A Safety Management System (SMS) is essentially a quality management approach to controlling risk. It provides the organizational framework to construct and support a sound safety culture that actively controls its risk exposure. With increased aviation activity and decreased resources, the SMS pushes the limits of current safety strategies and practices by developing and implementing a structured management system to control risk and meet legal responsibilities in aviation operations. Our goal is to develop a safety culture that achieves and maintains a zero accident rate. A highly successful safety culture understands that every person in the organization accepts that safety is a conscious and ongoing mindset as opposed to simply a box to be checked. We understand that safety is a dynamic non-event. Consequently, we need to maintain the capability to continuously seek out and eliminate latent defects within our systems and culture. By being proactive in this area we eliminate potential causal factors that could lead to future accidents. The purpose of this guide is to assist in fulfilling the requirements of FSM 5700 and the National Aviation Safety and Management Plan, with respect to the implementation of Safety Management Systems (SMS). This guide provides best practices for the application of SMS in the Forest Service and for its service providers. The SMS shall comprehensively examine the functions of the Forest Service and the operational environment to identify hazards and to analyze associated risks. The specific functional components include: Safety management; Organization and personnel; Training and proficiency; Flight operations; International operations (when applicable); Aircraft equipment requirements; Aircraft maintenance; Operations policies and procedures; Emergency accident/incident response; Environmental management; Occupational health and safety; and Security. This document provides guidance for SMS development applicable to all Forest Service aviation operations. Statements containing the words must, shall, and will are directive in nature and the corresponding policy can be found in the FSM 5700. This Guide contains best practices for Safety Management Systems in the aviation program, thus the terms "may" and "should" indicate the best practice or an industry standard that allows some discretion in its execution.