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understanding through discussions with the USFS that the USFS <br /> understood prior to the land exchange with MCR and the Trustee that <br /> steep slope revegetation would occur on the land it would acquire <br /> from them. The USFS presently expects that steep slope <br /> revegetation will be conducted on its land. <br /> Despite the substantial efforts made by the Division last year <br /> to resolve reclamation issues, MCR and the Trustee abruptly broke <br /> off negotiations and thereafter filed another basis for litigation <br /> - an amended third-party complaint . Unfortunately, MCR and the <br /> Trustee would rather litigate thah settle this case . <br /> This attitude is also shown in MCR and the Trustee' s 1999 <br /> responses to the Division' s interrogatories . In its request for <br /> interrogatories, the Division inquired of MCR and the Trustee what <br /> specific information they believed was lacking with regard to the <br /> Division' s Accounting. Their response was as follows : <br /> The principal problem with the accounting furnished <br /> by DMG is the fact that the accounting does not provide <br /> categories that correlate with the categories in the <br /> Reclamation Plan and the calculations made by DMG in <br /> connection with arriving at the amount of bonding for the <br /> Plan, nor does it adequately describe work that DMG <br /> performed. <br /> First, the Division attempted to resolve all questions MCR and <br /> the Trustee had with respect to the Accounting during last year' s <br /> meetings . However, MCR and the Trustee chose to file an amended <br /> third-party complaint . It seems that no matter how much <br /> 12 <br />