The Laplacian matrix of a graph $G$ is $L(G)=D(G)-A(G)$, where $A(G)$ is the adjacency matrix and $D(G)$ is the diagonal matrix of vertex degrees. According to the Matrix-Tree Theorem, the number of spanning trees in $G$ is equal to any cofactor of an entry of $L(G)$. A rooted forest is a union of disjoint rooted trees. We consider the matrix $W(G)=I+L(G)$ and prove that the $(i,j)$-cofactor of $W(G)$ is equal to the number of spanning rooted forests of $G$, in which the vertices $i$ and $j$ belong to the same tree rooted at $i$. The determinant of $W(G)$ equals the total number of spanning rooted forests, therefore the $(i,j)$-entry of the matrix $W^{-1}(G)$ can be considered as a measure of relative ''forest-accessibility'' of vertex $i$ from $j$ (or $j$ from $i$). These results follow from somewhat more general theorems we prove, which concern weighted multigraphs. The analogous theorems for (multi)digraphs are also established. These results provide a graph-theoretic interpretation for the adjugate to the Laplacian characteristic matrix.
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