Page 34 - 4. Pre-Course Reading-Training on Forestry Audit 2019

Auditing Forests: Guidance for Supreme Audit Institutions

Recommendations Audit objectives
The SAIs recommended to the responsible institutions that: To measure results achieved in terms of environmental
education on all the aspects provided for by Italian legislation.
1. their strategic documents should focus on articulating an This includes procedures for procuring fire fighting aircraft; how
appropriate and sufficient basis for cooperating on pro-
tected areas (important for the long-term conservation of unspent government budgetary allocations to assignees are
supervised and reused; and monitoring statutory formalities by
biodiversity and landscape diversity); and
the Civil Protection Department.
2. after the regional parks (Snežnik and Kočevsko Kolpa) are
founded they should start undertaking activities to develop
a common management plan of Risnjak National Park and Audit Scope
both regional parks, and then they should define joint obje- The management measurement in forecasting, preventing
ctives and measures for managing the protected area.
and combating forest fires launched on 16 December 2003,
under Resolution No 26/2006 adopted by the Central Audit
Division of the Court of Auditors, was designed to take stock
The SAIs recommended to the authorized bodies that they:
of progress with implementing Framework Law No 353 and 21
1. prepare and adopt common bases for management plans November 2000 on forest fires.
relating to all three large carnivores. These bases should
34 define measures that provide for stable carnivore popula-
tions, and contain measures warding off wild animals from Audit Criteria
settlements, and preventing damage caused by the large
carnivores (thereby contributing to a more peaceful co-exis- 1. Framework Law No 353 and 21 November 2000 on forest fires.
tence between wild animals and the local people); and 2. Article 117 of the Italian Constitution vests the Ordinary
Statute Regions with lawmaking powers to combat forest
2. prepare and adopt common bases for monitoring the three
large carnivores, and for exchanging data. They should fires which was essentially confirmed by Law No 3 of 18
October 2001.
define methods for assessing the size and conditions of
carnivore populations that are based on the expertise of
those who have to undertake that assessment.
Findings
Source: The Court of Audit of the Republic of Slovenia and the State Audit Office of the
Republic of Croatia, 2007. Audit Report of the Court of Audit of the Republic of Slovenia 1. The Civil Protection Department has failed to carry out a
and the State Audit Office of the Republic of Croatia on the Conservation of biodiversity thorough monitoring of the formalities required by Law
on the area of the planned regional parks Snežnik and Kočevsko Kolpa and in Risnjak No 353/2000, and has not provided Parliament with the
National Park. [Online]. The Court of Audit of the Republic of Slovenia and the State Audit
Office of the Republic of Croatia. Available at: www.rs-rs.si/rsrs/rsrseng.nsf/I/KDC8C58 information it requires to make the necessary adjustments
B728C26136C125747C002C35B8/$file/SneznikKolpa96-05_INT.pdf to the legislation.
[Accessed May 2009]
2. The Department has also failed to acquire prompt and
reliable accounts of expenditures. The training and infor-
3. FOREST FIRES mation schemes designed to prevent and to combat
forest fires also require a coherent plan at the general level,
to be drawn up by experts in this sector.
Title: “Case Study of an Environmental Audit Regar- 3. Due to the shortcomings, inadequacies, critical factors, and
ding Forecasting, Preventing and Actively Combating tardiness found in managing the forest fire-fighting pro-
Forest Fires” grammes, an adequate assessment of the level of the effi-
(Italian Court of Auditors, 2006)
ciency, effectiveness, and cost-effectiveness in actively
combating forest fires has not been possible.

History Source: EUROSAI Working Group on Environmental Auditing, 2006. [Online]. EUROSAI
Working Group on Environmental Auditing. Available at www.environmental-auditing.org
During the past 10 years, Italy has seen a steady rise in the
number of forest fires, despite greater financial and organizational
commitments to addressing them. Forest fires have numerous 4. DEFORESTATION
repercussions, especially as woodlands are a fundamental
element in biodiversity conservation, hydro-geological protection, AND FOREST DEGRADATION
climate stability, the water and air cycle, landscapes values, and
for generally enhancing the quality of peoples’ life. Forest fires
have also caused huge economic loss and damage to both Title: “Audit of Forest and Land Rehabilitation
property and business, particularly in the country’s tourism Program - Badan Pemeriksa Keuangan”.
(Audit Board of the Republic of Indonesia, 2008)
areas. Finally, there are issues around the safety of the public
and the personnel operating in this sector.
Audit Objectives
The European Community has classified many areas in the Italian To assess the appropriateness of fund allocation, distribution,
regions as high fire-prone zones. The European Community has and usage in the Forest and Land Rehabilitation Program, as
acted to combat forest fires by adopting measures under annual well as its economic efficiency.
woodlands fire-protection programs, and instituting a monitoring
system throughout the Community.