AUDIT OF FOREST MANAGEMENT ACTIVITIES RELATED TO THE FOREST INVENTORY

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A. Background

Forest plays a very important role in our lives, but severe damage that has occurred in the forest suggests that awareness of the vital role of forests did not exist.

 

Forest is also the lungs of the world because of the photosynthesis process that converts CO2 gas from the air into oxygen (O2) required for breathing creatures. In addition the process of photosynthesis produces carbohydrates which are a source of energy. These carbohydrates are not used up in respiration, as well as most of the remaining bodies accumulate in living things and living organic material that died. Organic matter is called biomass, so the carbon substance piled in biomass. Tropical rain forest may contain more than 200 tonnes of carbon per hectare. Forest benefits as changed CO2 into O2 and carbon storage of photosynthesis makes the forest has an important role on climate change.

 

A very vital role of forests must be ensured that the government has made efforts to maintain the continuity of the forest. It is therefore necessary to audit, particularly related to climate change

 

 

 

B. Purpose

Purpose of this audit is to:

1. Assess whether the Internal Control System  activities related to the forest inventory, setting forest area, mitigation climate change, forest use permit and use of forest areas, forest logging and it,s reporting, and forest protection zone have been designed and adequately implemented;

2. Assess whether the activities of forest inventory, forest inauguration, mitigation climate change, permitting use of forests and forest use, management of non-tax revenues, as well as security and protection of forest areas have been accordance with applicable regulations.

 

To achieve the objectives of the audit, the target of directed audit on the following matters:

1. Forest inventory activities;

2. Inaugural activities of forest area;

3. Climate change mitigation activities;

4. Licensing activities of forest utilization and forest use,

5. Management activities of non-tax revenues, and

6. Security activities and protection of forest areas

 

 

Scope of audit is the forest inventory activities, strengthening of regional forests, climate change mitigation, permitting use of forests and the use of forest area, the management of non-tax revenues, as well as security and protection forests conducted in year 2006 to 2008 [without making methodology inspection technology with Geographical Information System (GIS) and Global Positioning System (GPS)]. Especially for the mitigation of climate change, the scope activities that are examined include the activities of the Ministry of Environment and the National Council on Climate Change.

 

 

 

C. Criteria

Criteria used in the audit are as follows:

1. Law Number 41 Year 1999 on Forestry and the changes in Act No. 19 of 2004.

2. Law No. 1 of 2004 on State Treasury.

3. Law No. 17 of 2004 on Ratification of Kyoto Protocol the Framework Convention of the United Nations of Changes Climate and Law No. 6 of 1997 on Ratification of the United Nations Framework Convention on Climate Change (Framework Convention on The United Nations on Climate Change.

4. Law Number 17 Year 2006 on Customs

5. Some Government Regulations

6. Some Regulations of the Minister of Forestry.

 

 

D. Audit Methodology

Audit of forest management activities related to forest inventory, inauguration of the forest, climate change mitigation, forest utilization permits and forest use, management and forest protection is implemented by using the methodology as follows:

1. Risk Approach

2. Sampling method

3. The use of GIS and GPS Technology

 

 

E. Findings and recommendations

Audit results revealed a weakness in the system and non-compliance of the regulations. There are thirteen findings, some of the findings found include:

1. National Action Plan on Climate Change (RAN-PI) are not legally binding and have not done an evaluation and monitoring of the RAN-PI resulted in only an appeal policy is implemented by every relevant government agencies is dependent on willingness and commitment these agencies and the implementation of the RAN-PI and its effectiveness is not known exactly, this happened in the absence of legal rules governing the implementation of RAN-PI and DNPI not perform the function of monitoring, reporting, and evaluation of the implementation of the RAN-PI.

Audit Board recommends that Minister of Environment to coordinate with each of the relevant agencies to prepare and establish the rule of law on the implementation of RAN-PI and immediately push the implementation of the rule of law

 

 

2. Carbon inventory of the national forestry sector (National Inventory Carbon) has not been carried out resulting in programs or activities conducted by the Department of Forestry to reduce deforestation and carbon emissions from deforestation, have no baseline, targets and benchmarks of success and potential funds that could be absorbed with certainty from REDD and CDM in the forestry sector are not known for certain, because the Ministry of Forestry has not set a national carbon emission calculation methodology in the forestry sector on climate change.

 

Audit Board recommends that Minister of Forestry to immediately set a carbon calculation methodology and conduct a national inventory of carbon emissions in the forestry sector (national carbon inventory and national carbon accounting).

 

 

For the above findings, the parties involved is implementing the recommendations given