Section 254.38 - Disposition of proceeds(a) The net proceeds derived from any sale or exchange of parcels in § 254.32(b) and (d) and § 254.37 shall be deposited in the fund commonly known as the "Sisk Act" account.(b) Amounts deposited shall be available until expended for:(1) Acquisition of land or interests in land for administrative sites for the National Forest System in the State from which the amounts were derived; or(2) Acquisition of land or interests in land for inclusion in the National Forest System in that State, including land or interests in land that enhance opportunities for recreational access.(3) Reimbursement for costs incurred in preparing a sale conducted under § 254.37 if the sale is a competitive sale. 85 FR 8181 , Feb. 13, 2020, as amended at 85 FR 60916 , Sept. 29, 2020 85 FR 8181 , 2/13/2020; 85 FR 60916 , 10/29/2020