpage value stumpage value
_________________________________________________________
# of years of weighted avg stumpage values
_______________________________________________________________________________ = Weighted Average
2 (if there is a weighted avg current year minus 1 stumpage value, otherwise it’s 1)
Stumpage Value
The Base Stumpage Rate is then converted back to a 1.00 factor by the following equation:
1
average X
Weighted Average = Current Base Stumpage Rate
appraisal Stumpage Value
factor
weighted average
current year = Sum of (volumes X stumpage value) by species
stumpage value Sum of volumes by species
weighted average
appraisal = Sum of (volumes X appraisal factor) by species
factor Sum of volumes by species
The base rates are calculated annually around the beginning of the state fiscal year. Following the calculation of draft stumpage
rates, county forest administrators, or a designee for each Stumpage Area, are given the opportunity to review and provide a
recommended rate for that year, based upon the calculated rate and local factors. After the recommended rates have been entered
into WisFIRS for the year, those rates will begin to be utilized for appraising state and county timber. If recommended rates are
not provided within 30 days of soliciting recommendations, the calculated rates (rounded down to the nearest $1.00 per cord, ton
and MBF) shall be the recommended rate to be utilized as the base stumpage rate for that year.
Timber Sale Handbook
6-24-2024 41-2 HB2461.41
When appraisal factors are being set for a timber sale it is very important to arrive at factors that are as accurate as possible
relative to other timber sold on that particular property or property group. It is important that average, as it relates to stumpage
appraisal factors, be tied to timber actually put on the market. Sale prices on all timber sold during that period are used in the
calculation of the new base stumpage rates each year. All sale prices are adjusted by their associated appraisal factor to arrive at a
market value of "average timber." If similar timber is factored significantly above or below 1.0, its selling price will artificially
inflate or deflate the future base stumpage rate.
In order to provide some room for bidding and to account for potential declines in market values, when timber sales are sold via
advertisement and bidding, the appraised value may be reduced at the discretion of the forester or property manager by an
appraisal reduction factor of up to 30%. Foresters should rely on the allowed appraisal reduction percentage to create space for
bidding and should not use appraisal factors to simply reduce the appraised value.
If base stumpage rates are updated between the time the sale is established (approved) and when it is advertised, the base
stumpage rates do not need to be changed unless the forester or property manager believes it would be beneficial. If the appraisal
is more than two years old, stumpage appraisal values must be re-evaluated before timber is sold. When a reappraisal is required,
old rates edited and new rates in for the new appraisal. If a reappraisal requires major changes it may be necessary to prepare a
new Form 2460-1.
If the reappraisal changes the appraised value, those that have approved the sale, must be notified and agree with the changes,
with documentation of approving in the sale file.
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Timber Sale Handbook
07-22-22 42-1 HB2461.42
ROUNDING GUIDELINES
Volume Rounding Guide (Line 27-31 on Form 2460-001
, Timber Sale Notice and Cutting Report)
Pulpwood volume or number of timber products for each species proposed for cutting should be rounded as follows:
No. of Units Round to Nearest
1 - 10 1
10 - 100 5
100 - 500 10
500 - 1000 25
1000 + 50
Sawtimber volume, rounding for each species proposed for cutting should be as follows:
Mill Scale/Scaled Sales Round to Nearest 1.0 MBF
Lump Sum Sales Can Round to Nearest 0.01 MBF
Reporting of Cut Products
The amount of timber recorded as cut on the Timber Sale Cutting Report (Partial and Final), Form 2460-001, should be
actual scale or count. Cordwood can be recorded to the nearest hundredth of a cord/ton. Sawtimber can be recorded to the
nearest ten board feet.
Value Rounding Guide (Line 33 on Form 2460-001)
When listing cordwood stumpage values for advertising on Form 2460-001, the minimum advertising price are automatically
rounded to the nearest $.10 per cord or per ton and Sawlogs are rounded to the nearest $1 by WisFIRS.
The unit sale price on Timber Sale Notice (Sold Portion), must be actual bid or negotiated value (direct sales).
Timber Sale Handbook
07-22-22 51-1 HB2461.51
CHAPTER 50
SALE METHOD
SALE SYSTEMS
The timber sale systems described in this Handbook are to be used on all Department properties. These basic procedures are
also highly recommended for use on county forest lands.
The objective of these systems is to reasonably account for the amount of forest products removed during timber harvest
operations. Application of sound business practices is essential to the conduct of an accountable timber sale program. The
systems for accountability as described in this chapter provide a prudent approach in determining proper payment for all
forest products sold.
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07-22-22 51-2 HB2461.51
The following table lists standards and procedures for the three basic systems to be used in the sale of forest products.
Further details are presented on pages 54-1, 55-1, 56-1, and 57-1.
Forest Products
Permit
Lump Sum
Sale
Scaled Sale
State/County
Requirements
Direct
Advertised (under
$10,000 and under 500
Cord Equivalent may
be sold direct)
Advertised (under
$10,000 and under
500 Cord Equivalent
may be sold direct)
State/County
Max. appraised
value
$500 None None
State/County
Set-up forms
Form 2460-008
Cruise / scale
documentation
Form 2460-001
Cruise documentation
Form 2460-001
Cruise documentation
State/County
Approvals
(Establishment
stage)
County- CF
Administrator;
State- Property
Manager
County- CF
Administrator and DNR
Designee: State-
Property Manager /
Team Leader
County- CF
Administrator and
DNR Designee: State-
Property Manager /
Team Leader
State/County
Contract-form
Form 2460-008 or
county form
Form 2400-005 or
county form
Form 2400-005 or
county form
State
Payment
Provisions
Single Prepayment
Single prepayment or
2-4 prepayments with
equivalent number of
cutting units
30 days from billing
for qualified
contractors. Advance
payment otherwise.
State
Performance
Bond
None
Under $2,000 = optional
Over $2,000 = minimum
of 15% or $1000,
whichever is greater*
Required, minimum of
15% or $1000,
whichever is greater*
State
Worker's comp.
certificate filed
None Required Required
Max. length of
contract
1 Year
No extensions
Up to 4 years maximum,
including extensions
Up to 4 years
maximum,
including extensions
State/County
Advertisement None
Required, at $10,000 or
more appraised value, or
500 Cord Equivalent or
more
Required, at $10,000
or more appraised
value, or 500 Cord
Equivalent or more
State
Web Page - Bid
Opening Packets /
Bid Results
None Required Required
* For Contractors that are current and maintain good standing with Master Logger Certification, will have bond performance amounts
of 10%
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6-24-2024 52-1 HB2461.52
ADVERTISED
For Department Land use only: Standardized Cover Letter-Prospectus that will be mandatory use for all Department
Land Timber Sales. This Cover letter creates uniform, consistent language for all timber sale packets and ensures all
major items that apply to every timber sale is covered. The Cover Letter can be found in the
Public Lands Toolkit. Do
NOT save this document to your hard drive, as it will be updated with any policy/contract changes and maintained as
the most up-to-date document on the Toolkit. Within the document, only the text in green may be edited. Black text
may not be edited. There is also a PDF version on the Toolkit, with instructions/additional direction for reference.
For every bid packet, one individual will be identified by the Team Leader(s) to handle putting the entire bid packet
together. This person will check all sales for consistency, accuracy, and ensure information does not conflict with the
Standardized Cover Letter-Prospectus.
In addition, a new Timber Sale Package Checklist was developed by Public Lands Team (PLT) and approved by FIT to
be used by foresters establishing timber sales and assist supervisors in approving sales. This is not a mandatory use, but
another resource-tool to assist foresters when developing the paperwork side of individual sales-prospectus-maps. It can
be found in the Public Lands Toolkit and is encouraged to be used.
On department lands, public bid openings will be open to the public and a virtual option is to be provided. Virtual options
can be a conference call number or a video conference service.
Sales with an Appraised Value of $10,000 or More OR an Estimated Volume of 500 Cord Equivalents or More
Sales appraised at $10,000 or more OR 500 cord equivalents or more require advertising prior to sale. See M.C. 9327.1
for detailed procedure.
When several sales are advertised at the same time, it is suggested that staff do not list separate species, volumes and
minimum stumpage rates for each sale area. Simply list the overall number of tracts to be offered, total acreage, total
volume by species and all town and ranges in which timber will be offered. Also state that more detailed information in
the form of a timber sale prospectus may be obtained by contacting the forester’s office and list location and telephone
number.
A classified advertisement must be used (see s. 28.05(2) and s. 28.11(6)(b), Wis. Stats. for detailed procedure). This
requires that it be advertised in a newspaper in the county in which the timber is located and which is likely to give notice
to persons affected.
Run the ad once each week for two consecutive weeks, the last being at least one week prior to the bid opening. The
advertisement should include the date and time of the bid opening and may also include the date and time of a secondary
bid opening for any tracts not sold in the first opening.
Maintain a record of timber sale advertisements in the timber sale files. An affidavit of publication may be requested from
the newspaper when the ad is placed to serve as this documentation.
DNR forestry personnel are required to create and post documents of bid packets to the DNR internet
http://dnr.wisconsin.gov/topic/TimberSales
/ for upcoming timber sale bid openings, and to post results from bid openings
with assistance from the Division of Forestry's Web Coordinator.
Continue to mail timber sale prospectuses to potential bidders, or provide other notification as appropriate.
Sales with an Appraised Value Less Than $10,000 and an Estimated Volume Less Than 500 Cord Equivalents
Sales appraised at less than $10,000 and under 500 Cord Equivalents may be sold direct or advertised at the discretion of
the forester. Direct sales that are sold without being advertised must be sold at or above current appraised value.
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6-24-2024 52-2 HB2461.52
DIRECT SALE OF TIMBER
Timber Sales that are required to be advertised, must be advertised a minimum of one time. Sales that are not required to
be advertised, may be made available by direct sale. The timber sale administrator must put direct sales on the external
timber sales website.
Situations that qualify for Direct Sale:
• Salvage sale (Wis. Stats. s. 26.22), OR
• Advertised at least once, OR
• Sales below statutory value and volume thresholds
o Sales with an Appraised Value Less Than $10,000 and an Estimated Volume Less Than 500 Cord Equivalents.
Timber sales that do not sell via required advertising procedures are eligible for direct sale to responsible buyers, or can
be advertised additional times by the County Forest Administrator or Property Manager. Following a failed advertisement
process, if the decision is made to pursue a direct sale, the timber sale may be sold at the minimum advertised or
appraised value, whichever is less.
Direct Timber Sales Awards Process:
1. Interested Contractor(s) must fill out a MODIFIED Bid Form 2400-049 found on Public Lands Toolkit
a. In the event of multiple interested Contractors:
i. Forester can award the sale on first-come-first-served basis, OR
ii. Forester can notify interested Contractors of a due date and time to submit the bid form, with
the highest responsible bidder awarded the sale.
2. Follow the standard timber sale awarding process, beginning with six weeks to sign and submit the required
paperwork.
State Lands- Field Staff are encouraged to reach out to contractors with good standing Master Logger Certification for
sales available for Direct Sale purchase. To find a Master Logger: https://wimlc.com/find-master-logger.htm
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07-22-22 53-1 HB2461.58
SCALED SALES
In a scaled sale, the volume offered for sale is estimated but not guaranteed. If the volume of timber exceeds the estimate,
as a whole or by species, the purchaser has the obligation to cut it and remove it paying the unit bid price. If there is less
timber than estimated, there is no obligation of the landowner to make up the "shortage". The purchaser pays for the
actual scaled volume of all species/product. Estimate of cut volumes will be determined either by actual scale on the sale
area or by mill scale as specified in the contract.
SCALING PROCEDURE
Products will be scaled on the sale area unless done at a mill using an agreed upon mill scale ticket system.
All logs shall be scaled with the Scribner Decimal C. Log Rule. Scaling methods shall be in accordance with the National
Forest Scaling Handbook. The minimum top diameter for sawlogs should generally be determined by the minimum-sized
log as stated in the Guide to Hardwood Log Grading, or for all softwoods as stated in Log Grades for Eastern White Pine,
U.S. Forest Service. All sawlogs shall be scaled on the landing and should be marked with paint or crayon after scaling,
unless other arrangements are provided for in the contract. Field scaling of cordwood is conducted by measuring the
dimensions of product piles on the landing, then determining the cord volume. Cord volumes determined in this manner
can be converted to tonnage using the conversion factors listed in section 12-1 of this handbook. Standard cordwood
measurements are 4’x 4’x 8’ (128 cubic feet).
A scale sheet, Form 2400-063 or equivalent, shall be used to record the products scaled and will be prepared in the field at
the time the products are scaled. Volume data from a field scale sheet must be promptly entered into the Journal Tab in
WisFIRS. Copies of all field scale slips will be attached to and filed with the station copy of the stumpage detail summary
and invoice with which they are associated. Original copies of scale sheets can be mailed to the contractor at their request.
Note: County timber sales may use policy/procedures that fit their individual needs for scaling and billing forest
products.
MILL SCALE TICKET SYSTEM – SCALING
The following are guidelines for use of a mill scale ticket system for administering a timber sale to determine harvested
volumes.
Equipment Needed
1. Tickets
A three-part ticket set is used. Individual Forest Products Harvesting Permits (tickets) are printed for each property.
The ticket contains information as to the sale number, date, time of day the wood is hauled, trucker, destination,
species, approximate volume, and truck.
Tickets are numbered sequentially. Tickets are bound in books of 25 three-part sets. The carbon copies of each
three-part set share the same ticket number.
Each ticket book has a cover on which to record the name of the forest in bold letters, the timber sale number, and the
contractor's name. Tickets are issued to the contractor. A record of ticket numbers is maintained in the Journal.
Contractors are held accountable for all tickets issued.
• Contractors are responsible for assuring that their haulers have the appropriate tickets in their trucks.
• Truck delivery: Truck drivers complete the ticket upon leaving the sale area and deposit the original (top)
ticket in the lock box. Upon reaching the destination mill, drivers give the second carbon copy of the ticket
to the scaler. The scaler attaches this carbon copy of the ticket to a copy of the scale slip. To facilitate
timely invoicing, it is necessary for the contractor and the mills to ensure that all scale slips and tickets are
returned to the DNR no later than 30 days from the date of hauling.
• The third carbon copy of the ticket is the contractor's copy.
• Any/all unused tickets must be returned to the Department, or the contractor may be billed for the remaining
unused tickets.
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07-22-22 53-2 HB2461.58
2. Lock Boxes - Placement
The lock boxes should be placed so that they are easily accessible to the truck driver, yet not be a traffic hazard or
susceptible to damage from graders or snowplows. With frozen ground in the winter, it is acceptable to chain a lock
box to a tree.
Procedure
Periodically the lock boxes are emptied. This should be done during weekly field visits to the timber sale. As scale
slips are returned with second copies of the tickets attached, these are matched with the ticket copies recovered from
the lock boxes. The manager or administrator then has a complete record of the wood removed from the time it left
the sale until it was scaled at the destination mill. Scale volumes are entered into the WisFIRS Journal Tab. Then,
the appropriate deduction made from the contractor's advanced stumpage payment, or the appropriate amount is
charged to the contractor via a stumpage invoice generated via WisFIRS.
3. Rail delivery
• The truck drivers complete the ticket as they leave the sale area and deposit the original (top) ticket in the
lock box. Since more than one load is required to fill the car, the second carbon copies of the tickets are left
in the book until the car is loaded. At that point, the car number is written on each of the second carbon
copies, and these are attached to the bill of lading for the car. Contractors mail the bill of lading with the
attached ticket carbon copies to the destination mill. When the car reaches the mill, it is scaled, the ticket
carbon copies removed from the bill of lading and attached to a copy of the scale slip. The scale slip and
tickets are then mailed back to the forest manager. Discrepancies in unmatched ticket carbon copies must be
checked and resolved. This process is identical to the process for mill scaling products and is required to
account for the tickets used from a particular timber sale.
Variations
Variations to fit local conditions are possible. Following are some examples:
• The second carbon copies of the tickets and scale slips can be picked up at the mill periodically. This
eliminates the need for the mill to mail the carbon copies back.
• The scale may be written on the second carbon copy of the ticket by the scaler. This is acceptable but not as
desirable as a bona fide carbon copy of the scale slip.
• In weight scaling situations, the second carbon copy of the ticket could be designed so that it could be
inserted into the scale. The weight of the load would be printed directly on the ticket part.
• In instances where wood is shipped through a broker by rail, the bill of ladings are sent by the shipper to the
brokers with the second carbon copies of the tickets attached. The brokers remove the ticket carbon copies
and hold these until they receive the scale slip from the mill. The ticket carbon copies are then returned by
the brokers with a copy of the scale slip. The rail car number on the ticket carbon copies must match the rail
car number on the scale slip.
• Where wood is landed at a rail siding, contractors can retain the second carbon copy of the ticket until the
wood is shipped. They then attach sufficient ticket copies to cover each car load. When all the wood is
shipped, obviously all the ticket carbon copies will have been utilized. In this situation, only wood from one
sale can be landed together.
• The scale slip from the mill may be periodically transmitted electronically via email. If mill scale slips are
submitted via email, the second carbon copy of the ticket does not need to be mailed back as long as the mill
scale document contains all the information that is needed to track a particular load; including, ticket
number, sale number, date and time, species and volume. If staff accept electronic mill scales without
having originals of the second carbon copy returned, the original of the top ticket collected from the lockbox
should be retained in your sale files for fiscal audit for a period of 5 years.
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LUMP SUM SALE
Definitions
A lump sum sale is a sale of forest products whereby the minimum acceptable bid or negotiated sale value is based on
pre-sale volume estimate and appraisal. No scale of the cut products is involved in normal administration of the sale, and
no refunds are made for volume adjustment claims.
Per unit stumpage rates by species must be itemized in both the bid and sale contract. This is required to provide for
payment for additional volume that may become necessary to cut due to catastrophic losses or in settlement of a contract
termination or dispute.
General
The purpose of lump sum sales is to reduce unreasonable costs which would occur to the buyer or seller using
conventional sales methods.
Forest products permits, lump sum and conventional scaled sales may be awarded to a contractor. However, a contractor
may not haul from two types of sales on a forest or property at the same time without approval. This is to avoid any
questions regarding which type of sale the contractor is transporting forest products from.
Regular timber sale inspections must be continued to ensure silvicultural aspects of the sale are implemented.
Financial Limits - Sales of any value may be sold lump sum.
Payment – Prior to hauling payment must be made for the entire sale, by the unit, or by some other means that is mutually
agreed upon by the contractor and the DNR. Total payment may be divided into a maximum of 4 payments. If multiple
payments are used, an equivalent number of corresponding cutting units must also be used. Full payment for a cutting unit
must be received prior to any hauling from that unit.
Cutting Units - Required when multiple payments will be used. Order of cutting units is to be specified in contract, and
each must be completed prior to cutting in another unit.
Sale Forms, Approvals - WisFIRS-2460 shall be used and cruise documentation shall be maintained in the permanent file.
Performance Bond - Optional for sales under $2,000 of appraised value but should be required if there is reason to believe
that a problem could occur. Sales of $2,000 and over require a minimum of 15% of bid value or $1000, whichever is
greater. Contractors that are current and maintain good standing with Master Logger Certification will have bond
performance amounts of 10%.
Worker's Compensation - All operators are to comply with the worker's compensation law. Proof of coverage will be
required for all employees. See Chapter 60 regarding Worker’s Compensation documentation requirements.
Contract, Term, and Extensions - Timber Sale Contract, Form 2400-005, will be used. Contract term will be limited to 4
years.
Reporting Volumes Cut - Standard reporting procedure will apply. Counties filing partial reports in WisFIRS should
report "best estimate" of volume cut to date and the balance on the final report.
Total Reported Values - When filling out final reports in WisFIRS, the total reported values should be the same as the
total sold values.
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CUT AND SEIZED PRODUCTS, SALVAGE AND CHARITABLE TIMBER SALES
Cut Products
The sale of cut forest products are subject to the same guidelines and approvals, as stumpage sales with the following
exceptions:
1. Timber Sale Description, (Items 1-14) in WisFIRS 2460 is not required
2. Use of a performance bond for cut or seized products is at the discretion of the:
a. County - County Forest Administrator
b. State lands - Property Manager. The decision should be guided by the contract provisions and potential for
damages.
Approval requirements should be based on cut product value and not on stumpage value. Appraised value should be
established by comparison to other transactions in the area of similar quality cut products. Full payment in advance must
be obtained from the buyer before any cut products are removed.
Salvage
Section 26.22
, Wis. Stats., grants the Department authority to sell timber damaged by fire, snow, hail, ice, insects,
disease, or wind on any land under the Department’s jurisdiction in the method and upon such terms and conditions it
deems in the best interest of the state. This includes the sale of timber on a Forest Products Permit (Form 2460-008), the
sale of timber without advertisement or competitive bidding if warranted, or the inclusion of timber on an ongoing sale. A
significant potential loss of timber value could warrant use of this modified procedure. The decision to move forward with
a salvage sale would be at the discretion of the forester and the property manager.
Section 28.11(6)(c),
Wis. Stats., grants the county forest committees the authority to sell timber damaged by fire, snow,
hail, ice, insects, disease, or wind on county forest land in the method and upon such terms and in such a manner the
committee deems in the best interest of the county. This includes the sale of timber without advertisement or competitive
bidding if warranted, or the inclusion of timber on an ongoing sale.
Salvage timber sales must include presale appraisals and cutting notices and reports, following the methods and
procedures that have been approved by the Department. Adjustment of stumpage values may be necessary when existing
sale areas are damaged by wind or fire before the sale is completed. Fill out a new stumpage appraisal for the damaged
timber. Compare the new factor with the old. Adjust current stumpage values proportional to the change in appraisal
factors. The forester has discretion to sell at a value that is in the best interest of the state. Value per species product must
exceed $0.01.
Seized Products
Seized material may be sold pursuant to section 26.06
, Wis. Stats. Products appraised at more than $500 shall be
advertised and sold on sealed bids after a Class 1 legal notice.
Charitable/Educational Timber Sales
Log a Load for Kids and other such charitable programs partnering with Forestry are permissible with some reservations.
Only one such event may be held annually on a property. Property managers and County Forest Administrators are
encouraged to employ the competitive bid process, and also to harvest areas typically difficult to sell or those classified as
salvage. Section 28.05(2)
, Wis. Stats. allows for use of direct sales if the estimated value of the sale does not exceed
$10,000 and under 500 cord equivalents. The benefits of education and partnership efforts and assisting others are sound
reasons to use the direct sale process. The state must collect timber sale stumpage as the statutes do not allow for a
waiver. Counties remain liable for severance tax owed both the state and the towns.
It is permissible to conduct such a program on a sale currently under contract so long as:
• All of the provisions of the contract remain in effect (e.g. Worker’s compensation, operational specifications,
payment schedules, stumpage rates/increases)
• Original purchaser of the sale retains responsibility for satisfactory sale completion and any impacts to the sale
performance bond.
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MERCHANTABLE TIMBER CUT IN CONJUNCTION WITH CONSTRUCTION PROJECTS
Construction projects to develop such items as roads, firebreaks, recreational trails, parking lots, etc., sometimes involve
the cutting of merchantable timber that may be difficult to sell utilizing standard procedures.
The following options apply to merchantable timber cut in conjunction with such construction:
1. If suitable for regular commercial sale or Forest Products Permit: Follow standard procedure.
2. If not suitable for regular commercial sale or Forest Products Permit: Consult with the property manager and/or
Forestry Team Leader for alternatives on case-by-case basis.
ASSISTING OTHER STATE AND LOCAL AGENCIES WITH TIMBER SALES
Occasionally, requests for assistance with the sale of timber may be received from other State and local agencies.
Examples include the sale of timber associated with State or local highway or other public works construction or
maintenance projects; or the sale of timber from forest management projects on lands that are not part of the County
Forest or Community Forest programs. Such requests should be handled in a similar fashion to inquiries from a private
landowner. A DNR Forester can evaluate the timber land or timber resource involved and provide basic recommendations
(e.g. advice on sale methods, competitive bidding process, provide example contracts, etc). However, a DNR Forester
should not act as an agent for another government entity unless a specific, formal agreement is in place. Rather, other
agencies should be encouraged to retain the services of a Cooperating Consulting Forester who can act as their agent in
administering the contractual and financial obligations related to the sale of timber.
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FOREST PRODUCTS PERMIT (Department Lands Only)
Small amounts of Christmas trees, boughs, firewood, fine woody material (including small diameter trees and twigs), or other
forest products may be sold using Forest Products Permit, Form 2460-008.
Lands administered by the Department offer an opportunity to citizens seeking forest products. A Forest Products Permit may
only be issued for products surplus to the property's needs and objectives. Issuance of a permit should not conflict with the
biomass guidelines or the tree retention guidelines in the Silviculture Recommendations and Guidelines.
The forester servicing the property shall be responsible to appraise the forest products and assure the removal or manner of
cutting will not be detrimental to the property and its objectives. Administration of this permit system shall be under the
supervision of the property manager. Additional information can be found at
https://dnr.wi.gov/topic/TimberSales/DNRManagedLandsNonCommercial.html
.
This procedure will be used only when:
1. A single count or volume estimate will be made
2. A single advanced payment will be made
3. The appraised value does not exceed $500 each
4. The sale will not exceed 1 year in duration
5. Maximum of 5 Christmas trees per individual
6. Maximum of ten cords per individual
This permit may not exceed 1 year.
Approval of permits is made by the property manager.
The following are not needed in the Forest Products Permit procedure:
1. Contract
2. Performance bond
3. Certificate of Worker's Compensation coverage
4. Timber Sale Notice and Cutting Report
5. Timber Sale Transaction / Remittance, Form 2460-003
6. Timber Sale Close-Out Transaction, Form 2460-004
A permit number should be assigned to each Forest Products Permit starting with number P-1 and running in consecutive
order.
Boughs - Small quantities of boughs for personal use will utilize the Forest Products Permit Christmas tree rate. Commercial
quantities can be sold using the same form but should be identified as a Commercial Permit. A Commercial Permit allows for
the permittee and crew to cut boughs. A Commercial Permit can utilize a statewide rate of:
$75.00 minimum for permit and the first two tons
$25.00 extra for each additional ton
Special conditions to be included for all bough permits include:
1. Boughs will be cut in such a manner as to not kill the tree or render aesthetic damage to the tree
2. Harvesting of boughs will not take place within sight of a town road, state forest road or lettered or numbered highway.
3. Permits will not be issued for special use zones such as aesthetic zones, wilderness zones, etc.
Sap Collection/Tapping – Tapping trees will NOT be permitted unless approved by Property Manager for educational or
special circumstances.
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Forest Products Permit Reporting
It will be up to the individual field office or property to maintain how many permits are issued, what product (firewood,
boughs, fine-woody material, Christmas trees, etc.) and value of permits. WisFIRS does not maintain a statewide database on
these permits.
Forest Products Permit Remittance
All Miscellaneous Forest Products permits, and associated fees will be remitted using Miscellaneous Forest Product
Remittance Sheet, Form 9300-029F. This form replaces previous Form 2460-003 and General Remittance Sheet, Form
9300-029A.
1. Use the drop-down selection for property type (State Forest, Wildlife Area, etc.).
2. The budget coding will auto-populate.
3. Put in the dollar amount for an individual Misc. Forest Products Permit, or combine multiple permits for the same
property into a single entry (i.e., three separate firewood permits for $10/each, enter $30). Additional rows can be added
by clicking the Add button to cover multiple permits being remitted for multiple property types.
4. When finished, print the form and keep a copy with the permits.
5. Send payment and form to the address near the top of the remittance form:
DNR Cashier's Office
PO Box 93151
Milwaukee, WI 53293-0151
6. Submit remittances monthly, or immediately if a larger dollar amount (>$200).
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CHAPTER 60
SALE OF TIMBER
This section contains policy and guidance for WI DNR State owned and managed lands; including, but not limited to,
State Forests, Fish, Wildlife, and Parks, and Natural Heritage Conservation Lands. It can be used as a reference for
County Forest Lands or other State managed lands as well. It is important to note that each County Forest advertises,
contracts, and administers timber sales according to their own specific procedures and policies. Timber sales on county
owned lands must be consistent with s. 28.11 of Wis. Stats., and follow criteria and specific guidance as directed by a 15-
year Comprehensive Management Plan.
PROSPECTUS, MAP and BID PACKET COVER LETTER INCLUSIONS
The use of the standardized bid packet cover letter to provide bidding instructions, and to list common provisions
applicable to all timber sales, is mandatory on all Department land sales. Bid Cover Letter can be found in the
Public
Lands Toolkit.
Team Leader appoints a lead individual for reviewing entire timber sale packet for accuracy and consistency across all
sales, prior to advertising.
A prospectus and map of the harvest tract (or tracts) must be prepared for each timber sale. The prospectus and map may
take the form of one combined document; or they can be produced as separate documents that are attached to one-another.
State Forests may use established formats and language that have been developed for their respective properties.
For timber sales on other DNR-managed lands, prospectuses and maps should follow the format outlined in this chapter.
Examples of prospectus and map documents can be found in the Public Lands Toolkit.
Items that must be included/addressed on the prospectus or map for a State timber sale are as follows:
o Property name
o Sale name
o Tract number
o Sale location (including county, township, range, section, QQ)
o Sale acreage
o Contract term / ending date (December 31 or June 30)
o Utilization standards
o Estimate of the stumpage being offered by volume & product.
o Total advertised minimum bid value or include “no minimum advertised” statement
o Weight conversion for mill scale sales (if not DNR standard weight)
o Sale method (lump sum or scaled)
o Cutting specifications (e.g. prescriptions, how is harvest designated, harvest timeframes)
o Sale access
o DNR contact name, phone number, email
o Mapping disclaimer statement (map only)
o North arrow (map only)
o DNR logo (map only)
Other items that may be necessary to include:
o Logging site and road restoration
o Special water quality BMP requirements
o Slash disposal requirements
o Water features, recreational trails, and/or power lines/utilities (map only)
o Survey corners or monuments (map only)
o Property boundaries (map only)
o Any other provision that might influence bidding
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ADDITIONAL GUIDANCE AND REQUIREMENTS:
• A compilation of “Operational Consideration” language is available on the Public Lands Toolkit. The
Operational Consideration section is a menu of example language that can be adopted or adapted for use as
appropriate in a prospectus, map, narrative, or contract to address common operational or situational provisions
on timber sales.
• Prospective purchasers must be furnished with a filled out Timber Sale Bid Form 2400-049
for each timber sale,
along with the prospectus.
• Variable Utilization Prospectus Inclusions:
o When listing advertised values for variable utilization, the advertised value per unit will vary based on
the utilization standard. However, the total value for each utilization standard listed must work out to
the same total advertised value for the species. For example: If a variable utilization sale has an
estimated aspen volume of 1000 cords for utilization to 4” top, and an advertised value of $10.00 per
cord, this works out to a total advertised value of $10,000.00. For whole-tree utilization, the listed
volume should be increased accordingly (e.g. 1250 cords), and the advertised price/unit decreased
accordingly (e.g. $8.00/cord), to be equal to--or greater than--the same total species value. Forest
Metrix is the preferred cruising system to determine volumes. Cubic cruise may be used to generate
variable utilization volume estimates for bidding purposes. For other cruising systems, consult a Forest
Products Specialist. For further information, see Timber Cruising section beginning on page 24-1.
o Utilization specifications shall be indicated on the State of Wisconsin Timber Sale bid form (Form
2400-049), and bids must be based on volumes listed by utilization standards per the prospectus for the
sale.
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OPENING OF BIDS
Confidential Bid Information
One person for each property where sealed bids are received shall be designated responsibility for the custody of timber
sale bids received. Prior to the time set for the opening of bids, the custodian should assure that information as to the
number of bids received, or whether any bids have been received, is not released. However, upon request from a bidder,
receipt of the sealed bid may be acknowledged. The State will not accept any electronic bids. All bids must be on original
Form 2400-049, signed, appropriately concealed, and kept safe from tampering from the time they are submitted until the
bid opening.
Prior to the time for opening bids, no Department of Natural Resources employee having knowledge of any bid submitted
should make any statement to anyone concerning it, except that receipt may be acknowledged to the bidder, if requested.
Verbal statements of intent to bid, whether or not including the prices, should also not be released.
Opening Bids
1. Sort bids by tract number.
2. Check for accuracy and completeness.
3. Read the bids for each tract in random order and announce the high bid, unless a bid error needs to be addressed as
described below. Alternatively, all bids may be announced in a random order based on a draw of the hat or other
random selection method.
Three employees of the Department of Natural Resources must be present at the opening of bids. As bids are opened and
read they should be checked for mathematical accuracy and sorted by tract. Form 2400-006, Timber Sale Award, shall be
filled out listing the people in attendance. All bids should be recorded by species, product, amount, value, and bidder.
One copy of this form will be filed at the field station along with the original bids.
If a mathematical error is discovered on a bid form, the price per unit, as indicated on the form by the bidder, multiplied
by the estimated volume provided by the Department should be utilized to determine the potential total sale bid value. If
the corrected total would result in the highest bid for that tract, the bidder should be contacted, for verification of the
intended bid. If a bidder has submitted a bid based upon a number of units other than the estimated volume(s) as provided
by the Department, for example based on the bidder’s own volume estimate or for a utilization specification that was not
allowed for by the prospectus or bid form, then the bid shall be rejected. If there is a mathematical error and one or
multiple bid price(s) per unit cannot be determined because they are either illegible or missing on the bid form, then the
bid shall be rejected.
The bidder who submitted a potential high bid with an error should not be informed whether the bidder is, or would be,
the high bidder prior to confirming their intended bid value. If an error cannot be corrected immediately, the winning bid
should not be announced at the bid opening and the potential high bidder that submitted a bid with an error should be
contacted as soon as possible to determine their intent. When contacting a bidder regarding a bid error, simply confirm the
bidder’s intended bid(s) per unit, the number of units being bid upon as provided by the Department, and the resulting
total intended sale bid value, providing as little additional information as possible; do not tell the bidder about any other
bids received. If the Department has made efforts to contact the bidder but is unable to make contact within two business
days to verify the intended bid, the bid shall be rejected, and the sale awarded to the next highest bidder.
Prior to the reading of a bid, a contractor may elect to withdraw the bid. The contractor or representative for the contractor
must declare this at the bid opening before any bids for the specified tract are read. A withdrawn timber sale bid shall be
kept in its envelope and returned to the bidder. A withdrawn bid is not to be recorded or read aloud.
High bid will be announced for each tract. All bidders present should be informed that the bids will be further evaluated
and that awarding of contracts will be made within two weeks. If a high bidder fails to sign the contract, the sale shall be
awarded to the next highest bidder at the value they bid.
Tie Bids
In the event of tie bids, the bidders should be offered opportunity to withdraw. If none wish to do so, the person in charge
of bid opening may request the bidders to: (1) submit another sealed bid; (2) draw lots; (3) flip a coin; or if they decline,
(4) re-advertise the sale at a later time.
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Variable Utilization Bid
Bids for whole tree or to a smaller bole diameter (increased utilization) will be accepted on sales eligible for harvest of
fine woody material, as indicated on the timber sale prospectus. Bids for variable utilization specifications must be made
based on the volumes provided by the department to all bidders. Volume estimates by utilization (species and diameter)
classes will be listed for each sale on which increased utilization bids will be accepted.
Each bidder must indicate the utilization for which he is bidding by species and product. The indicated utilization basis on
the successful bid will become the utilization specification on the contract and utilization to this specification must be
shown.
Bidding will be on a ton or cordwood equivalent basis. Weight conversion rates listed in Chapter 10 of the Timber Sale
Handbook must be used for volume conversions. These rates should be included in the contract. A weighted average per
unit sold may be developed and used when different species are hauled and scaled together.
Bids for both variable utilization sales and standard utilization sales must include bid prices per unit for each species and
product. Therefore, it is recommended that the prospectus include:
1. Estimated volumes in tons, cords, (or MBF if applicable) for each species/product.
a. For sales advertising in “Tons”, do not also list cord equivalents
2. Total advertised value for the sale.
Minimum Acceptable Bid
All bids must be by species on a per-unit basis. Acceptable bids must meet or exceed the total advertised minimum bid
value. However, a bid will be rejected if any individual species/product bid is $0.
The timber sale prospectus for State lands will not list "Minimum Acceptable Bids" by species/product. Instead the
combined total value of the sale may be listed and described as “Minimum Acceptable Bid”.
Listing of a minimum acceptable bid value on a sale prospectus is not required.
Rejection of High Bid
The Department may reject high bid on a timber sale "for cause”. This is unusual. The Department must not only insure
that the highest price is obtained but also that an adequate performance is completed. This entails consideration of not
only the dollar value of the bid but also responsibility and dependability of the bidder. If practical, contractors who are
deemed ineligible to bid should be notified of this prior to the bid opening.
• Bids below minimum advertised price will be rejected. In addition, the following characteristics of the bidder
can be "cause" for rejecting a high bid when supported by factual evidence. This list is not all-inclusive. Other
reasons for “cause” may apply:
o Notorious or habitual carelessness with fire
o Failure to properly complete previous contracts
o Evidence of financial insecurity
o Habitual damage to sale areas
Evidence of such bidder characteristics should be in the form of written records, typically including a letter notifying the
bidder of the bidder’s ineligibility to bid on Department timber sales for a specified period as a result of performance on a
previous contract. The Department must exercise this discretion in good faith in the interest of the public not from
motives of personal favoritism or ill will.
Rejection of any high bid requires approval of the Bureau of Legal Services. Continued rejection of a high bid for cause
shall not exceed a period of two years for a contractor. A bidder may be reinstated when there is evidence that the
problem has been corrected. If a high bid is rejected, a 30-day time period (from notice to the high bidder) must pass
before the bid is awarded to the second highest bidder.
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Rejection of Bids Below the Minimum Advertised Value
Bids will be rejected, and the sale will not be sold, when the total sale bid value is less than the advertised value on
advertised sales.
Contingency bids
All tracts are sold individually. The State will not accept any bids on one or more sales if a bidder includes a stipulation
on receiving the winning bid of any additional tract numbers. A contractor may submit a written notice requesting
withdrawal of bids before opening of additional sale bids if contractor is awarded more than a specified number of sales.
“No-bid” Sales
Timber Sales that required to be publicly bid, must be bid a minimum of one time.
Timber sales that do not sell via required advertising procedures are eligible for direct sale to responsible buyers, or may
be advertised additional times by the County Forest Administrator or Property Manager. Direct sales may be sold at the
minimum advertised or appraised value, whichever is less. See Chapter 50 for direct sale criteria and procedures.
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CONTRACT SPECIFICATIONS
This section contains handbook elements for WI DNR State owned and managed lands; including, but not limited to, State
Forests, Fish, Wildlife, and Parks, and Natural Heritage Conservation Lands. It can be used as a guide for County Forest
Lands or other managed lands as well. General procedural requirements may apply to County Forest Lands, but each County
Forest advertises, contracts, and administers timber sales according to the county’s own specific procedures and policies.
Length of Contract
Timber sale contract length should be kept as short as possible. Maximum contract length, including extensions, on state
properties shall be limited to four years for scaled sales and lump sum sales, and one year for forest product permits. Timber
sale contracts can only be extended beyond four years with justification and approval by the district forester.
Long contracts result in higher administrative cost and may adversely affect work planning and forest type acreage
regulation. Growth or deterioration of timber and changes in stumpage value can result in contractor dissatisfaction or
improper payment for stumpage. A three-year contract period is recommended for most sales, with the intent of providing
three full winter seasons for completion on sales that require frozen ground conditions. One, two, and four-year initial
contract lengths can be specified if circumstances warrant.
The criteria listed below serve as guidance for timber sale contract lengths:
1 Year Public Lands Timber Sale Contract
A one-year contract would be applied with the following criteria:
• Blowdown or wind damaged timber with risk of volume and value decrease
• Insect damage or threats of near future reduction of volume and value decrease
• Small harvest area to be treated, 5-20 acres for example
• No seasonal restrictions applied
• Silvicultural advantage to a quick harvest
• Other timing issues involving a social, economic or ecological concern
• Sale administration needs to work with contractor to keep this period realistic
2 Year Public Lands Timber Sale Contract
• A two-year contract would be applied with the following criteria: medium size harvest area, 20-40 acres for example
• Market influences that suggest a short contract length
• Little or no seasonal restrictions
• Stand requirements that consider regeneration conditions or Silvicultural considerations
• Lump sum sales that could risk value increases or decreases (growth or mortality)
• Recreational concerns
• Minimal roadwork required that makes transportation access low cost and expedient
3 Year Public Lands Timber Sale Contract
A three-year contract would be applied with the following criteria:
• This is the recommended standard contract length for public lands.
• Seasonal restrictions that limit access to the harvest area. Reasons could include: Frozen only, Oak Wilt timing,
NHI timing, recreational timing or planning goals that restricts time of harvest operation
• A one-year extension possible for all frozen only sales as standard. (Three frozen seasons would be required in the
original time frame to complete the sale.)
• Larger harvest sale size
• Many different timber products to produce and market
• Extensive sale road building and maintenance
• Multiple harvest areas and transportation between harvest areas
• Longer sales keep repeated paperwork and routing time down. (i.e.: Extensions and work to extend insurance and
bond coverage to cover contract period.)
• Unexpected delays and weather that keep contractors off these sales
• Contractor advantages by keeping extensions and costs to a minimum and an exception rather than the rule
• Note: One-year extension only that would follow the contract extension policy listed below
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4 Year Public Lands Timber Sale Contract
A four-year contract would be applied with the following criteria:
• Very large sale areas, 350+ acres for example
• Sales with many restrictions, or a restriction that would make entry into sale areas very short due to specified
conditions (ie: restriction time to a few months or less)
• Not eligible for extension without District Forestry Leader approval, for extenuating circumstances
Contract Periods and Extensions:
• A specific date (month/day/year) must be included in section 2(a) to specify the exact ending date of the Contract.
• Contract expiration dates will be December 31 or June 30 to coincide with the end of a calendar year or State fiscal
year. Frozen operation sales will all expire on June 30 no matter when the contract begins.
• Standard contract extension penalties:
o No 0% stumpage increase extensions except in rare, extenuating circumstances (see guidance in section 73)
o Extensions may be given beyond what is described in the table below. Discuss with and receive final approval
from the District Forestry Leader and County Forest and Public Lands Specialist.
Extension #
Contract
Length
1st
2nd
3rd
1-year
5%
10%
15%
2-year
5%
10%
15%
3-year
15%
15%
Not given*
4-year
15%
Not given*
Not given*
*In rare and unusual circumstances, extensions may be approved following consultations
with District Forestry Leader and County Forest and Public Lands Specialist.
• Team Leaders must be involved when considering a contract extension and reasons for the extension approved. See
Chapter 70 (sub-section 73) for additional information regarding contract extensions.
• Keeping in mind the concerns related with lengthy contract periods, it is also important for contract to remain in
force beyond the time when harvesting is complete to allow time for hauling and stumpage payment. It’s also
important to allow time for verifying contractor performance of all contract obligations. The Contract shall not be
allowed to expire prior to completion of all responsibilities of the Purchaser. If a contract will expire before these
important items can be addressed, then an extension must be considered.
Awarding Contract
The signed timber sale Contract should be received by the Department within six weeks of awarding bids. A copy of the
performance bond and required certificate of insurance evidencing worker's compensation must also be received within six
weeks of bid opening and before work is commenced. WisFIRS has a dedicated “Contractor” sub-tab in the “Timber Sales”
tab which houses information regarding each contractor, including FISTA training certificate and worker’s compensation
documents. If these are out of date, request updated information from the contractor and upload new documents upon receipt.
If the winning bidder fails to execute the contract and submit an acceptable performance bond, the bidder shall be required to
forfeit to the department an amount equal to 10% of the bidder’s total bid amount. Failure to forfeit the 10% penalty will
result in the bidder being considered ineligible to bid on any state timber sales for a two-year period. Notify the County and
Public Forest Specialist if a winning bidder fails to execute the contract and submit a performance bond. The property
manager should sign the Contract as soon as practical.
The property manager, or designee, is authorized to sign the timber sale Contract for the Secretary.
Contract Format
The most recent State of Wisconsin Timber Sale Contract (Form 2400-005) is contained in the Forms Catalog
. Also see the
“Operational Considerations” document located in the Public Lands Toolkit for examples of language that may be applicable
for specific contract provisions.
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Notification of Contract Expiration
In an effort to ensure timber sales are being completed by expiration dates, contractors will be notified 1-year in advance of
contract end date to encourage communication with DNR employees on sale status or need for extension.
• Central Office will generate a letter for each contract.
• Letters will be distributed to Team Leaders.
• Team Leaders will work with staff to ensure letters are accurate and sent to contractors.
• If harvest operations are complete or completion is imminent, as determined by Team Leader in consultation with
Timber Sale Administrator, then the letter may not need to be sent to contractor.
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BID AND PERFORMANCE BONDS
Bid Bonds
Bid bonds are not required on State timber sales. However, if the winning bidder fails to execute the contract and submit an
acceptable performance bond within six weeks of bid opening, the bidder shall be required to forfeit to the department an
amount equal to 10% of the total bid amount. Failure to forfeit the 10% penalty will result in the bidder being considered
ineligible to bid on any state or GNA timber sales immediately and for a two-year period. Upon payment of the 10% penalty,
bidder becomes eligible to bid on state sales. Check payment must clear prior to awarding the contract. Notify the County and
Public Forest Specialist if a winning bidder fails to execute the contract and submit a performance bond.
Performance Bonds
Types of Acceptable Funding Available for Performance Bonds:
1. Personal check
2. Certified check/cashier check/bank money order
3. Irrevocable letter of credit
4. Assurance or Surety bond
Notes:
• Actual cash cannot be accepted for a bond payment. Most DNR stations are not set up to handle cash remittances in
accordance with proper business practices. Therefore, a contractor who asks to submit actual cash for payment must
be asked to convert the cash to cashier’s check or money order.
• The WisFIRs Ledger tab and related guidance refers to “cash” bond amounts: however, in this context “cash” means
personal checks, certified/cashier checks, and money orders.
A minimum of $1,000 or 15 percent of the total bid value of any timber sale, whichever is greater, shall be submitted as a performance
bond within 6 weeks from the date of the bid opening. Contractors that are current and maintain good standing with Master Logger
Certification will have bond performance amounts of 10%. Contractor must present credentials at the time of being awarded the sale.
A higher percentage may be recommended at the discretion of the property manager. The bond will be held intact until the sale is
complete according to contract and all stumpage paid. The bond required may be rounded to the nearest $10. If an irrevocable letter of
credit or assurance / surety bond is used as a performance bond, a copy of the performance bond documentation must be uploaded to
WisFIRs (See below for instructions). For bonds submitted via personal or cashier’s checks and via money order, the Timber Sale
Transaction/Remittance, Form
2460-003, should be used to remit the check to the Milwaukee lock box address. (See below for
instructions)
Handling and Processing of Bonds:
1. Personal Check Bond
Personal checks submitted as a performance bond shall clear the bank prior to commencing harvest and should be
deposited by following normal remittance procedures. Contact a Forestry Financial Specialist to determine if the check
has cleared. This can take 5-10 business days.
Performance Bond funds submitted via personal check, cashier’s check, or money order must be remitted to the DNR
Accounts Receivable lock box using the Timber Sale Transaction/Remittance/Invoice Form (2460-003). Please remit to
address below:
DNR Cashier's Office
PO Box 93151
Milwaukee, WI 53293-0151
2. Certified Check/Cashier Check/Bank Money Order Bond
Follow the instructions on page 83-1 and Manual Code 9341.1
.
If issues arise during the course of the timber sale process that require a draw on the bond amount, follow the instructions in
sections 74-1 and 85-1 for bonds submitted via check. When the sale is closed out, retention or refund of the bond amount as
appropriate is accomplished using the procedure outlined in section 85-1.
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3. Irrevocable Letter of Credit
An irrevocable letter of credit may be used as a performance bond. It must be issued by a financial institution (i.e. bank,
credit union, farm credit service institutions). Banks must be members of the Federal Reserve System or insured by
FDIC. Credit unions must be members of NCUA. If you receive a Letter of Credit other than issued by financial institute
listed above, contact the County Forest & Public Lands Specialist. The letter must be an original and NOT a copy.
A letter of credit is a contract between the Department and the issuing bank based on a third-party agreement between
the principal and the bank to which the Department is not a party. Some banks may not have a prescribed letter of credit
form. In such instances, the bank may prepare a letter of credit on its letterhead.
A letter of credit which provides performance bonding shall be retained for the life of the contract, any extensions
thereof, and during close-out of the contract after cutting is completed. The letter of credit must be held to the full
amount for the entire contract including any and all extensions.
A letter of credit will not be returned to an issuing bank if a draft has been drawn against it. It will be retained in the file.
If a bank requests cancellation of such letter-of-credit, appropriate notice will be issued after collection of the draft
amount. (See the Public Lands Toolkit for an example of a Letter of Credit draw letter.)
The State of Wisconsin Department of Natural Resources may draw on the issuing bank up to the amount stated in a
letter of credit. The property manager or superintendent is authorized to approve letters of credit. A letter of credit should
be filed locally in the property manager’s sale records.
Contents of an irrevocable letter of credit must include the following:
a. Letter of Credit number.
b. Timber sale identification – property name and sale or tract number.
c. A clear statement that it is irrevocable.
d. Name of the bank's customer; that is the principal.
e. Amount of credit extended (maximum limit). This limit must equal or exceed the penal sum or penalty for which the
letter of credit is pledged to secure.
f. An authorization to draw sight drafts upon the bank in favor of the Wisconsin Department of Natural Resources.
g. A clear statement that the letter of credit number appearing on a sight draft is sufficient identification for honoring it.
The letter must specify only one identification number.
h. Expiration of bond: The expiration date must be 1 year beyond the contract expiration date. This timeframe generally
allows for one contract extension prior to close-out. In cases where a contract needs a second extension, an
extension of the Letter of Credit will also be required one year beyond that contract date.
If a letter of credit has additional terms outside a-h above, contact the County Forest and Public Lands Specialist.
An amendment correcting a letter of credit, extending the credit limit and/or expiration date for presentation of a draft
becomes a part of the original letter of credit.
For disposition of letters of credit, see page 85-1.
4. Assurance Bond
An assurance bond should contain many of the same contents as a letter of credit. An assurance bond is typically issued
by a third-party insurance or bonding company. Assurance bonds should be printed on official letterhead of the bonding
company, and must be submitted prior to or at the time of contract signing. Review assurance bonds carefully to verify
that they reference the appropriate timber sale or tract, the appropriate bond amount, and the appropriate beneficiary
(Wisconsin Department of Natural Resources). 1 year is considered the minimum period of time needed between end of
contract term and bond expiration.
For questions on assurance bonds, contact a Forestry Financial Specialist or the County Forest and Public Lands
Specialist.
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STUMPAGE PAYMENT
Timber sales sold on a scale basis are either field scale, mill scale, or combination of both:
1. Deferred Stumpage Payment – The contractor must make stumpage payments to the State’s bank in Milwaukee –
via the “Lock Box” Post Office address - within 30 days of being billed. Invoices will be based on actual scaled
volumes, with contracted stumpage rates applied to those volumes. Wood products must either be scaled on the sale
area prior to hauling (e.g. saw logs), or they are to be hauled from the landing to the destination mill(s). Each load
will be tracked using a DNR Forest Product Hauling Permit issued by the DNR Forester. This option does not apply
to lump sum sales, firewood, miscellaneous forest products, or
contractors included on the Advance Payment-Only
Logging Contractor List (available electronically from the County Forest & Public Lands Specialist).
2. Advanced Stumpage Payment – No cut wood products will be hauled from the sale area until they have been paid
for. Cut wood products will be scaled on the sale area by the DNR Forester, and stumpage due will be billed and
paid prior to hauling. As an alternative, pulpwood can be hauled using pre-purchased Forest Product Hauling
Permits. In this case, a per-ticket, per-load price can be established by determining a weighted average cordwood
price and an average volume/weight per load. Forest Product Hauling Permits can then be pre-sold, at the
established per-ticket price. This will still require reconciliation between the actual mill-scaled volume and value,
versus the pre-paid amount.
For lump sum sales:
• Full payment must be made prior to hauling off the sale area for 1.) the entire sale amount; 2.) a pre-arranged cutting
unit; or 3.) by some other arrangement mutually agreed upon by the contractor and the DNR Forester.
• No refunds of lump sum stumpage payments will be made for un-removed wood, or for harvest volume under-runs.
• Any cut wood products or standing stumpage left on the sale area at contract expiration shall revert to the seller.
Late payments – failure to pay within the specified 30-day period:
• The State has generally given latitude of 7 calendar days beyond the due date for receiving payments. Charging an
interest penalty for this timeframe can be waived because of the multiple systems in the communication process
from the timber sale payment lockbox in Milwaukee to WisFIRS.
• If a contractor fails to submit a stumpage payment by the applicable deadline (plus appropriate allowance described
above), the following actions will be taken:
o The contractor being required to prepay for stumpage on the remainder of that sale.
o The payment breach is documented by forwarding the contractor’s name to the County Forest and Public Lands
Specialist. The contractor’s name will be kept on file and any further payment breaches within the next 2-year
period will result in the contractor being placed on an Advance Pay-Only List and having to advance pay on all
state sales. A contractor will be removed from this list when they have exhibited compliance on State timber
sales over a two-year time frame. A contractor is deemed “compliant” if they have no more than one payment
breach over a floating two-year time frame.
o Upon receiving late payment, a 1.5% late interest penalty will be assessed for every 30 days stumpage payment
is overdue. The penalty can be pro-rated. (Example: Payment on day 40 of a $5000.00 bill would be 10 days
late. Late interest would be $25.00, calculated as follows: $5000.00 x .015 x 10/30 days = $25.00.) The late
interest fee is added to the balance due in the sale ledger.
o Multiple late interest penalties can only be charged on the original invoice amount, they cannot be compounded.
o Suspension of logging activity on that particular sale until advanced stumpage payment is secured.
NOTES:
*Failure to make payment by a specified deadline is a breach of the Timber Sale Contract. If a contractor fails to remit full
payment on time, notify the Forestry Team Leader and County Forest and Public Lands Specialist and consult section 74 of
this handbook for guidance.
*See Public Lands Toolkit for sample letter to be used when billing for late interest.
Sales Tax on Forest Products
Collection of sales tax on sales of all products from DNR lands is covered in M.C. 9340.2
. The following instructions
expand on those general guidelines and provide specific information on timber sales.
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Sales Tax on Timber Sales and Forest Products Permits
Most timber sales are exempt from sales tax, however it is important to verify the exemption status for each sale. If a
particular contractor or a particular sale do not meet the exemption criteria, then timber produced under the affected timber
sale contract will be subject to applicable State and local sales tax. The two most common exemptions from sales tax
requirements for DNR timber sales are:
1. Timber purchased for resale
Purchaser must fill out Form S-211 (Wisconsin Sales and Use Tax Exemption Certificate) and submit to the DNR
forester administering the sale. The form should check the box for “resale” and indicate "wholesale only" or “exempt
sales only” in the space for seller's permit number.
2. Timber purchased for manufacturing by the Purchaser
Purchaser must fill out Form S-211 (Wisconsin Sales and Use Tax Exemption Certificate) and submit to the DNR
forester administering the sale. The form should check the first box under the “manufacturing and biotechnology”
heading that references tangible personal property.
If the Purchaser claims a different exemption, the Purchaser should check the box next to the exemption that applies on Form
S-211.
To document the Purchaser’s exemption status, it is important to collect a completed and signed Form S-211, the Wisconsin
Sales and Use Tax Exemption Certificate from the Purchaser. At the time of each bid opening, a unique Form S-211 shall be
given to the winning bidder at the time that the contract is distributed and should be returned prior to beginning work on the
sale. A unique Form S-211 is required for each timber sale unless the Purchaser checks the box for "continuous" at the top of
the form, in which case a single Form S-211 may be used to cover multiple sales within a single bid opening. Even with the
"continuous" box checked, a new Form S-211 must be collected for each bid opening.
If the Purchaser does not know how to fill out the form or does not know which exemption applies to them, DNR Foresters
can assist by providing the Purchaser with the Department of Revenue’s instructions for filling out the form
(https://www.revenue.wi.gov/DORForms/s-211-inst.pdf
). If the Purchaser needs further clarity, they should contact the
Department of Revenue at DORSalesandUs[email protected]. DNR staff may not fill out the form for the Purchaser.
If sales tax is applicable, State and local sales tax amounts must be collected and remitted with each payment for forest
products.
Firewood
Firewood sales for residential use are not taxable. This is in line with sales tax exemption status for all other residential fuels
and no sales tax exemption certificate is required.
Severance Share for County Forests
1. Payment to the Department – For those counties with an outstanding loan balance (project loan or variable acreage loan),
the counties pay to the Department a severance share for timber harvested from the county forest. Please reference
28.11(8)(b) Wis. Stats. for details on these loans. This payment is not less than 20% of the actual stumpage sales value of
the timber. The Department and the county may agree upon a higher rate. (See s. 28.11(9)
, Wis. Stats.) Timber which
is harvested by the county and not sold has a severance share calculated at 20% of the severance tax schedule in effect
under s.
77.06(2), Wis. Stats. All of the acreage share payment paid by the county is restored to the appropriation made
by s. 20.370(5)(bu), Wis. Stats., and is credited to the county's forestry fund account. 28.11(8)(b)
No severance share is required if:
• No balance is due in the county's forestry fund account.
• Timber harvested is for individual home heating purposes as described in s. 28.11(3)(k)
, Wis. Stats.
• The timber is harvested from county forest "special use lands".
2. County Payment to the Town -- The county pays annually to the towns a minimum of 10% of the gross receipts from all
county forest timber sales. The payment is based upon the number of acres of county forest land in a township. Both
special use and regular class County Forest lands receive this payment.
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Penalties
If the county harvests trees without Department approval, the Department will assess a penalty equal to double the stumpage
value of the cut products. (See s. 28.11(6)(b)3.
, Wis. Stats.) The penalty is not considered a severance tax and, therefore,
cannot be credited to a county's indebtedness to the forestry fund account.
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WORKER'S COMPENSATION INSURANCE COVERAGE
Worker’s compensation insurance must be addressed for all timber sales. The purchaser must provide proof of current
workers compensation insurance coverage for all whom are employed by the purchaser; and the coverage must be in
force while any operations (including but not limited to road building or maintenance, cutting, skidding, hauling,
machinery repair, etc.) on the contracted timber tract are active. This coverage must be evidenced by submission of an
original Certificate of Insurance provided by the insurance company naming the Department as a certificate holder.
The administering forester must check with the purchaser on or before the expiration date of the Certificate to determine
whether the coverage has been changed or renewed. Minimum coverage limits on worker’s compensation policies are
mandated by statute. If the coverage at any time cannot be confirmed, the sale should be stopped until an acceptable
Certificate of Insurance is provided by the purchaser. WisFIRS has a dedicated “Contractor” sub-tab in the “Timber
Sales” tab which houses information regarding each contractor, including FISTA training certificate and worker’s
compensation documents. If these are out of date, request updated information from the contractor and upload new
documents upon receipt.
Exception to this Coverage Requirement
Many purchasers do not have any employees and therefore do not carry workers compensation insurance coverage.
These purchasers can claim exemption from worker’s compensation insurance requirements if the business entity they
operate does not have any employees and the purchaser attests to not having employees by affidavit. This option is
available only to purchasers without any employees.
To document their exempt, independent status, the purchaser will be required to submit a signed, notarized affidavit
that affirms their exempt status pursuant to the criteria listed in section 102.07(7)(b)
, of the Wisconsin Statutes. The
insurance exemption affidavit form can be found in the Public Lands Toolkit website on the DNR intranet.
If a purchaser wins multiple timber sales at a bid opening, the purchaser can fill out the affidavit once. Copies will be
required for each individual timber sale. For subsequent bid openings, the purchaser must fill out the affidavit again to
ensure that information is still correct.
For additional information, reference the Public Lands Toolkit.
1. Sole Proprietor – Sole proprietor can be a misleading term when used to label Purchasers. Every Forester
needs to be aware that sole proprietors may still have employees. As it relates to workers compensation
insurance, the critical question is whether the Purchaser has employees, not whether the Purchaser
considers themselves a sole proprietor.
2. Forest Products Permits - Do not require proof of worker's compensation.
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CHAPTER 70
SALE ADMINISTRATION – CONTRACT MANAGEMENT AND FIELD ADMINISTRATIVE PROCEDURES
This section contains handbook elements for WI DNR State owned and managed lands; including, but not limited to,
State Forests, Fish, Wildlife, and Parks, and Natural Heritage Conservation Lands. It can be used as a guide for County
Forest Lands or other managed lands as well. General procedural requirements may apply to County Forest Lands, but
each County Forest advertises, contracts, and administers timber sales according to the county’s own specific procedures
and policies. County Forest timber sales must be consistent with s. 28.11
of Wis. Stats.
POSTING OF TIMBER SALE AREAS
Property Managers may determine that posting timber sale areas for safety informational reasons is appropriate, or, timber
sale contractors may request permission to post their sale areas to inform the public of logging activities. The following
guides may be used in authorizing such posting to assure public use doesn't obstruct the timber operation.
• Signs should be worded to inform but not exclude the public, unless necessary for public safety or unless
requested according to state statute chapter 23.116(4)
.
• Signs should be confined to the area designated for cutting in the timber sale contract, woods roads used in the
operation and where they join main roads.
• If signs are attached to a tree, all mounting hardware (nails, screws, etc.) should be removed once the sign is no
longer in use. Ratchet straps are a good alternative for posting signs.
• Signs may be posted not more than two weeks prior to initiation of active logging operations and shall be
removed by the contractor upon termination of logging activities as a result of either completion or interim
inactivity.
• Signage use can be recommended or required by forester, but specifications of sign size, language, color, or
design otherwise shall not be dictated.
GATING OF TIMBER SALE ROADS
Timber sale contractors may be authorized to gate the entry road to their active timber sale to assure other uses don't
obstruct the timber operation. When gating is authorized, it should be specified in the timber sale contract or as a written
amendment to the contract.
Gating may be justified in areas where there is a problem of theft of cut products (particularly firewood). It could also
reduce vandalism to the contractor's equipment.
Normally, the entry roads involved are dead end spurs leading to the timber sale area where cut products are piled. No
gas tax or county forest aid are paid for these access roads. The public continues to have access to the area except by
vehicle.
In most instances, the Department should provide the gating material. Gating should follow the Department’s
Barrier
Marking Standards. When trees are used to attach a chain or cable, the upright reflective boards may be fastened to the
trees.
To complete attachment of a cable or chain to a tree or post on each side of the spur, the Department should provide a
standard Department lock and the contractor a second lock. This will provide access by both the Department and
contractor with separate keys.
Inspection of gates should be a standard part of the periodic inspection of each active sale.
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RECREATIONAL TRAILS
Recreational trails should be maintained in an operable condition at all times to minimize user conflicts consistent with s.
23.115
, Wis. Stats., and Department procedures. This may include rerouting, signing, and/or daily inspection and
clearing of trails.
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SALE INSPECTION & CONTRACT ADMINISTRATION
Presale Meeting
For state lands, it is mandatory that prior to starting a sale the administering DNR forester (or designee) meets on site with
the contractor to agree upon road layout, landing locations, and other operational considerations. For county lands, this is
recommended. There should also be discussion to ensure there is a thorough understanding of the sale specifications. Timber
Sale Contractor checklist (Form 2460-009
) will be used to document the pre-sale meeting on department-owned lands.
Scheduling Active Harvest Inspections
Personnel involved with timber sales will inspect active sales on a regular basis as operation of the sale dictates. County
Forest timber sale inspection will normally be performed by the county forest staff. Where conditions warrant otherwise, the
liaison forester and county forest administrator will jointly agree on who will make the inspections and schedule the
inspections as the sales dictate. A DNR forester or technician will make a final inspection on all county sales to (1) verify
forest reconnaissance (recon) update information; and (2) to review outcome of silviculture recommendations for the sale.
Inspection Procedure
For state lands, property managers should inspect at least 10% of the active sales. The forestry team leader should inspect at
least 5% of the sales established on state land. For county lands, liaisons should inspect every active sale a minimum of one
time. These field inspections and office audits should evaluate: (1) silvicultural prescriptions, (2) sale supervision, (3)
administration, and (4) recordkeeping.
Inspections of active sales will check for compliance with the contract. Documentation of the inspection is necessary for any
legal action. The inspection will be documented on the Timber Sale Inspection Record (Form 2460-002
) or similar County
Form indicating date, what was inspected, any contract compliance issues, and any action taken.
Any and all non-compliance or damages should be documented. Non-compliance issues need to be evaluated to determine if
breach of contract actions need to be taken, and if a violation of State statute or code has occurred. Observed damages to the
timber and other resources need to be evaluated to determine if they exceed established thresholds.
Damage Thresholds
• Excessive rutting for roads, landings, skid trails and general harvest area:
o A gully or rut is 6 inches deep or more and results in channelized flow to a wetland, stream, or lake.
• Excessive rutting for roads, landings and primary skid trails:
o In a riparian management zone (RMZ) or wetland, a gully or rut is 6 inches or deeper and 100 feet or
longer.
o In an upland area (outside of RMZ), a gully or rut is 10 inches or deeper and 66 feet or longer.
• Secondary skid trails and general harvest area:
o A gully or rut is 6 inches or deeper and 100 feet or longer.
Excessive damage to residual trees in a timber stand is defined as:
• Any tree measuring at least 5 inches and no more than 14 inches in diameter at breast height, with more than 25
square inches of bark removed
• Any tree larger than 14 inches in diameter at breast height with more than 50 square inches of bark removed will be
considered damaged.
• Any tree with more than 25% of the crown destroyed by logging operations
• Any tree with more than 25% of the root area exposed or severed within the drip line of the tree’s crown
• Any live bole or tree entirely broken off by logging operation
• Any tree tipped more than 10 degrees from its vertical position by logging operations
Given above definitions of damage to individual trees, excessive damage to a stand of trees (i.e. harvest area) can be:
• One or more of the damage elements above occurring cumulatively on more than 5% of the residual trees in a stand.
• Bark removal on tree boles or main stems that sums more than 200 square inches per acre. All bark patches greater
than 1 square inch, on trees larger than 5 inches in diameter at breast height, are used to determine this sum.
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Final Sale Inspection
To verify completion of all contract requirements, the entire sale area must be inspected by the administering forester during
the completion of operations (cutting, skidding, hauling, etc). To ensure that all aspects of the contract have been met, use
Form 2460-002 (Timber Sale Inspection Record). If any conditions of the contract have not been met, contact the contractor
to determine their intentions for completing the work or resolving the issues.
1. If sale is satisfactorily completed:
a. Send letter to contractor saying sale is satisfactorily completed.
b. Follow the steps on page 85-1 for completing and closing the sale.
2. If sale area is not satisfactorily completed:
a. Send letter to contractor outlining the items which do not meet contract specifications. Include a detailed map when
appropriate. Set a date for their reply or set a joint inspection date.
3. If contract will be extended, follow procedures outlined in Chapter 73.
4. If contract extension is not requested, or termination is mandatory, and yet the sale is not completed:
a. Cruise uncut and non-utilized timber.
b. If cut, scaled, and paid for wood is still decked on the sale, grant a contract extension, if deemed necessary.
c. Notify contractor of termination:
i. Invoice for damages, unpaid stumpage and value of uncut timber
ii. If in the judgment of the sale administrator, the remaining timber is salable, amount due from contractor will
include cost of reestablishing a sale on the area and the difference if the resold value is less than the original
amount.
d. Upon receipt of payment, refund performance bond. If the contractor fails to pay, refer to the contract breach
guidance in Chapter 74.
SEIZURE OF ILLEGALLY CUT PRODUCTS
All Department employees who will be administering or inspecting timber sales must be familiar with s. 26.05
(timber theft)
and s. 26.06 (enforcement, seizure and sale of materials), Wis. Stats., to appropriately address timber theft violations.
Use the following procedure if illegally cut forest products are found on the sale, and seizure of those products is deemed
necessary: Contact the Forest Fire Law Enforcement Specialist or the Bureau of Legal Services to discuss the proposed
seizure to assure the seizure complies with the law. When seizing wood products, it is strongly recommended to notify and
involve a Conservation Warden. If the violation is or appears to be criminal in nature, the case must be referred to a
Conservation Warden. Forestry staff will remain involved as forestry subject matter experts.
If the inspector is not an employee authorized in s. 26.06(1)
to seize the products, an immediate contact should be made with
an employee who is authorized. Once that person is on site, an attempt should be made to determine how much of the
product is illegal and what the circumstances are concerning it.
The employee authorized in s. 26.06(1) to seize the product should complete Form 4100-186
, Forest Product Seizure Notice,
and attach it to the illegal product. There should be a minimum of one notice on each side of the pile of cut products. More
can be added as deemed necessary by the officer. It is recommended that the form be printed on water resistant paper or
laminated for prolonged outdoor exposure. Replacements can be made as often as needed, but the date of the first notice
should be used in all cases. If there is a need to replace a faded or worn notice, the original date should be entered along with
a notation on the back of it that the notice WAS RENEWED with the replacement date. The original and any renewal forms
should be removed and retained as a part of the officer's evidence case file until the issue is settled.
All contractors and subcontractors involved should be contacted as soon as possible after the seizure and posting, advised of
the action and the consequences of removal of the notice or product. A written record of all contacts should be prepared by all
Department personnel involved in the incident. The property manager or sale administrator should be informed of the seizure
as soon as possible. They should keep the inspector/seizing officer informed of any contacts, negotiations or arrangements
regarding the product. If the seizure is made by a Division of Forestry employee, the team supervisor should be informed of
the incident and all progress made toward a settlement.
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CIVIL LIABILITY FOR UNAUTHORIZED CUTTING, REMOVAL OR TRANSPORTION OF RAW FOREST
PRODUCTS
In addition to the forfeitures or other penalties or costs assessed under s. 26.05
, Wis. Stats., and if liquidated damages under a
contract with the Department don’t suffice, damages should be pursued under s. 26.09, Wis. Stats., on Department lands.
Consult and follow s. 26.09, Wis. Stats. for guidance.
Secure the assistance of a Non-Sworn Forest Ranger or Conservation Warden to assist in the investigation. Notify supervisor
and Bureau of Legal Services. It is strongly recommended to involve a Conservation Warden upon notice of the violation,
regardless of the severity of the violation. However, if the violation is or appears to be criminal in nature, the case must be
referred to a Conservation Warden. Forestry staff will remain involved as forestry subject matter experts.
Inform adjacent landowner or any other party involved that an investigation is ongoing. Contact District Attorney if
controversy is apparent or expected. Conduct investigation and if necessary, obtain a certified survey to determine ownership
of land from which timber was cut and /or transported. Document all portions of investigations on Case Activity Report
(Form 4100-160) as well as the Forestry Contact Record (Form 4300-042
).
Determine when forest products were cut, by whom, the volume cut, and where marketed.
• Conduct appraisal of timber harvested.
• Compare to adjacent stands, compartment recon and comparable sales.
• Use LSFES, USFS Technical Note #507, 1957 Diameter at breast height and stump diameter relationship to help
determine quantity of timber from stumps.
• Determine stumpage value. S. 26.09,
Wis. Stats. defines stumpage value as those rates established by rule under s.
77.91(1) OR the fair market value less the cost of harvesting, whichever is greater. This requires the forester to
determine the stumpage rate, the fair market value, and the cost of harvesting
• Stumpage values shall be derived from NR 46.30, Wis. Adm. Code.
• Fair market value (FMV) shall be determined using the mill value where the forest products were hauled. If forest
products have not been hauled, or, if mill is unknown, use comparable sale information and values from local mills.
• Cost of harvesting includes the costs of cutting, removing or transporting the forest products. Costs shall be
determined using local rates for similar equipment and labor, in similar terrain, and a comparable distance from the
mill.
Determine whether “reasonable precautions” were taken per s. 26.09(5),
Wis. Stats. Consult with Bureau of Legal Services.
*The DA is not involved in a civil damage claim however it would be appropriate to inform the DA if a theft case is also
being pursued.
Determine “reasonable costs” under s. 26.09(3)(d),
Wis. Stats. DNR will customarily apply:
1. Determination of trespass & appraisal - DNR Staff time (see Individual Forest Fire Report User Guide, 4305.1 for wage
rates) and expenses.
2. Line establishment – Costs associated with either a survey or an agreed upon harvest line established by parties.
3. Reforestation (if necessary) - charge for staff time & expenses, any contracting work (site prep, planting) and state
nursery stock.
4. Repair of damages or “Cleanup”– Costs (staff time, equipment rental, expenses) associated with any DNR or contracted
repair of damages resulting from timber theft.
Process Timber Sale Cutting Notice, Form 2460-001
, to document the timber that was cut without authorization. Indicate
circumstances of the incident in the comment section. Remit resulting funds on timber sale transaction (Form 2460-003).
Note: The Department cannot recover damages under both s. 26.09(3)(b) or (c) and s. 26.06(3),
Wis. Stats. – which allows
damages for twice the value of severed forest products. Additionally, the Department cannot recover damages under both s.
26.09(3)(d)3. and s. 26.05(3)(c), Wis. Stats. [Both sections provide for recovery of costs of determining the value or the
volume of harvested timber.] Discuss with Bureau of Legal Services what alternative may best serve the Department on a
case-by-case analysis.
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CONTRACT AMENDMENT
This procedure should be used to amend timber sale contracts on Department-owned land. Both the Timber Sale Contract
Amendment Approval, Form 2460-007, and the Timber Sale Contract Amendment, Form 2400-005E
, should be routed
together. The property code and tract number, along with the contract number, should be indicated on each form. Once
approval is obtained on the Timber Sale Contract Amendment Approval, it will be returned to the forester. At this time the
forester should obtain the signature of the contractor. The amendment,
Form 2400-005E, should be included in the timber
sale file and if the amendment alters the contract or bond expiration dates, and attached in the WisFIRS documents tab. A
copy should also be routed to a Forestry Financial Specialist if the amendment alters any of the sold value(s) per unit. The
extend contract function in WisFIRS should then be used to update the expiration date. Finally, sold value per unit should be
increased to reflect the amendment.
Amendments should not be approved unless they are to the benefit of the state or in recognition of extraordinary
circumstances. The Bureau of Legal Services is available to render assistance or answer questions.
Factors which may be considered for potential contract amendments include
• Contractor shifting operations to work on salvage harvest operations
• Bad weather (e.g. excess snow, excessively wet, etc.)
• Lack of sufficient frost to harvest or access the sale area
• Identification of additional or removal of existing portions of harvest areas
• Need for salvage in stands adjacent to sale area
• Actual harvest volumes significantly exceeding estimated volumes
• Endangered resource considerations
• Contractor efforts to date
• Unforeseen significant changes to sale access
• Unexpected damage resulting in a reduction in value of stumpage
• Seasonality of harvest
• Forest health concerns (e.g. new oak wilt or emerald ash borer infestation identified)
• Other contractual work necessary prior to harvest (e.g. invasive species control) did not occur.
• Any other substantial changes in sale conditions, stand, property, and landscape level conditions
Contract Expiration Notification – For every timber sale expiring within one year, Central Office will generate a letter to the
contractor notifying them their sale will expire. These letters will then be sent to Team Leaders to work with staff to confirm
accuracy and distribute to contractors. (See 63-3)
Contract Extensions
Contracts should not extend beyond a total duration of four years. Contract extensions are not guaranteed. Determine
circumstances on a case-by-case basis, with consideration of what is in the State’s best interest. All extensions shall be for a
period of 1 year. The timber sale contract should specify the length and price increase of any potential extensions. No free
extensions can be granted without valid, substantiated, and documented justification. Approval by the Team Leader and
Property Manager is required for all extensions.
Make sure all provisions and details are spelled out. A sample of the wording to be used on Form 2400-005E
for a contract
extension is as follows:
• "This contract is extended by and between the Department and Purchaser, pursuant to Section 3 of the original
contract, to apply in full force and subject to the same conditions until , which shall constitute a _______
month extension.”
• "Purchaser agrees to pay stumpage prices increased _____% in accordance with Section 8 (Payment Schedule)
of the original contract."
A statement of justification should be included on the contract extension/amendment.
Price Increase
Standard extension price increases are:
• 5% stumpage increase penalty for the first extension on 1- and 2-year contract periods
• 10% stumpage increase penalty for the second extension on 1- and 2-year contract periods
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• A 15% stumpage increase penalty on 3-year contracts extended to 4 years.
• A 15% stumpage increase penalty on 4-year contracts extended to 5 years (if approved)
• After the second extension on 1- and 2-year contract periods and after the first extension for 3- or 4-year contracts,
all subsequent extensions will have a 15% stumpage increase penalty each.
Extension #
Contract
Length
1st
2nd
3rd
1-year
5%
10%
15%
2-year
5%
10%
15%
3-year
15%
15%
Not given*
4-year
15%
Not given*
Not given*
*In rare and unusual circumstances, extensions may be approved following consultations
with the District Forestry Leader and the County Forest and Public Lands Specialist.
The initial stumpage price increase on 1- and 2-year contracts will be 5% over bid value. The second stumpage price increase
will include an additional 10%. Increases are to be based on the timber sale contract payment schedule. For example:
• first increase = 1.05 x bid value
• second increase = 1.10 x first increase value.
• This is a cumulative, compounded price increase.
For lump sum sales, the forester needs to calculate the remaining volume to be harvested. This volume will be used to
calculate extension penalties. For example – timber sale contains 1000 tons of aspen, 30% has been harvested, 700 tons
remain. This will be required for every extension requiring an increase:
• first increase = 1.05 x current bid rate x volume remaining = total value remaining to pay
• second increase = 1.10 x first increase value x volume remaining = total value remaining to pay.
• This is a cumulative, compounded price increase.
Note: Under some circumstances contract extensions may be granted without an increase in stumpage prices. However, the
extension must be in the interest of the Department, or of benefit to the resource. “No-penalty extensions” require approval
from the Team Leader and Property Manager, and consultation with the County Forest & Public Lands Specialist. An
example would be if the purchaser agreed to shift their logging operations to another sale involving salvage of fire or wind
damaged timber.
Volume/Value Modification
The contract volume and value may be modified if fire or wind should damage timber before it is removed from the premises.
Fire or wind damaged timber on the sale area or on adjacent areas may be added to the sale volume and value regardless of
the value involved.
Volume other than that damaged by fire or wind may be added through negotiation either from the sale area or from adjacent
area if the appraised value is less than $10,000 and 500 cord equivalent, the legal limit requiring advertising.
Amendment Procedure
Forester 1. Prepares original and file copies of Forms 2400-005E and 2460-007
. Forwards
originals to designated supervisor and property manager.
Designated Supervisor & 2. Reviews, approves or disapproves. Returns to forester.
Property Manager
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Forester 3. Files approved Form 2460-007. Obtains contractor signature on Form 2400-005E and
provides them with a copy. Files original of both forms in sale file. Completes
WisFIRS data entry.
Contract Amendment Form Examples
Refer to the Public Lands Toolkit
for examples of the Timber Sale Contract Amendment Form and Timber Sale Contract
Amendment Approval Form.
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State BREACH OF CONTRACT & TERMINATION OF CONTRACT:
If the purchaser fails or refuses to carry out terms of a timber sale contract or is found to be in breach of contract, the
forester responsible for administration of the sale should proceed as follows:
1. a. Contractor Contact. In the event a forester has observed a contract breach or becomes concerned whether the
purchaser can or intends to perform (e.g. not enough time left) the forester should make contact with the
contractor. Discuss the contract violations and potential remedies. Explain the claims that may be made by the
Department, including retention of the performance bond for damages (see number 4 below for cost
determination), to rectify any contract breaches. This must be documented in the form of a written letter to the
contractor, see section below.
b. Notice of Non-Compliance. Demand in writing adequate assurance of contract performance stating the reasons
for concern, and if applicable, lay out acceptable options to rectify contract breaches. Include all applicable
potential consequences (see below) associated with the contract breach and possible contract termination, based
on the specific circumstances and consistent with the actual contract language. Until the Department receives
such assurance, it may suspend harvesting and hauling operations. A reasonable time for response, up to 30
days, must be given for a response. If the reasonable time after receipt of the justified demand passes without
such assurance provided, it will be considered a "repudiation" of the contract. After repudiation, the contractor
may retract it by proper action if accomplished before the Department acts on the breach, (i.e., drawing on the
bond, contract termination, resale, etc… (ss.
402.609 to 402.611, Wis. Stats.)). Examples of non-compliance and
breach notification letters can be found in the Public Lands Toolkit.
c. Levels of Contract Breach (not all inclusive):
• Tier 1
o Unauthorized hauling (failure to deposit lock box ticket – 1
st
occurrence)
o Failure to pay stumpage (1
st
and 2
nd
invoices)
o Violating rutting policy
o Excessive damage (roads, residual timber, survey monuments)
o Harvesting outside sale boundary
o Insurance, FISTA expires during active operations
• Tier 2
o Multiple unauthorized hauling (failure to deposit lock box tickets)
o Refusal to pay stumpage
o Timber theft
o Harvesting across property boundary
o Failure to complete sale during contract period
o Contractor refuses Contract Extensions
o Contractor turns sale back
d. Potential ramifications of a contract breach, considered for all active timber sales under contract:
• Suspension of harvesting and hauling until the Department receives assurance of contract performance
(Tier 1 or 2).
• Suspension of harvesting and hauling under any other similar timber sale contract entered into by the
Purchaser with the State of Wisconsin, following a contract breach by the Purchaser for failure to make
payments as scheduled on this Contract, until such time as the outstanding overdue amounts and interest
due are paid in full (one or multiple late payment breaches). (Tier 1 or 2).
• Pre-payment required for the remainder of the sale (one late payment breach). (Tier 1).
• Pre-payment required for all state timber sales and GNA for a two year period (multiple late payment
breaches). (Tier 1).
• Contract termination. Generally Tier 2, this is breach specific and must determined in consultation with
Team/Area/District Leaders, County Forest and Public Lands specialist, Bureau of Legal Services (BLS).
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• Termination of other similar timber sale contracts (Tier 2; breach specific – determined in consultation
with BLS).
o Contractor considered an ineligible bidder for additional timber sales on all state timber sales and
GNA until such time as any outstanding overdue (delinquent) stumpage amounts due and interest
due are paid in full (one or multiple late payment breaches).
• Contractor considered an ineligible bidder for a two year period on all state timber sales and GNA sales
(Tier 2; breach specific – determined in consultation with BLS).*
o Failure to complete sale within contract period
Contractor makes 0 attempts to harvest sale
Partially harvests sale, does not accept extension
Extension offered (1
st
extension), contractor refuses
Contractor turns sale back in (written documentation)
* Note – On a case by case basis, there may be situations where the Department can consider not adding a
contractor to the no bid list. Consult with the County Forest and Public Lands Specialist. Examples could
include:
o Circumstances arise that are outside of the contractor’s control
Access across private land could not be gained
Access to sale limited by stream crossing, frozen ground challenges, etc…
o The State was not harmed financially
o Goals or objectives of the property were changed
• Charge for or retention of performance bond for double the mill value for products cut, removed or
damaged without authorization or in violation of the contract. Pursuant to liquidated damages clause in
contract (Tier 2)
• Charge for or retention of performance bond for calculated actual damages, including unpaid stumpage, bid
value of timber not removed, cleanup, restoration & completion costs, resale costs, and court costs. (Tier 2)
• Charge for any calculated actual damages which exceed the amount of the performance bond, including
unpaid stumpage, bid value of timber not removed, cleanup, restoration & completion costs, resale costs,
and court costs. (Tier 2)
• Retention of prepaid stumpage on all lump sum sales and for actual damages on scaled sales. (Tier 2)
Refer the case to the ForestFire Law Enforcement Specialist in situations where citation, criminal
prosecution, and/or pursuing restitution via a civil complaint may be appropriate. (Tier 2) Important:
These actions should only be taken after contract termination, determined in consultation with
Bureau of Legal Services. Also, see Section 72, Seizure of Illegally Cut Products and Civil Liability for
Unauthorized Cutting, Removal, or Transportation of Raw Forest Products for Statutory and
Administrative Code references and process guidance.
• Any legal remedies for the unlawful use of the Seller's property and the cutting, damage or removal of
property without consent, including the seeking of criminal or civil charges for theft, timber theft or
damage to property. (Tier 2)
2. If the recommendation is to terminate the contract:
a. The forester should request a recommendation to terminate the contract from the Team Leader, Area Forestry
Leader, and District Forestry Leader. Also, obtain approval from the County Forest & Public Lands Specialist,
who shall consult with the Public & Private Forestry Section Chief and the Bureau of Legal Services. A request
for termination approval should be accompanied by copies of written records, such as unsatisfactory
performance notification of contract violations, or written statement by the contractor that they choose to not
complete the contract.
b. Notify contractor by certified mail, with a return receipt requested, indicating the specific contract provisions
that were violated and outlining the claims for damages that will be made, including use of the performance
bond. Also include additional consequences of sale termination that will apply (see above). Require in writing
that the contractor remove all personal property from the sale site within a reasonable amount of time (e.g.,
within five days of notice) and remind the contractor in writing that no further operations are allowed on the site
(including hauling). Note: on a case-by-case basis, further operations may be allowed, when in the best interests
of DNR, but only following pre-approval from DNR’s County & Public Lands Specialist.
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c. A copy of this letter should be forwarded to the County Forest and Public Lands Specialist, Legal, and the
Team/Area/District Leaders.
3. Re-sell remaining timber if salable. This should be completed as soon as practical and at least 2 attempts must be
made to resell uncut timber. Time is of the essence in order to return any remaining performance bond to the
contractor. Make certain that any letter of credit or assurance bond does not expire prior to recovering damages. A
contractor should be allowed to replace a non-cash performance bond with a cash bond if requested. For any timber
to be resold, the new timber sale should be as similar as possible to the timber that was left un-harvested, for the
purpose of establishing the difference in value, and typically should not be sold in a way that may further reduce its
value.
The timber to be resold should be established as a new timber sale, with a new tract and sale number assigned and a
new Timber Sale Notice and Cutting Report 2460-001
completed. In order to enter stand data in the recon section of
the WisFIRS timber sale section for the newly established timber sale, the status of the sale being terminated should
first be changed to Complete (C) as soon as the sale has been closed out, per step 6 below, reflecting the acres and
volumes actually harvested. If no activity occurred on the sale, indicate “0 acres harvested” and “0 volume reported”.
4. Calculate actual damages. Itemize costs in a document that shall remain in the sale file. Damages may include, but
are not limited to:
a. Any unpaid stumpage owed under the contract.
b. The Purchaser's bid value of timber not cut and removed under the contract.
c. Double the mill value for timber cut, removed or damaged without authorization under or in violation of the
contract.
d. All costs of sale area cleanup, restoration, and completion of performance not completed by the purchaser.
e. All costs of resale of timber not cut and removed as required under the contract. Itemize individual costs
incurred, including:
i. Time & Mileage - hours and miles required to re-establish, cruise and sell the new sale multiplied by the
hourly rates utilized for billing forest fire suppression costs, which can be found in
Individual Forest Fire
Report User Guide, and mileage fleet rates based on the vehicles utilized.
ii. Materials (paint, flagging, etc.)
iii. Advertising costs
f. Actual and reasonable expenses, including attorneys and expert witness fees, incurred if damages for breach of
the contract are sought through court proceedings and the department prevails.
If the sale is resold for less than the original amount or cannot be sold, administrative costs plus the difference in
stumpage value should be retained from the performance bond in addition to the cost of sale area cleanup, restoration,
and completion. If the sale is resold for more than the original amount, only administrative costs and the cost of any
sale area cleanup and restoration should be retained.
5. Charge for actual damages. If the performance bond held is in a form other than cash (check), the contractor will be
billed for the calculated damages. If the contractor fails or refuses to pay the invoice for damages, then damages
should be drawn from the performance bond (ILOC, assurance bond, savings account, CD). Provide copies of
materials that substantiate the damages claimed. If a demand is made on an assurance bond or letter of credit, a copy
should be sent to County Forest & Public Lands Specialist, Legal, and Team/Area/District Forestry Leaders for
filing. If the performance bond is in the form of cash, retain any damages from the performance bond. Be sure to
itemize administrative versus actual damage costs.
The actual repair to the sale area should not be done with DNR equipment or personnel. Repairs should be
accomplished by contracting through an independent third-party contractor following Department of Administration
purchasing guidelines. If local units of government are used, purchasing guidelines do not have to be followed.
Damage repairs are limited to the actual costs associated with contract violations.
After repair work is completed, the bill should be sent to the Budgets and Grants Section Chief with the close-out
transaction.
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6. Close-out the sale with a Timber Sale Close-out Transaction, Form 2460-004
. On an attached sheet, include itemized
actual damages calculated as described above. The Department should determine if the contract was adequately
performed within 60 days from notice of completion or the termination date. If the contract was not adequately
performed, damages must be determined before any money is to be refunded. Make certain that any letter of credit or
assurance bond does not expire prior to recovering damages.
a. If performance bond was in cash, subtract damages from performance bond and request refund of balance if
performance bond exceeded damages.
b. If performance bond held is in a form other than cash, the contractor should have been billed for the calculated
damages and that amount should subsequently be remitted.
c. If performance bond held is in a form other than cash, and the contractor has been billed but fails or refuses to
pay the invoice for damages, then damages should be drawn from the performance bond (ILOC, assurance bond,
savings account, CD) and that amount should subsequently be remitted.
d. If damages exceed the amount of the performance bond, notify your immediate supervisor, the County Forest &
Public Lands Specialist, and the Bureau of Legal Services.
Although the contract provides for liquidated damages (flat fee), the Department will routinely pursue actual damages as
provided in 4 above if they can be easily determined.
Examples of contract breach and termination letters can be found in the Public Lands Toolkit
.
07-22-22 75-1 HB2461.75
UNFORSEEN CONTRACTOR PROBLEMS
BANKRUPTCY
Timber sale contract requires that contractors who declare bankruptcy provide immediate notification to the Department. If
notification has not been provided but there are rumors of possible bankruptcy, Department staff should investigate and make
reasonable effort to establish the facts. If rumors appear to be true, the contractor should be contacted for final confirmation.
The following procedure should be followed if the Department becomes aware of a bankruptcy or the Department has
received formal notice.
Administering Forester: 1. Contacts the contractor verbally and in writing to remind them that all sales
administered by the Department that were on a deferred payment schedule are
immediately switched to an advanced payment schedule, as provided in the timber
sale contract and the payment schedule. Can stop all sale activities temporarily, if
needed.
2. Notifies the County Forest and Public Lands Specialist, Legal, and immediate
supervisor. Include the following:
a. Name and address of the contractor.
b. State property and timber sale number involved.
c. Financial status of the sale by sending copy of the ledger.
d. Method of performance bonding; cash, assurance bonding, or irrevocable letter
of credit, including expiration date.
e. Name and address of contractor, trustee, and contractor's lawyer.
f. Type of bankruptcy declared (ask contractor for documentation)
If Chapter 11 or 13 bankruptcy (typically, the intent is to continue operations and restructure the business):
If the contractor expresses a desire to keep the timber sale and the administering forester (in consultation with their
immediate supervisor, the County Forest & Public Lands Specialist, and Legal Services) determines that it is in the best
interest of the state to allow the sale to continue, contractor can generally be allowed to continue harvest operations on an
advance pay only basis. If it is not in the best interest of the state to allow the sale to continue, options for termination can be
discussed with Legal Services.
If Chapter 7 bankruptcy (typically, the business stops all operations and is liquidated):
Reasonable effort should be made to prevent unauthorized removal of forest products from state property. Only with the
consent of the court appointed trustee and Bureau of Legal Services should products be removed.
If the contractor has equipment or other property on state land, the administering forester/property manager should contact
the court appointed trustee. The trustee should be requested both verbally and in writing to arrange for prompt removal of the
equipment or other property from state land.
Final disposition of the timber sale will be determined by the trustee and Bureau of Legal Services.
CONTRACTOR UNABLE TO BE CONTACTED
In the circumstance that a contractor is unable to be contacted indefinitely, or the business ceases to exist, the state can:
1. Determine whether there has already been a breach of the contract. If there are other contract breaches (e.g., late
payment) the contract can be terminated on that basis, without going through this entire process. The process in this
section is intended for situations where the state is unable to contact a Purchaser, but where the contractor has not
yet otherwise committed a breach of the timber sale contract.
a. Under paragraph 29.b. of the Timber Sale Contract, “If the Purchaser ceases to exist, in fact or by law, the
Seller may terminate this Contract without waiving any remedies available to it and take all action
necessary to assure its performance.”
2. Pursue multiple avenues to make contact with the business or contractor
a. Certified Letter (consider multiple attempts over a few weeks)
b. Phone Call (document every attempt)
c. Email
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d. Visit to any known addresses, with accompanying DNR personnel, if it can be done safely
e. Consult with Legal Services regarding other steps that can be taken to identify the disposition of the
individual or entity in question
DEATH OF TIMBER SALE CONTRACTOR
If a timber sale contractor dies before a sale is completed, the contract may be 1) terminated, or 2) continued in the same name of
the estate by the personal representative unless the deceased contractor had possessed a particular skill or expertise which would
be lost at his or her death and which cannot be replaced by the personal representative. If the contractor dies having made no
valid will (intestate), a personal representative may be appointed by the court depending upon the circumstances. If it is desired
to continue the sale and the personal representative has not been named, the proper probate court must be petitioned immediately
for appointment of a special administrator.
The following procedures will be followed upon death of a timber sale contractor.
Administering Forester 1. Stops sale operations.
2. Obtains name of estate personal representative.
3. Notifies County Forest and Public Lands Specialist, Legal, and immediate supervisor:
a. That contractor has died,
b. The sale number involved,
c. Financial status of sale by sending copy of ledger, and
d. Name and address of estate personal representative.
4. Notifies personal representative of the estate of contract and its status:
a. Sends copy of contract.
b. States financial status of sale.
c. Indicates type of performance bond: cash or assurance bonding.
d. Requests decision in writing on disposition of sale.
e. Requests name and address of person to be responsible if sale is to be completed.
f. Outlines procedures to be followed if sale is to be terminated.
IF SALE IS TO BE TERMINATED
5. Estimates volume/value of uncut timber.
6. Invoices estate for uncut timber if unsalable using Timber Sale Transaction/Remittance, Form
2460-003
.
7. Bills estate for cost of reestablishing sale and for reduced value of uncut timber if salable
using Form 2460-003
.
8. Refunds cash performance bond to estate upon receipt of all payments due using Form
2460-004
(Timber Sale Close-Out Transaction).
IF SALE IS TO BE CONTINUED
9. Meets with personal representative of estate and/or person who is to be responsible for
completion of sale:
a. Reviews timber sale contract.
b. Conducts tour of sale area.
c. Reviews use of performance bond and checks coverage. If an assurance bond is
involved, a new bond may be needed to cover the estate.
10. Permits sale to resume operations.
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CHAPTER 80
SALE ADMINISTRATION – FINANCIAL TRANSACTIONS, DOCUMENTATION, AND CLOSE-OUT
PROCEDURES
THE WISFIRS APPLICATION AND USER ROLES
Most functions for State land timber sale financial accounting and documentation are tracked in and conducted via
the Wisconsin Field Inventory & Reporting System (WisFIRS) application. As such, the bulk of this chapter is
devoted to explaining WisFIRS functions. The online WisFIRS Public Timber Sales Training Manual
, provides
detailed, step by step, instructions for the functions outlined in this chapter. The WisFIRS Public Timber Sales
Training Manual can be found on the Forestry Division website on the DNR Intranet in the WisFIRS: Support
section. Additional information can be found in the WisFIRS Financials powerpoint slideset in the Public Lands
Toolkit.
There are still a few timber sale transactions that must be conducted and documented using paper forms and regular
mail. These “manual” transactions and procedures are described in section 85-1.
The information in this chapter is not applicable to County Forest timber sales, as the respective Counties have
developed county-specific systems for financial transactions and documentation.
TIMBER SALE ROLE - FORESTER
All foresters who establish and administer State land timber sales are assigned the Timber Sale Edit Authority for a
property or properties in WisFIRs. Foresters can enter haul tickets, and stumpage entries for their sales in the
WisFIRS Journal tab. Then, the WisFIRS Ledger tab can be accessed to view and print stumpage details and
stumpage invoices.
FINANCIAL ROLE - FINANCIAL ADMINISTRATOR
Forestry Financial Specialists and select foresters from each team will also be assigned the WisFIRS Financial Role.
This status allows assignees the ability to enter or edit data in all three financial tabs (Journal, Ledger and Invoice).
It also enables the ability to generate invoices and create the final reports for a close-out. All Foresters who
administer State land timber sales will want to work closely with a Financial Specialist (or another Forester with
WisFIRS Financial Role) if data entry or billing questions come up during sale administration and close-out process.
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WISFIRS TIMBER SALE JOURNAL
The Journal Tab is used to enter the information from DNR haul tickets and corresponding mill scale slips; and also
from scaling slips for timber scaled on the landing. The data from the Journal entries is combined to calculate
Stumpage charges and create a Ledger record. The Journal also serves as a log to keep track of the progress of haul
tickets assigned.
• Users must have the Timber Sale Edit Authority or the Financial Authority in WisFIRS to have
authority to enter and edit Journal Records.
• The Journal also provides a running summary for the amount sold, amounts scaled or hauled, and over-run
or under-run of volume information.
All pre-assigned haul tickets must be entered into the Journal immediately upon issuance so they can be accurately
tracked. This will help ensure that all tickets have been invoiced or otherwise accounted for.
As mill scale or landing scale slips come in, the haul tickets and corresponding scale slips are then matched with the
tickets listed in the Journal. The dates, destinations, and volumes are reconciled and tallied; and the information
from each reconciled slip can be added to the WisFIRS Journal record.
Some things to look for when matching haul tickets:
• Look at the date/time of haul vs. when the mill scale took place.
• Compare the species on the tickets to the mill’s information.
• Make sure the mill scale matches how product code was sold on the payment schedule. If it doesn’t, then
convert it. Use the standard State conversion rates or the advertised rates for the specific contract.
Once an appropriate or desired number of load records have been added to the Journal, that batch of records can be
turned into an invoice record on the WisFIRS Ledger tab.
Timber Sale Handbook
6-24-2024 83-1 HB2461.83
WISFIRS PERFORMANCE BOND TRACKING AND LEDGER ADMINISTRATION
Performance Bond Tracking in the WisFIRS Ledger Tab.
When a performance bond is received in the form of “cash” (i.e. personal check, cashier’s check, money order), the
bond must be remitted using the Timber Sale Transaction/Remittance/Invoice (Form 2460-003
). Follow the manual
remittance process on page 64-1., and also enter the bond amount received in WisFIRS.
When a letter of credit (LOC) or surety bond document are submitted for the performance bond, upload the required
information into WisFIRS, and enter the bond amount as received. Also record the LOC or performance bond
expiration date in the “Sold” section of the Notice and Report tab of the timber sale. The bond document (LOC or
bond certificate) must be retained in the original timber sale file, as well as scanned and uploaded into WisFIRS
under the timber sale Documents tab.
Follow the procedures outlined on page 85-1 to release or refund the bond amount; or if necessary, to retain or draw
on the bond. Also select the appropriate action(s) taken in the Performance Bond section of the WisFIRS record for
the damages that will be charged for the sale. The timeframe to release the bond is within 30 days of the final
invoice payment and/or final sale inspection. However, there may be instances, (e.g. during heavy snow cover),
where it will take longer until the sale area can be carefully inspected to ensure that the completed harvest area is in
an acceptable condition based on contract provisions.
If a timber sale ends up with a damage value that exceeds the amount of the bond, the contractor will be notified that
they may be responsible for the damages exceeding the performance bond, and if not paid the Department may
pursue the collection of the unpaid damages. The Forestry Financial Specialist or Forester will work with the Bureau
of Legal Services if collection assistance is needed.
Performance bonds will not be applied towards final stumpage payment unless there has been a breach due to failure
to comply with payment provisions of the contract. The bond will be refunded after all contract provisions have been
met.
When a timber sale is “Completed” in WisFIRS and sale file is closed out, it is documented via the Timber Sale
Close-Out Checklist (Form 2460-013).
Timber Sale Stumpage Transaction Ledger
In addition to keeping a running record of performance bond information and status; the Ledger also compiles
Journal records to create transactions for timber sale stumpage invoices. Only users with the Timber Sale Financial
Role can create or edit the Ledger entries or transactions.
There may be instances where Journal entries need editing after a Ledger transaction has been generated. In order to
make the needed changes in the Journal, the corresponding stumpage detail record must first be deleted from the
Ledger. This can only be done if the Ledger transaction has not already been included in an invoice.
See the WisFIRS Public Timber Sales Training Manual
for detailed instructions on creating and editing timber sale
ledger records and stumpage invoices.
Timber Sale Handbook
6-24-2024 84-2 HB2461.84
WISFIRS INVOICING
All timber sale invoices are generated in WisFIRS. The Invoice Tab calculates a new invoice amount by tallying all
scale entries that have not been previously populated from the Journal tab. Once created in WisFIRS, invoices are
then transferred into the PeopleSoft system. A Forestry Financial Specialist or Foresters with the Timber Sale
Financial Role then prints a paper copy of each invoice and stumpage document and mails them to the contractor.
The contractor sends the required payment directly to the DNR Timber Sales lock box address. When the payment is
received from the contractor, the payment and invoice are accounted for in PeopleSoft. A confirmation of the receipt
with the appropriate amount is then automatically communicated back to the WisFIRS Ledger.
The schedule for generating and sending stumpage invoices on active sales can be variable. This depends on the
production capacity and/or the history of each contractor, and the frequency, volume, and value of timber being
hauled when a sale is active. To facilitate timely billing, it is necessary for the contractor to ensure that all scale slips
are submitted to the DNR (Forester or Financial Specialist) no later than 30 days from the date of hauling.
In keeping with the 30 day reporting timeframe, at minimum a monthly invoice for stumpage due should be issued.
Bi-weekly billing (every two weeks) is an accepted custom in many areas. Weekly billing is also done on sales
during periods when high volumes of timber are being hauled. Each situation is different. If any questions arise on
how to handle unusual circumstances, a Forestry Financial Specialist should be contacted.
For companies with multiple representatives which are purchasing sales across the state:
1. Invoices shall be sent to company headquarters.
2. Copy (email or mail) of invoices shall be sent to a company local representative.
I
n addition to normal stumpage invoices, other transactions such as Correction Invoices, Damage Invoices, and Late
Interest Invoices are also created in WisFIRs. These are initiated by creating a “New Transaction” request on the
Invoice tab.
F
or partial payment or late payment interest situations, contact the County Forest & Public Lands Specialist or a
Forestry Financial Specialist. Opportunities for a payment agreement or payment plan system may be possible.
Lump Sum Sales with payment up front:
1. Create Advance Payment Invoice at start of sale.
2. Contractor submits payment with invoice.
Note: If contractor harvests timber not agreed upon in the contract (operational trees, roads/landing building,
damaged trees, etc.) and you have to charge the contractor over the lump sum amount, then enter a journal scale
record with the additional volumes at the appropriate rate and send it to the ledger. The ledger will show an amount
due and you can create an invoice for that additional amount.
St
ep-by-step details on invoicing and other financial transactions are outlined in the
WisFIRS Public Timber Sales
Training Manual. In situations where the administrating forester must handle transactions manually (outside of
WisFIRS), see Chapter 85-1 for information and procedures.
FINANCIAL DOCUMENTATION IN WISFIRS
D
ocumentation of financial transactions – via electronic or hard-copy methods – is important. Proper documentation
demonstrates that timber sale administration and revenue are being handled in an organized manner that is consistent
with ethical and legal standards. In the event of an audit – either 3rd-party or internal – proper record retention
documents that we follow the requirements of due process and transparency.
Th
e WisFIRs application includes a Documents tab with the functionality to store document images in “.pdf”
format. In addition to the tabular data records in the Journal, Ledger, and Invoice Tabs, the following administrative
and financial documentation should be uploaded to the Documents Tab for each timber sale:
• Original timber sale contract plus any amendments.
• Letter of Credit or Surety Bond instrument
Timber Sale Handbook
6-24-2024 84-2 HB2461.84
• Timber Sale Transaction/Remittance/Invoice Form (2460-003) to document the receipt of a bond.
• Timber Sale Close Out Transaction Form (2460-004) for Performance Bond Release/Refund.
• Documentation if needed pertinent to the draw, sight draft, or retention of bond funds.
A
dditional pertinent information can be uploaded as warranted; consult with the County Forest & Public Lands
Specialist or a Forestry Financial Specialist with questions. Also review Chapter 90 of this handbook for timber sale
file requirements.
6-24-2024 85-1 HB2461.85
COMPLETING A TIMBER SALE AND CLOSING OUT THE SALE
Certa
in timber sale transactions cannot be conducted through WisFIRs and must be remitted and/or documented
using Timber Sale Transaction/Remittance/Invoice Form (2460-003
) and Timber Sale Close Out Transaction Form
(2460-004). Completed copies should be kept in the timber sale file. Consistent with timber sale financial
documentation guidance, the completed forms should also be uploaded to WisFIRs under the timber sale
“Documents” Tab as appropriate.
Completing a Timber Sale.
Timber sales must be “Completed” in WisFIRS within 30 days of the final timber sale invoice being paid and a final
sale inspection.
1. In WisFIRS, dispose of the performance bond by going to the Ledger/Perf Bond tab and selecting the
appropriate action in the actions drop down. In addition, performance bonds will need to be disposed of
manually as follows:
• Refund of
performance bond funds that were submitted via check must be requested by using the Timber
Sale Close Out Transaction Form (2460-004). Completed 2460-004
forms are sent to the Forestry Finance
• Refund of
performance bond funds that were submitted via Letter of Credit (LOC) must be returned using a
cancellation/release letter to the issuing financial intitution. This transaction must also be documented using
the Timber Sale Close Out Transaction Form (2460-004
). The Form and LOC release letter must then be
uploaded into the Documents Tab of the WisFIRS timber sale record.
a. A letter of credit will not be returned to an issuing bank if a draft has been drawn against it. It will
be retained in the file. If a bank requests cancellation of such letter of credit, appropriate notice
will be issued after collection of the draft amount. (See the Public Lands Toolkit for an example
of a Letter of Credit draw letter.)
b. A letter of credit against which no draft will be drawn requires a cancellation letter releasing the
bank from obligation to the letter of credit. This release letter is typically issued by the forester
administrating the timber sale and sent to the bank with a copy sent to the contractor. The original
letter of credit and a copy of the release letter should be maintained in the sale closeout file as well
as uploaded into the Documents tab of the WisFIRS timber sale record. (See the Public Lands
Toolkit for an example of a Letter of Credit cancellation/release letter.)
c. If a letter of credit covers more than one contract, the cancellation letter must clearly specify
which contract or contracts the release applies to.
• Rete
ntion of performance bond funds to compensate for damages or for unpaid stumpage after sale
termination is also documented/requested via the Timber Sale Close Out Transaction Form (2460-004
), and
to be sent to the email address at DNR FR Accounts Payable DNRFRAccountsPayable@wisconsin.gov.
2. On the N
otice and Report Tab, click “Complete Treatments” button for each stand in the sale and enter the cut
acres.
3. Ensu
re that the Ledger balance is zero and from the Journal Tab select Create Final Reports.
4. Run the Final Value/Volume by Extension report. The link is below the Appraisal Information grid on the
Notice & Report tab.
5. Upload a
ny documents under the Uploads tab that may be necessary for approval of the completion.
Timber Sale Handbook
6-24-2024 85-2 HB2461.85
6. Go to the Approvals tab and hit the plus symbol in the Completed section. Fill in the approver information,
click the save symbol for each approver, and click “Route for Approval (Completed).”
Examples of
the Timber Sale Transaction/Remittance/Invoice Form (2460-003
) and Timber Sale Close Out
Transaction Form (2460-004) are shown on the following pages for reference. For assistance with filling out these
forms, consult a Forestry Financial Specialist.
Closing a Timber Sale
Within 60 days of the final timber sale invoice being paid and a final sale inspection, all sales shall be closed out.
The close out is considered complete when all the items listed on page 91-2 have been accounted for in the sale file.
Timber Sale Handbook
6-24-2024 85-3 HB2461.85
Timber Sale Handbook
6-24-2024 85-4 HB2461.85
Timber Sale Handbook
6-24-2024 85-5 HB2461.85
Timber Sale Handbook
Timber Sale Handbook
6-24-2024 91-1 HB2461.91
CHAPTER 90
TIMBER SALE FILE COUNTY/STATE
A complete and accurate file of all timber sale activities is considered essential for proper follow-up on unforeseen problems.
The following list is considered to be minimum acceptable contents for a timber sale file. This chapter pertains to hard-copy
documentation for all timber sales. In addition, see Chapter 80 (Timber Sale Documentation in WisFIRS) for a listing of
financial documents that should be uploaded to WisFIRs for each sale.
PROPOSED AND ESTABLISHED TIMBER SALES
This includes sales currently in the establishment process, and sales recently established but not yet contracted. Complete
paperwork for each sale should be filed by property, tract number, by year, i.e., 1-01 through 64-01, 1-02 through 59-02, etc.
Each tract represented in the file should have the following information attached.
A. Timber Sale Notice and Cutting Report (Form 2460-001
)
B. Timber Sale Narrative write-up (Form 2460-001a)
C. Stand Examination Tally sheets (Form 2400-032) or other cruise documentation.
D. Timber sale map and prospectus.
E. NHI Documentation.
ACTIVE TIMBER SALES
Active timber sales are those that are under contract but not yet completed or closed. These sales remain in this portion of the
timber sale file from the signing of the original contract through each subsequent extension until the sale is closed. For State
Lands Invoices/Ledger/Journals are maintained in WisFIRS, printing for paper files is optional. Each active sale should be
filed in its own file folder with the following information on the tab: 1) Contract Number; 2) Contractor's Name; and 3)
Property name and compartment number. These sales should be filed numerically by contract number. Each active sale in
the file should include the following information, if applicable:
Dept.
Lands
County
Forest
A. Timber Sale Notice, Cutting Report and Narrative (Form 2460-001) X X
B. Recon Data (Report 113, Form 2400-032, or equivalent) X X
C. NHI Documentation X X
D. Timber Sale Map X X
E. Timber Sale Contract and all addendum X X
F. Timber Sale Contractor Checklist – Pre-Sale Meeting (Form 2460-009
) ** X X
G. Timber Sale Inspection Record (Form 2460-002
)** X X
H. All correspondence X X
I. Timber Sale Bid Advertisement X X
J. Opening of Bids/Timber Sale Award (Form 2400-006
) X X
K. All Contractor Bids X X
L. Scale Sheets (Form 2400-063
)** X X
M. Lock Box Tickets and Mill Scale Slips X X
N. Worker’s Comp. Insurance Certificates or Worker’s Compensati
on
E
xemption Affidavit (entire contract period)
X X
O. SFI Training Standard (FISTA) Certificates (entire harvest period) X X
P. Performance Bond/Proof of Payment (entire contract period) X X
Q.
R.
Property boundary documents (cutting- line agreements, surveys, etc.)
Sales and Use Tax Exemption Certificate (Form S-211)
X
X
X
X
Timber Sale Handbook
6-24-2024 91-2 HB2461.91
**
Counties should retain information equivalent to the DNR- referenced forms in appropriate files.
COMPLETED TIMBER SALES
Completed timber sales are those on which the contract has been terminated and no further extensions will be awarded.
Completion of a Department audit, and a review of the Records Retention/Disposition Agreements (RDA) 642A
requirements, will reduce the number of items required to be retained in timber sale files. Please see notes below for more
specific information.
Completed sales should be filed by contract number. A control sheet may be maintained indicating the year of closure, or
this information can be retrieved from WisFIRS. The following items should be in the timber sale files, if applicable.
Dept. Land County Forest
Pre-
Audit
Post-
Audit*
Pre-
Audit
Post-
Audit*
A.
Timber Sale Notice, Cutting Report and Narrative (Form 2460-001)
X
X
X
X
B.
Recon Data (Report 113, Form 2400-032, or equivalent)
X
X
C.
NHI Documentation
X
X
X
X
D.
Timber Sale Map
X
X
X
X
E.
Timber Sale Contract and All Addendum
X
X
X
X
F.
Timber Sale Contractor Checklist– Pre-Sale Meeting (Form 2460-
009) ** X
X
G.
Timber Sale Inspection (Form 2460-002) **
X
X
H.
All Correspondence
X
X
X
X
I.
Timber Sale Bid Advertisement
X
X
J.
Opening of Bids/Timber Sale Award (Form 2400-006)**
X
X
K.
All Contractor Bids
X
X
L.
Scale Sheets (Form 2400-063)**
X
X
M.
Lock Box Tickets and Mill Scale Slips****
X
X***
X
X***
N.
Worker’s Comp. Insurance Certificates or Worker’s Compensation
Exemption Affidavit (entire contract period)
X
X
O.
SFI Training Standard (FISTA) Certificate (entire harvest period)
X
X
P.
Performance Bond/Proof of Payment (entire contract period)
X
X
Q.
Timber Sale Close Out Transaction (Form 2460-004)**
X
X
R.
Property boundary documents (cutting- line agreements, surveys, etc.)
X
X
X
X
S.
Timber Sale Close-Out Checklist (Form 2460-013)
X
T.
Sales and Use Tax Exemption Certificate (Form S-211)
X
X
U.
Financial documentation (Ledger, Invoices, Bond-Retention/Release)
X
X
X
X
V.
Cruising/Volume Estimation documentation
X
X
Note: WisFIRS is the centralized repository for each timber sale Journal, Ledger, and Final 2460 print out. Printing these
documents for paper files is recommended.
Timber Sale Handbook
6-24-2024 91-3 HB2461.91
* All timber sale documentation must be maintained in accordance with RDA 00642000 and 00642A00 requirements
and can only be discarded in accordance with the RDA schedule. The documents that are checked in the Post-Audit
columns must be held in perpetuity.
** Counties should retain information equivalent to the DNR- referenced forms in appropriate files.
*** Lock box haul tickets reference Chain of Custody (COC) documentation for hauling certified forest products. Follow
RDA 642A for retention requirements.
**** These tickets and slips may be stored in a separate location but should be part of an organized system.
Timber Sale Handbook
6-24-2024 101-1 HB2461.100
REPORTS AVAILABLE IN WISFIRS PUBLIC LANDS
In WisFIRS, the “Reports” tab has several lists of reports for various tracking purposes. WisFIRS is regularly updated and
users are encouraged to view the “Reports” subheadings. A short description of each report is provided in WisFIRS. For
more detailed information on each report, go to the WisFIRS “On-Line Help”.
Sub-tabs found in “Reports” tab
Recon & Assessments
Reports in this sub-tab include cover type acres and recon information
Planning & Schedules
Reports in this sub-tab include long-term and annual harvest goals and schedules for various treatment types
Timber Sales & Monitoring
Progress, status, and history of public lands timber sales
Timber Sale Financials
Volume, value, and related financial summaries by property and contractor
CFL Admin*
Acreage and loan statements. *Only available on County Forest properties.
GIS Reports & Sync
Reports comparing GIS and tabular WisFIRS records.
Treatment Reports
Pesticide, worker protection, and some Rx reports.
Custom Reports
Two options for producing spreadsheet data on recon, treatments, timber sales, pesticides, and Rx burns.
Export Data
Download collections of broad data categories for an entire property or a property group.
Timber Sale Handbook
6-2-20 111-1 HB2461.110
CHAPTER 110
GATHERING RIGHTS
The gathering of miscellaneous non-timber forest products by Chippewa treaty rights members is regulated by
subch. IV, Ch.
NR 13, Wis. Adm. Code.
The Department and the six Wisconsin Chippewa Treaty Tribes have entered into a temporary agreement to allow tribal
members the ability to self-regulate the issuance of gathering permits for non-timber products on specific state properties in
the ceded territory. Non timber products include plants, boughs, bark, lodge poles, and firewood. For properties that are self-
regulated by the tribes, DNR does not issue or approve any non-timber forest product permits. Tribal members must show
their permit upon request, but it will be a tribal permit allowing the gathering on DNR lands.
The most current tribal gathering regulations and list of Department properties that are self-regulated can be found on the
Great Lakes Indian Fish and Wildlife Commission web page by searching “gathering.”
If the DNR property is not included in the tribal self-regulated list, a permit may be issued. The Department may not deny a
request to gather miscellaneous forest products on a Department property unless the gathering is inconsistent with the
management plan for the property, or gathering will conflict with the pre-existing rights of a permittee, or other person, who
has an approval to conduct an activity on the property, or is inconsistent with conservation, public health or safety.
The permits are to be issued using the following forms (found in the DNR Forms Catalog
):
Bark Gathering - Form 2400-105
Bough Gathering - Form 2400-106
Firewood Gathering - Form 2400-107
Lodge Pole Gathering - Form 2400-108
Sap Gathering - Form 2400-109
Miscellaneous Gathering - Form 2400-110
The property manager shall respond within 14 days to a request for gathering from a treaty rights tribal member.
Tribal gathering requests not in the ceded territory will follow the standard forest products permit procedures unless other
agreements have been established.
Timber Sale Handbook
6-2-20 A-1 HB2461.A1
TABLE III - Long logs, volume according to taper, maximum.
Scaling length 20 feet
[Scribner Decimal C rule - board feet in tens]
Top
diam
(in.)
22-foot logs (1 10 and 1 12 foot segments) 24-foot logs (2 12 foot segments)
Taper in inches (difference between diameters of 2 ends)
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
6
3
3
4
4
5
7
8
10
3
3
4
4
5
7
8
10
7
3
4
4
5
7
8
10
12
4
5
5
6
8
9
11
13
8
5
5
6
8
9
11
13
14
5
5
6
8
9
11
13
14
9
6
7
9
10
12
14
15
17
6
7
9
10
12
1 4
15
17
10
7
9
10
12
14
15
17
19
7
9
10
12
14
15
17
19
11
10
11
13
15
16
18
20
22
10
11
13
15
16
18
201
22
12
12
14
16
17
19
21
23
26
13
15
17
18
20
22
24
27
13
15
17
18
20
22
24
27
29
16
18
19
21
23
25
28
30
14
18
19
21
23
25
28
30
32
20
21
23
25
27
30
32
34
15
21
23
25
27
30
32
34
37
23
25
27
29
32
34
36
39
16
24
26
28
31
33
35
38
40
26
28
30
33
15
37
40
42
17
28
30
33
35
37
40
42
46
30
32
35
37
39
42
44
48
18
31
34
36
38
41
43
47
50
34
37
39
41
44
46
50
53
19
36
38
40
43
45
49
52
56
39
41
43
46
48
52
55
59
20
40
42
45
47
51
54
58
61
44
46
49
51
55
58
62
65
21
44
47
49
53
56
60
63
65
48
51
53
57
60
64
67
69
22
49
51
55
58
62
65
67
70
53
55
59
62
66
69
71
74
23
53
57
60
64
67
69
72
76
58
62
65
69
72
74
77
81
24
59
62
66
69
71
74
78
80
64
67
71
74
76
79
83
85
25
66
70
73
75
78
82
84
88
71
75
78
80
83
87
89
93
26
72
75
77
801
84
86
90
91
78
81
83
86
90
92
96
97
27
78
80
83
87
89
93
94
100
85
87
90
94
96
100
101
107
28
82
85
89
91
95
96
102
105
90
93
97
99
103
104
110
113
29
87
91
93
97
98
104
107
115
95
99
101
105
106
112
115
123
30
94
96
100
101
107
110
118
121
102
104
108
109
115
118
126
129
31
99
103
104
110
113
121
124
128
108
112
113
119
122
130
133
137
32
105
106
112
115
123
126
130
136
114
115
121
124
132
135
139
145
33
109
115
118
126
129
133
139
144
119
125
128
136
139
143
149
154
34
116
119
127
130
134
140
145
151
126
129
137
140
144
150
155
161
35
124
132
135
139
145
150
156
160
135
143
146
150
156
161
167
171
36
135
138
142
148
153
159
163
169
146
149
153
159
164
170
174
180
37
144
148
154
159
165
169
175
178
157
161
167
172
178
182
188
191
38
151
157
162
168
172
178
181
186
164
170
175
181
185
191
194
199
39
160
165
171
175
181
184
189
194
174
179
185
189
195
198
203
208
40
170
176
180
186
189
194
199
205
185
191
195
201
204
209
214
220
41
180
184
190
193
198
203
209
214
196
200
206
209
214
219
225
230
42
189
195
198
203
208
214
219
224
206
212
215
221
225
231
236
241
43
198
201
206
211
217
222
227
233
216
219
224
229
235
240
245
251
44
207
212
217
223
228
233
239
245
225
230
235
241
246
251
257
263
45
214
219
225
230
235
241
247
253
233
238
244
249
254
260
266
272
46
223
229
234
239
245
251
257
263
243
249
254
259
265
271
277
283
47
234
239
244
250
256
262
268
274
254
259
264
270
276
282
288
294
48
243
248
254
260
266
272
278
284
265
270
276
282
288
294
300
306
49
252
258
264
270
276
282
288
295
275
281
287
293
299
305
311
318
50
263
269
275
281
287
293
300
306
286
292
298
304
310
316
323
329
Timber Sale Handbook
6-2-20 A-2 HB2461.A1
TABLE III - Long logs, volume according to taper, maximum.
Scaling length 20 feet - Continued
[Scribner Decimal C rule - board feet in tens]
Top
diam
(in.)
26-foot logs (1 12 and 1 14 foot segments) 28-foot logs (2 14 foot segments)
Taper in inches (difference between diameters of 2 ends)
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
6
3
3
4
5
6
8
9
11
3
3
4
5
6
8
9
11
7
4
5
6
7
9
10
12
14
4
5
6
7
9
10
12
14
8
5
6
7
9
10
12
14
16
5
6
7
9
10
12
14
16
9
7
8
10
11
13
15
17
19
7
8
10
11
13
15
17
19
10
8
10
11
13
15
17
19
22
9
11
12
14
16
18
20
23
11
11
12
14
16
18
20
23
25
12
13
15
17
19
21
24
26
12
14
16
18
20
22
25
27
30
15
17
19
21
23
26
28
31
13
17
19
21
23
26
28
31
34
18
20
22
24
27
29
32
35
14
21
23
25
28
30
33
34
38
22
24
26
29
31
34
37
39
15
25
27
30
32
35
38
40
44
26
28
31
33
36
39
41
45
16
28
31
33
36
39
41
45
47
30
33
35
38
41
43
47
49
17
33
35
38
41
43
47
49
54
36
37
40
43
45
49
51
58
18
37
40
43
45
49
51
56
60
40
43
46
48
52
54
59
63
19
42
45
47
51
53
58
82
66
45
48
50
54
56
61
65
69
20
48
50
54
56
61
65
69
72
51
53
57
69
64
68
72
75
21
52
56
58
63
67
71
74
76
66
60
62
87
71
75
78
80
22
58
60
65
69
73
76
78
82
62
84
69
73
77
80
82
86
23
83
68
72
76
79
81
85
90
68
73
77
81
84
86
90
95
24
70
74
78
81
83
87
92
84
75
79
83
86
88
92
97
99
25
78
82
85
87
91
96
98
103
84
88
91
93
97
102
104
109
26
85
88
90
94
89
101
108
107
92
95
97
101
106
108
113
114
27
92
94
98
103
105
110
111
118
99
101
105
110
112
117
118
125
28
97
101
106
108
113
114
121
125
104
108
113
115
120
121
128
132
29
103
108
110
115
116
123
127
136
110
115
117
122
123
130
134
143
30
111
113
118
119
126
130
139
142
119
121
126
127
134
138
147
150
31
117
122
123
130
134
143
146
151
126
131
132
139
143
152
155
180
32
124
125
132
136
145
148
153
160
133
134
141
145
154
157
162
169
33
129
136
140
149
152
157
164
170
139
146
150
159
162
167
174
180
34
137
141
150
153
158
165
171
177
147
151
160
163
168
175
181
187
35
147
156
159
164
171
177
183
188
158
167
170
175
182
188
194
189
36
159
162
167
174
180
186
191
198
171
174
179
186
192
198
203
210
37
170
175
182
188
194
199
206
210
183
188
195
201
207
212
219
223
38
178
185
191
197
202
209
213
219
191
198
204
210
215
222
226
232
39
189
195
201
206
213
217
223
229
203
209
215
220
227
231
237
243
40
201
207
212
219
223
229
235
241
216
222
227
234
238
244
250
256
41
212
217
224
228
234
240
246
252
228
233
240
244
250
256
262
268
42
223
230
234
240
246
252
258
265
239
246
250
256
262
268
274
281
43
234
238
244
250
256
262
269
275
251
255
261
267
273
279
286
292
44
244
250
256
262
268
275
281
288
262
268
274
280
286
293
299
306
45
253
259
265
271
278
284
291
298
272
278
284
290
297
303
310
317
46
264
270
276
283
289
296
303
310
284
290
296
303
309
316
323
330
47
275
281
288
294
301
308
315
322
296
302
309
315
322
329
336
343
48
287
294
300
307
314
321
328
336
308
315
321
328
335
342
349
357
49
299
305
312
319
326
333
341
348
321
327
334
341
348
355
363
370
50
310
317
324
331
338
346
353
361
334
341
348
355
362
370
377
385
Timber Sale Handbook
6-2-20 A-3 HB2461.A1
TABLE III - Long logs, volume according to taper, maximum.
Scaling length 20 feet - Continued
[Scribner Decimal C rule - board feet in tens]
Top
diam
(in.)
30-foot logs (1 14 and 1 16 foot segments) 32-foot logs (2 16 foot segments)
Taper in inches (difference between diameters of 2 ends)
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
6
4
4
5
7
8
9
11
12
5
5
6
8
9
10
12
13
7
5
8
8
9
10
12
13
16
6
7
9
10
11
13
14
17
8
6
8
9
10
12
13
16
18
7
9
10
11
13
14
17
19
9
9
10
11
13
14
17
19
21
10
11
12
14
15
18
20
22
10
11
12
14
15
18
20
22
25
13
14
16
17
20
22
24
27
11
13
15
16
19
21
23
26
29
15
17
18
21
23
25
28
31
12
17
18
21
23
25
28
31
35
18
19
22
24
26
29
32
36
13
19
22
24
26
29
32
36
38
21
24
26
28
31
34
38
40
14
24
26
28
31
34
38
40
43
25
27
29
32
35
39
41
44
15
28
30
33
36
40
42
45
50
30
32
35
38
42
44
47
52
16
32
35
38
42
44
47
52
54
34
37
40
44
46
49
54
56
17
37
40
44
46
49
54
56
62
39
42
46
48
51
56
58
64
18
43
47
49
52
57
59
65
69
45
49
51
54
59
61
67
71
19
49
51
54
59
61
67
71
76
52
54
57
62
64
70
74
79
20
54
57
62
64
70
74
79
82
58
61
66
68
74
78
83
86
21
60
65
67
73
77
82
85
88
63
68
70
78
80
85
88
91
22
67
69
75
79
84
87
90
95
71
73
79
83
88
91
94
99
23
73
79
83
88
91
94
99
104
78
84
88
93
96
99
104
109
24
81
85
90
93
96
101
106
109
86
90
95
98
101
106
111
114
25
90
95
98
101
106
111
114
118
96
101
104
107
112
117
120
124
28
99
102
105
110
115
118
122
124
105
108
111
116
121
124
128
130
27
106
109
114
119
122
128
128
136
113
116
121
126
129
133
135
143
28
112
117
122
125
129
131
139
143
119
124
129
132
138
138
148
160
29
119
124
127
131
133
141
145
156
127
132
135
139
141
149
153
164
30
128
131
135
137
145
149
160
164
137
140
144
146
154
158
169
173
31
136
140
142
150
154
165
169
174
145
149
151
159
163
174
178
183
32
142
144
152
156
167
171
176
184
152
154
162
166
177
181
186
194
33
149
157
161
172
176
181
189
198
158
166
170
181
185
190
198
205
34
158
162
173
177
182
190
597
204
168
172
183
187
192
200
207
214
35
169
180
184
189
197
204
211
217
180
191
195
200
208
215
222
228
36
184
188
193
201
208
215
221
229
195
199
204
212
219
226
232
240
37
197
202
210
217
224
230
238
242
210
215
223
230
237
243
251
255
38
205
213
220
227
233
241
245
252
219
227
234
241
247
255
259
266
39
218
225
232
238
248
250
257
264
232
239
246
252
260
264
271
278
40
232
239
245
253
257
264
271
278
247
254
260
268
272
279
286
293
41
245
251
259
263
270
277
284
291
261
267
275
279
286
293
300
307
42
257
265
269
276
283
290
297
304
274
282
286
293
300
307
314
321
43
270
274
281
288
295
302
309
317
288
292
299
306
313
320
327
335
44
281
288
295
302
309
316
324
331
300
307
314
321
328
335
343
350
45
292
299
306
313
320
328
335
343
311
318
325
332
339
347
354
362
46
306
312
319
326
334
341
349
357
325
332
339
346
354
361
369
377
47
318
325
332
340
347
355
363
372
339
346
353
361
368
376
384
393
48
331
338
346
353
361
369
378
386
353
380
368
375
383
391
400
408
49
344
352
359
367
375
384
392
401
367
375
382
390
398
407
415
424
50
359
386
374
382
391
399
408
416
382
389
397
405
414
422
431
439
Timber Sale Handbook
6-2-20 A-5 HB2461.A1
TABLE III - Long logs, volume according to taper, maximum.
Scaling length 20 feet - Continued
[Scribner Decimal C rule - board feet in tens]
Top
diam
(in.)
34-foot logs (1 16 and 1 18 foot segments) 36-foot logs (2 18 foot segments)
Taper in inches (difference between diameters of 2 ends)
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
6
5
5
6
8
10
11
13
15
5
5
6
8
10
11
13
15
7
6
7
9
11
12
14
16
19
6
7
9
11
12
14
16
19
8
7
9
11
12
14
16
19
21
7
9
11
12
14
'16
19
21
9
10
12
13
15
17
20
22
25
10
12
13
15
17
20
22
25
10
14
15
17
19
22
24
27
30
14
15
17
19
22
24
27
30
11
16
18
20
23
25
28
31
34
17
19
21
24
26
29
32
35
12
19
21
24
26
29
32
35
39
20
22
25
27
30
33
36
40
13
23
26
28
31
34
37
41
44
24
27
29
32
35
38
42
45
14
27
29
32
35
38
42
45
49
29
31
34
37
40
44
47
51
15
32
35
38
41
45
48
52
56
34
37
40
43
47
50
54
58
16
37
40
43
47
50
54
58
61
39
42
45
49
52
56
60
63
17
42
45
49
52
56
60
63
70
45
48
52
55
59
63
66
73
18
48
52
55
59
63
66
73
77
51
55
58
62
66
69
76
80
19
58
58
62
66
69
76
80
86
58
61
65
69
72
79
83
89
20
62
66
70
73
80
84
90
93
65
69
73
76
83
87
93
96
21
68
72
75
82
86
92
95
98
72
76
79
86
90
96
99
102
22
75
78
85
89
95
98
101
107
80
83
90
94
100
103
106
112
23
83
90
94
100
103
106
112
118
87
94
98
104
107
110
116
122
24
92
96
102
105
108
114
120
123
97
101
107
110
113
119
125
128
25
102
108
111
114
120
126
129
134
108
114
117
120
126
132
135
140
26
112
115
118
124
130
133
138
140
118
121
124
130
136
139
144
146
27
120
123
129
135
138
143
145
153
127
130
136
142
145
150
152
160
28
126
132
138
141
146
148
156
162
133
139
145
148
153
155
163
169
29
135
141
144
149
151
159
165
177
142
148
151
156
158
166
172
184
30
146
149
154
156
164
170
182
186
154
157
162
164
172
178
190
194
31
154
159
161
169
175
187
191
197
163
168
170
178
184
196
200
206
32
162
164
172
178
190
194
200
209
171
173
181
187
199
203
209
218
33
168
176
182
194
198
204
213
221
178
186
192
204
208
214
223
231
34
178
184
196
200
206
215
223
231
188
194
206
210
216
225
233
241
35
192
204
208
214
223
231
239
245
202
214
218
224
233
241
249
255
36
208
212
218
227
235
243
249
258
220
224
230
239
247
255
261
270
37
223
229
2.38
246
254
260
269
274
236
242
251
259
267
273
282
287
38
233
242
250
258
264
273
278
285
246
255
263
271
277
286
291
298
39
247
255
263
269
278
283
290
298
261
269
277
283
292
297
304
312
40
263
271
277
286
291
298
306
314
278
286
292
301
306
313
321
329
41
278
284
293
298
305
313
321
329
294
300
309
314
321
329
337
345
42
291
300
305
312
320
328
336
345
308
317
322
329
337
345
353
362
43
306
311
318
326
334
342
351
359
323
328
335
343
351
359
368
376
44
319
326
334
342
350
359
367
376
337
344
352
360
368
377
385
394
45
330
338
346
354
363
371
380
389
349
357
365
373
382
390
399
408
46
345
353
361
370
378
387
396
405
364
372
380
389
397
406
415
424
47
360
368
377
385
394
403
412
421
380
388
397
405
414
423
432
441
48
375
384
392
401
410
419
428
437
396
405
413
422
431
440
449
458
49
391
399
408
417
426
435
444
454
413
421
430
439
448
457
466
476
50
406
415
424
433
442
451
461
471
430
439
448
457
466
475
485
495
Timber Sale Handbook
6-2-20 A-5 HB2461.A1
TABLE III - Long logs, volume according to taper, maximum.
Scaling length 20 feet - Continued
[Scribner Decimal C rule - board feet in tens]
Top
diam.
(in.)
38-foot logs (1 18 and 1 20 foot segment) 40-foot logs (2 20 foot segments)
Taper in inches (difference between diameters of 2 ends)
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
1-2
3-4
5-6
7-8
9-10
11-12
13-14
15-16
6
5
5
6
9
10
12
14
16
6
5
6
9
10
12
14
16
7
6
7
10
11
13
15
17
21
6
7
10
11
13
15
17
21
8
7
10
11
13
15
17
21
23
7
10
11
13
15
17
21
23
9
11
12
14
16
18
22
24
27
11
12
14
16
18
22
24
27
10
14
16
18
20
24
26
29
33
15
17
19
21
25
27
30
34
11
18
20
22
26
28
31
35
38
18
20
22
26
28
31
35
38
12
21
23
27
29
32
36
39
44
22
24
28
30
33
37
40
45
13
25
29
31
34
38
41
46
49
26
30
32
35
39
42
47
50
14
31
33
36
40
43
48
51
55
32
34
37
41
44
49
52
56
15
36
39
43
46
51
54
58
83
38
41
45
48
53
56
60
65
16
41
45
48
53
56
60
65
68
43
47
50
55
58
62
67
70
17
48
51
56
59
63
68
71
78
50
53
58
61
65
70
73
80
18
54
59
62
66
71
74
81
86
57
62
65
69
74
77
84
89
19
62
65
69
74
77
84
89
95
65
68
72
77
80
87
92
98
20
69
73
78
81
88
93
99
104
73
77
82
85
92
97
103
108
21
76
81
84
91
96
102
107
110
80
85
88
95
100
106
111
114
22
85
88
95
100
106
111
114
120
89
82
99
104
110
115
118
124
23
92
99
104
110
115
118
124
131
97
104
109
115
120
123
129
136
24
102
107
113
118
121
127
134
137
107
1I2
118
123
126
132
139
142
25
114
120
125
128
134
141
144
150
119
125
130
133
139
146
149
155
26
124
129
132
138
145
148
154
156
130
135
138
144
151
154
160
162
27
135
138
144
151
154
160
162
171
141
144
150
157
160
166
168
177
28
141
147
154
157
163
165
174
180
149
155
162
165
171
173
182
188
29
154
157
160
165
168
177
183
197
158
165
168
174
176
185
191
205
30
163
166
172
174
183
189
203
207
171
174
180
182
191
197
211
215
31
172
178
180
189
195
209
213
220
181
187
189
198
204
218
222
229
32
181
183
192
198
212
216
223
233
190
192
201
207
221
225
232
242
33
188
197
203
217
221
228
238
247
198
207
213
227
231
238
248
257
34
199
205
219
223
230
240
249
258
208
215
229
233
240
250
259
268
35
213
227
231
238
248
257
266
272
224
238
242
249
259
268
277
283
36
233
237
244
254
263
272
278
289
244
248
255
265
274
283
289
300
37
249
256
266
275
284
290
301
306
262
269
279
288
297
303
314
319
38
260
270
279
288
294
305
310
318
273
283
292
301
307
318
323
331
39
276
285
294
300
311
316
324
333
290
299
308
314
325
330
338
347
40
294
303
309
320
325
333
342
351
309
318
324
335
340
348
357
366
41
311
317
328
333
341
350
359
36F
327
333
344
349
357
366
375
384
42
325
336
341
349
358
367
376
385
342
353
358
366
375
384
393
402
43
342
347
355
364
373
382
391
400
359
364
372
381
390
399
408
417
44
356
364
373
382
391
400
409
419
375
383
392
401
410
419
428
438
45
369
378
387
396
405
414
424
434
388
397
406
415
424
433
443
453
46
385
394
403
412
421
431
441
451
405
414
423
432
441
451
461
471
47
402
411
420
429
439
449
459
469
423
432
441
450
460
470
480
490
48
419
428
437
447
457
467
477
488
441
450
459
469
479
489
499
510
49
436
445
455
465
475
485
496
506
159
468
478
488
498
508
519
529
50
454
464
474
484
494
505
515
526
477
487
497
507
517
528
538
549
Timber Sale Handbook
6-2-20 A-6 HB2461.A1
TABLE III - Long logs, volume according to taper, maximum.
Scaling length 20 feet - Continued
[Scribner Decimal C rule - board feet in tens]
Top
diam.
(in.)
42-foot logs (3 14 foot segments) 44-foot logs (2 14 foot and 1 16 foot segments)
Taper in inches (difference between diameters of 2 ends)
1
2-3
4
5-6
7
8-9
10
11-12
13
14-15
1
2-3
4
5-9
7
8-9
10
11-12
13
14
6
5
5
6
7
9
11
13
15
18
20
6
6
7
9
11
12
15
16
20
22
7
6
7
9
10
13
14
17
19
23
25
7
8
11
12
14
16
18
21
25
27
8
8
9
11
13
15
17
21
23
28
29
9
11
13
14
17
18
23
25
28
31
9
11
12
15
16
20
22
25
27
32
34
13
14
16
18
21
24
27
29
34
37
10
14
16
19
21
24
26
30
33
37
40
16
17
21
22
26
28
32
35
40
44
11
19
20
23
25
29
31
36
38
43
46
20
22
24
27
31
33
38
41
47
49
12
23
25
29
31
35
38
42
45
50
52
25
26
31
33
37
40
45
49
53
56
13
28
30
34
36
41
43
48
51
58
80
29
32
36
38
43
46
52
64
60
65
14
34
36
40
43
47
50
56
58
64
68
36
38
42
45
50
54
58
62
69
71
15
40
42
47
49
55
58
62
86
71
76
42
44
49
52
59
61
66
71
76
82
16
46
49
54
57
62
64
71
73
81
85
48
51
57
61
65
68
76
78
87
91
17
54
56
61
64
69
73
78
83
89
93
56
59
65
67
73
78
83
89
95
100
18
61
64
70
72
79
81
88
92
100
103
64
68
73
76
84
86
94
98
107
110
19
69
72
77
81
85
90
98
102
107
109
73
75
81
86
90
96
104
109
114
117
20
78
80
86
88
97
101
107
110
117
121
81
84
91
93
103
107
114
117
125
130
21
85
89
95
100
106
110
118
120
128
133
89
94
100
106
112
117
125
128
137
142
22
95
97
104
108
117
120
126
130
139
141
100
102
110
114
124
127
134
139
148
151
23
103
108
117
121
128
130
138
143
148
153
108
114
123
128
135
138
147
152
158
162
24
115
119
127
130
136
140
148
150
157
158
121
125
134
137
144
149
157
160
166
168
25
128
132
139
141
148
153
157
162
167
174
134
139
146
149
157
162
167
171
177
185
26
140
143
148
152
159
161
170
171
183
187
147
150
156
161
168
171
179
181
194
198
27
150
152
158
163
169
174
180
187
193
202
157
160
167
172
179
183
190
198
204
215
28
157
161
170
172
182
183
192
196
210
213
165
170
179
182
191
193
203
207
223
227
29
167
172
179
184
187
194
203
212
216
221
176
181
189
193
197
205
214
225
230
235
30
181
183
190
191
203
207
217
220
232
239
190
193
199
201
214
218
230
234
246
254
31
190
195
201
208
213
222
232
237
248
254
200
204
211
219
224
235
246
251
263
270
32
202
203
211
215
231
234
243
250
265
271
211
213
222
226
244
248
257
265
281
288
33
209
216
227
236
243
248
264
270
279
284
219
227
238
249
257
262
279
286
296
302
34
224
228
241
244
258
265
274
280
290
297
235
239
254
258
272
280
290
297
308
316
35
239
248
260
265
275
281
292
297
311
315
250
261
274
279
290
297
309
315
330
334
36
261
264
272
279
290
296
308
315
325
331
274
278
286
294
306
313
326
334
344
351
37
276
281
293
299
312
317
330
334
346
352
290
295
308
315
329
335
349
353
366
373
38
289
296
309
315
326
333
343
349
360
386
303
311
325
332
344
352
362
369
381
388
39
308
314
326
331
344
348
359
365
378
384
323
330
343
349
363
367
379
386
400
407
40
327
333
344
351
360
366
379
385
395
402
343
350
362
370
379
386
400
407
418
425
41
345
350
362
366
379
385
395
401
414
420
362
368
381
385
399
406
417
424
437
445
42
361
368
379
385
395
401
413
420
432
439
379
387
398
405
416
423
436
443
457
464
43
380
384
394
400
412
418
431
437
450
457
399
403
414
421
434
441
454
462
475
483
44
395
401
413
419
431
438
450
457
470
477
414
421
434
441
454
461
475
482
496
504
45
411
417
429
435
448
454
467
474
488
495
431
438
451
458
471
479
492
500
515
524
46
429
435
447
454
466
473
487
494
507
515
450
457
470
477
491
498
513
521
536
544
47
447
453
468
472
486
493
506
513
528
535
469
476
489
497
511
519
533
542
557
566
48
465
472
485
492
505
512
526
534
548
556
488
495
510
517
531
539
555
563
579
587
49
485
491
504
511
525
532
547
554
569
577
508
516
529
537
552
566
576
585
600
609
50
504
511
525
532
546
554
568
576
591
599
529
536
551
559
575
583
599
607
623
632
Timber Sale Handbook
6-2-20 A-7 HB2461.A1
TABLE III - Long logs, volume according to taper, maximum.
Scaling length 20 feet - Continued
[Scribner Decimal C rule - board feet in tens]
Top
diam
(in.)
46-foot logs (1 14 and 2 16 foot segments) 48-foot logs (3 16 foot segments)
Taper in inches (difference between diameters of 2 ends)
1
2-3
4
5-6
7
8-9
10
11-12
13
14-15
1
2-3
4
5-9
7
8-9
10
11-12
13
14-15
6
7
7
8
10
12
13
17
18
22
24
8
8
9
11
13
14
18
19
23
25
7
8
9
12
13
16
18
20
23
26
28
9
10
13
14
17
19
21
24
27
29
8
10
12
15
16
19
20
24
26
30
33
11
13
16
17
20
21
25
27
31
34
9
15
16
18
20
22
25
29
31
35
38
16
17
19
21
23
26
30
32
36
39
10
18
19
22
23
28
30
33
36
42
46
20
21
24
25
30
32
35
38
44
48
11
21
23
26
29
32
34
40
43
49
51
23
25
28
31
34
36
42
45
51
53
12
27
28
32
34
39
42
47
51
55
58
28
29
33
35
40
43
48
52
56
59
13
30
33
38
40
45
48
54
56
62
67
32
35
40
42
47
50
56
58
64
69
14
38
40
44
47
52
56
61
64
72
74
39
41
45
48
53
57
62
65
73
75
15
44
46
51
54
61
63
69
74
80
86
46
48
53
56
63
65
71
76
82
88
16
50
53
59
63
68
71
80
82
90
94
52
55
61
65
70
73
82
84
92
96
17
58
61
68
70
77
82
86
92
99
104
60
63
70
72
79
84
88
94
101
106
18
67
71
77
80
87
89
98
102
112
115
69
73
79
82
89
91
100
104
114
117
19
77
79
84
89
94
100
109
114
119
122
80
82
87
92
97
103
112
117
122
125
20
84
87
95
97
108
112
119
122
131
136
88
91
99
101
112
116
123
126
135
140
21
93
98
105
111
117
122
131
134
143
148
96
101
108
114
120
125
134
137
146
151
22
105
107
115
119
130
133
140
145
155
158
109
111
119
123
134
137
144
149
159
162
23
113
119
129
134
141
144
154
159
165
169
118
124
134
138
146
149
159
164
170
174
24
127
131
140
143
151
156
164
167
174
176
132
136
145
148
156
161
169
172
179
181
25
140
145
153
156
164
169
175
179
186
194
146
151
159
162
170
175
181
185
192
200
26
154
157
163
168
176
179
188
190
203
207
160
163
169
174
182
185
194
196
209
213
27
164
167
175
180
188
192
199
207
214
225
171
174
182
187
195
199
206
214
221
232
28
173
178
188
191
200
202
213
217
232
236
180
185
195
198
207
209
220
224
239
243
29
185
190
198
202
207
215
223
234
240
245
193
198
206
210
215
223
231
242
248
253
30
199
202
209
211
223
227
240
244
257
265
208
211
218
220
232
236
249
253
266
274
31
210
214
220
228
234
245
257
262
274
281
219
223
229
237
243
254
266
271
283
290
32
220
222
232
236
255
259
268
276
294
301
230
232
242
246
265
269
278
286
304
311
33
229
237
249
260
268
273
292
299
310
316
238
246
258
269
277
282
301
308
319
325
34
246
250
265
269
285
293
304
311
322
330
256
260
275
279
295
303
314
321
332
340
35
261
272
287
292
304
311
323
329
345
349
272
283
298
303
315
322
334
340
356
360
36
287
291
300
308
320
327
341
349
360
367
298
302
311
319
331
338
352
360
371
378
37
304
309
322
329
344
350
365
369
383
390
317
322
335
342
357
363
378
382
396
403
38
317
325
340
347
360
368
379
386
399
406
331
339
354
361
374
382
393
400
413
420
39
338
345
359
365
380
384
397
404
419
426
352
359
373
379
394
398
411
418
433
440
40
359
366
379
387
397
404
419
426
437
444
374
381
394
402
412
419
434
441
452
459
41
379
385
399
403
418
425
436
443
457
465
395
401
415
419
434
441
452
459
473
481
42
397
405
417
424
435
442
456
463
478
485
414
422
434
441
452
459
473
480
495
502
43
418
422
433
440
454
461
475
483
497
505
436
440
451
458
472
479
493
501
515
523
44
433
440
454
461
475
482
497
504
519
527
452
459
473
480
494
501
516
523
538
546
45
451
458
472
479
493
501
515
523
538
547
470
477
491
498
512
520
534
542
557
566
46
471
478
492
495
514
521
536
544
561
569
491
498
512
519
534
541
556
564
581
589
47
491
498
512
520
534
542
558
567
582
591
512
519
533
541
555
563
579
588
603
612
48
511
518
533
540
556
564
580
588
605
613
533
540
555
562
578
586
602
610
627
635
49
531
539
554
562
577
586
602
611
627
636
554
562
577
585
600
609
625
634
650
659
50
554
561
576
584
601
609
626
634
652
661
577
584
599
607
624
632
649
657
675
684
Timber Sale Handbook
6-2-20 A-8 HB2461.A1
20’ maximum scaling length
48’
top
Taper in inches (dia. difference of two ends)
50’
top
Taper in inches (dia. difference of two ends)
1
2-3
4
5-6
7
8-9
10
11-12
13
1
2-3
4
5-6
7
8-9
10
11-12
13
6
8
8
9
11
13
14
18
19
23
6
8
8
9
11
13
14
18
19
23
7
9
10
13
14
17
19
21
24
27
7
9
10
13
14
17
19
21
24
27
8
11
13
16
17
20
21
25
29
31
8
11
13
16
17
20
21
25
27
31
9
16
17
19
21
233
26
30
32
36
9
16
17
19
21
23
26
30
32
36
10
20
21
24
25
30
32
35
38
44
10
20
21
24
25
30
32
35
38
44
11
23
25
28
31
34
36
42
25
51
11
24
26
29
32
35
37
43
46
52
12
28
29
33
35
40
43
48
52
56
12
29
30
34
36
41
44
49
53
57
52’
top
Taper in inches (dia. difference of two ends)
54’
top
Taper in inches (dia. difference of two ends)
1
2-3
4
5-6
7
8-9
10
11-12
13
1
2-3
4
5-6
7
8-9
10
11-12
13
6
8
8
9
11
13
14
18
19
24
6
8
8
9
11
14
15
19
21
26
7
9
10
13
14
17
19
22
25
28
7
9
10
13
15
18
20
24
27
30
8
10
13
16
17
21
22
26
28
32
8
10
13
17
18
22
24
28
30
35
9
16
17
20
22
24
27
31
33
38
9
16
18
21
23
26
29
33
36
41
10
21
22
25
26
31
33
37
40
46
10
22
23
26
28
33
35
40
43
49
11
25
27
30
33
37
39
45
48
54
11
26
28
32
35
39
42
48
51
57
12
30
31
36
38
43
46
51
55
60
12
31
33
38
40
46
49
54
58
64
56’
top
Taper in inches (dia. difference of two ends)
58’
top
Taper in inches (dia. difference of two ends)
1
2-3
4
5-6
7
8-9
10
11-12
13
1
2-3
4
5-6
7
8-9
10
11-12
13
6
8
8
9
11
14
15
19
21
26
6
8
8
9
11
14
15
20
22
26
7
9
10
13
15
18
20
24
27
30
7
9
10
13
15
19
21
24
27
31
8
10
13
17
18
22
24
28
30
35
8
11
13
18
19
22
24
29
31
36
9
16
18
21
23
26
29
33
36
41
9
17
19
21
23
27
30
34
37
42
10
23
24
27
29
34
36
41
44
50
10
23
24
28
30
35
37
42
45
52
11
26
28
32
35
39
42
48
51
57
11
27
29
33
36
40
43
50
53
59
12
32
34
39
41
47
50
55
59
65
12
33
35
40
42
49
52
57
61
67
60’
top
Taper in inches (dia. difference of two ends)
1
2-3
4
5-6
7
8-9
10
11-12
13
6
8
8
9
12
14
16
21
23
28
7
9
10
14
15
20
22
25
29
33
8
11
14
18
20
23
25
31
33
38
9
18
19
22
24
28
32
36
39
45
10
23
25
29
31
37
39
44
48
55
11
28
30
34
38
42
45
53
56
63
12
34
36
42
44
51
55
60
65
71
Timber Sale Handbook
6-2-20 A-9 HB2461.A2
PRODUCT CONVERSION FACTORS
The following forest product conversion factors should be used whenever converting forest product information from one
unit of measure to another. An example would be the calculation of cord equivalent on timber sale reports. Many
variables affect volume relationships. Equivalents shown in this table are averages covering a wide range of product
sizes.
Equivalents
Cords Board Feet 1/
Product Units (Rough) (Scribner Decimal C Log Rule)
Sawtimber - Scribner 1,000 BF 1,000
Softwoods 2.44
Hardwoods 2.20
Sawtimber - Int. 1/4" 1,000 BF 880
Softwoods 2.00
Hardwoods 1.90
Cordwood - Rough 1 cord
Softwoods 1.00 410
Hardwoods 1.00 450
Cordwood - Hand Peeled 1 cord
Softwoods 1.125 460
Hardwoods 1.125 510
Cordwood - Machine Peeled (see below)
Ring Type or Flail Type 1 cord
Softwoods 1.16 480
Hardwoods 1.16 520
Stroke delimber or Processor 1 cord
Softwoods 1.125 460
Hardwoods 1.125 510
Tie Cuts 1 piece
Cross Tie .08 40
Switch Tie .11 50
Christmas Trees 1 piece .005 2
1/ Board Feet - Scribner Decimal C Log Rule. Average Girard form class is 78 to 79.
Firewood
Scaling of processed firewood in a vehicle (i.e., truck box, etc.) is accomplished by
measuring the vehicle length x width x height ÷ 128 cubic feet = standard cords.
Timber Sale Handbook
6-2-20 A-10 HB2461.A3
Contents of Poles in Board Feet, by Classes
1/
Scribner Decimal C Rule
Pole Class
2/
1 2 3 4 5 6 7
Average top d.i.b. in inches
Length (ft.) 8.9 8.3 7.6 7.0 6.4 5.7 5.1
16 2 2 2
18 4 3 2 2 2
20 6 5 5 3 3 2 2
22 6 5 5 3 3 3 2
25 7 5 5 4 3 3 2
30 10 8 6 6 4 4 4
35 11 10 9 6 6 5 4
40 16 13 12 10 9 6 5
45 20 16 13 13 10 8 6
50 23 19 16 14 11 9 7
55 26 22 20 16 13 11
60 32 24 22 19 14 13
65 35 28 28 24 18
70 41 35 29 26 20
75 44 40 37 29
80 53 44 44 38
85 55 47 46 40
90 65 55 55 45
1/
American Standards Assn. specifications.
2/
All poles scale in 16-ft. lengths or less inside bark to nearest full inch. Average rather than minimum diameter used for
each class.
Source: U.S. Forest Service, Region 8, 1941.
Cubic Feet per Cord for Common Species
Cubic Feet
Species per Cord
Ash 72
Aspen 78
Basswood 78
Beech 78
White Birch 78
Yellow Birch 78
Elm 70
Hard Maple 74
Soft Maple 74
Balsam Poplar 78
Balsam Fir 82
Red Pine 82
White Pine ?
Jack Pine 78
Black Spruce 82
White Spruce 82
Timber Sale Handbook
6-2-20 A-11 HB2461.A4
Cubic-Foot Volume of Posts
Average Length of post in feet
/1
diameter
(in.) 6 6½ 7 7½
Cubic Feet
1.5 0.07 0.08 0.08 0.09
2.0 .13 .14 .15 .16
2.5 .20 .22 .24 .26
3.0 .29 .32 .34 .37
3.5 .40 .44 .47 .50
4.0 .52 .57 .61 .65
4.5 .66 .72 .77 .82
5.0 .82 .88 .95 1.02
5.5 .99 1.07 1.16 1.24
6.0 1.18 1.27 1.37 1.47
6.5 1.38 1.50 1.61 1.72
7.0 1.60 1.74 1.87 2.00
7.5 1.84 2.00 2.15 2.30
8.0 2.09 2.27 2.44 2.62
8.5 2.36 2.56 2.76 2.96
9.0 2.65 2.87 3.09 3.32
9.5 2.95 3.20 3.44 3.69
10.0 3.27 3.54 3.82 4.09
Note: Volumes computed by Huber's formula.
1/
Posts in excess of 7½" diameter should be measured as logs.
