Page 66 - 4. Pre-Course Reading-Training on Forestry Audit 2019

Auditing Forests: Guidance for Supreme Audit Institutions

2.5 Monitoring and research

Monitoring shall be conducted – appropriate to the scale and intensity of forest management – to assess the condition of the forest,
PRINCIPLE 25
yields of forest products, chain of custody, management activities and their social and environmental impacts.
POSSIBLE CRITERIA:
25.1 A national agency or institutional framework with the capacity and mechanisms for periodic monitoring, evaluation, and feedback on progress.
25.2 If appropriate, design for Permanent Sample Plot (PSP) procedure (distribution, number, design, minimum measurements),
and for monitoring of PSPs to increase accuracy of Annual Allowable Cut calculations is developed and implemented.
25.3 There is implemented assessment of compatibility of management practices and silvicultural systems.
This is done by carrying out regeneration surveys, and studies on need for post-harvest stand treatment and other relevant subjects.
25.4 There is implemented assessment of compatibility of logging practices with declared secondary objectives such as conservation
and protection, and with the overall principle of sustainability.

3. SOCIO-ECONOMIC, FINANCIAL AND CULTURAL ASPECTS
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3.1 Relationships with local populations

The legal and customary rights of indigenous peoples to own, use and manage their lands, territories,
PRINCIPLE 26
and resources shall be recognized and respected.
POSSIBLE CRITERIA:
26.1 A legal/regulatory framework that clarifies indigenous peoples’ rights to control forest management on their lands and territories.
26.2 Sites of special cultural, ecological, economic or religious significance to indigenous peoples are clearly identified in cooperation
with such peoples, and recognized and protected by forest managers.

Forest management operations shall maintain or enhance the long-term social and economic well-being
PRINCIPLE 27
of forest workers and local communities.
POSSIBLE CRITERIA:

27.1 Conflict resolution mechanisms for resolving disputes between forest stakeholders exist and have been implemented.
27.2 The local communities within, or adjacent to, the forest management area have opportunities for employment, training, and other services.
27.3 Provisions are made for: consulting with local 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.

3.2 Economics, incentives, taxation

A share of the financial benefits accruing from timber harvesting should be considered and used
PRINCIPLE 28
as funds for maintaining the productive capacity of the forest resource.
POSSIBLE CRITERIA:
28.1 In order to realize highest possible value of forest products and improve utilization of the resources from sustainably managed forests,
national and international marketing efforts are undertaken.
28.2 Forest management and marketing operations encourage the optimal use and local processing of the forest’s diversity of products.

28.3 Forest management strives to strengthen and diversify the local economy, avoiding dependence on a single forest product.

Forest fees and taxes should be considered as incentives to encourage more rational and less wasteful forest utilization
PRINCIPLE 29 and the establishment of an efficient processing industry, and to discourage high-grading and logging of forests which are
marginal for timber production. Taxation procedures should be as simple as possible and clear to all parties involved.
POSSIBLE CRITERIA:
29.1 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.