Page 58 - 4. Pre-Course Reading-Training on Forestry Audit 2019
P. 58

Auditing Forests: Guidance for Supreme Audit Institutions




                                                      RESEARCHABLE   RESEARCHABLE
           TOPIC           SUB-TOPIC        RSIK                                             CRITERIA
                                                        QUESTION     SUB-QUESTION
           Socio-economic,   Relationships with   Biodiversity and   Does forest   Does forest   • A legal/regulatory framework that clarifies
           Financial and   local population  ecosystem loss.  management   management   indigenous peoples’ rights to control forest
           cultural aspects.            Illegal use of land.  consider relationships   consider   management on their lands and territories.
                                        Conflict.      with local    relationships with   • Sites of special cultural, ecological, economic,
                                        Unemployment.  populations?  indigenous people?  or religious significance to indigenous peoples
                                                                                  are clearly identified in cooperation with such
                                                                                  peoples, and recognized and protected by
                                                                                  forest managers.

                                                                    Does forest   • Conflict resolution mechanisms for resolving
                                                                    management    disputes between forest stakeholders exist
                                                                    consider the long   and have been implemented.
                                                                    term social and   • The local communities within, or adjacent to,
                                                                    economic well-being   the forest management area have opportunities
                                                                    of forest workers and   for employment, training, and other services.
                                                                    local communities?  • Provisions are made for: consulting with local
    58                                                                            people, starting in the planning phase before
                                                                                  road building and logging commences; for
                                                                                  continued exercise of the customary rights;
                                                                                  and for concession agreements and other
                                                                                  logging permits to cover the extent of
                                                                                  assistance, employment, compensation, etc.,
                                                                                  to be provided.

                         Economics,     Forest fires.  Does the timber   Does management   • In order to realize highest possible value of
                         incentives,    Illegal logging.  management of   for timber   forest products and improve utilization of the
                         taxation       Illegal use of land.  timber production   production take   resources from sustainably managed forests,
                                        Unemployment.  consider economic   full account in the   national and international marketing efforts are
                                                      aspects?      economic value of   undertaken.
                                                                    all relevant costs   • Forest management and marketing operations
                                                                    and benefits from   encourage the optimal use and local processing
                                                                    the conservation   of the forest’s diversity of products.
                                                                    of the forest and   • Forest management strives to strengthen
                                                                    its ecological and   and diversify the local economy, avoiding
                                                                    environmental   dependence on a single forest product.
                                                                    influences?    • A national agency or institutional framework
                                                                                  with the capacity to assure that all applicable
                                                                                  and legally prescribed fees, royalties, taxes,
                                                                                  and other charges are paid.
   53   54   55   56   57   58   59   60   61   62   63