28-28.3
Page 1 of 20
FOREST SERVICE HANDBOOK
MISSOULA, MONTANA
FSH 2409.15 - TIMBER SALE ADMINISTRATION HANDBOOK
Region 1 Supplement No. 2409.15-92-6
Effective April 15, 1992
POSTING NOTICE: Supplements to this title are numbered consecutively. Post by document
name. Remove entire document and replace with this supplement. Retain this transmittal as the
first page of this document.
The last supplement to this handbook was 2409.15-91-5 to Chapter 20 (27-27.5).
Document Name
28-28.3
Superseded New
(Number of Pages)
20
Digest:
28 - Replacement of current information for TIMBER AND LOG ACCOUNTABILITY
AUDITS deleted by 2409.15-92-3.
DAVID F. JOLLY
Regional Forester
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 2 of 20
FSH 2409.15 - TIMBER SALE ADMINISTRATION HANDBOOK
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
CHAPTER 20 - SCALING, LOG ACCOUNTABILITY, AND EXPORT ADMINISTRATION
28 - TIMBER AND LOG ACCOUNTABILITY AUDITS
28.1 - Audit Team Makeup
1. Forest Supervisor Audit. The Forest Supervisor shall conduct an unannounced log
accountability and scaling audit on each Ranger District at least once every 2 years, except on
Districts where the predominant method of sale is by area, tree measurement, or where the
volume of timber harvested is so low that the Forest Supervisor deems an audit every 2 years to
be unnecessary. The audit will be conducted by a team leader designated by the Forest
Supervisor. The Forest or zone check scaler should also serve as a team member. Form FS-R12440-15 shall be used as a checklist to record the audit team's findings (28.1 - Exhibit 01).
Forward copies of all audits to Timber, Cooperative Forestry, and Pest Management in the
Regional Office for review and internal accountability check. If the Forest Supervisor does not
complete the required audits, as described in section 28.2 of this handbook, the reasons why shall
be documented and approved by the Forest Supervisor.
In addition to the stated minimum items to be reviewed as indicated in 28.3 of this handbook,
standards for log accountability audits on Ranger Districts shall be as follows:
a. Log Load Receipts.
(1) Review the process used to receive, account for, and issue load removal receipt (truck
ticket) books from the Supervisor's Office before visiting the Ranger District.
(2) At the District Office review the procedures used for receipt, storage, issuance, and
disposal of load removal receipt (truck tickets) books.
(3) Examine the documentation used for the return of partially used books for seasonal
shutdowns or at the end of the sale.
(4) The permanent control record shall be inspected to determine if all series numbers are
accounted for and if follow-up action was taken on missing load removal receipts.
(5) Determine if the number of books issued is reasonable, based on the number of sales
operating.
(6) Check the qualifications of the person or persons authorized to issue load removal
receipts.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 3 of 20
2. Road Checks.
a. Review "Loaded Log Truck Check" file in District Office to determine if road checks of
loaded trucks from area, tree measurement, and scaled sales are being made at least once per
month on active sales. Review documentation and follow-up action taken on items not meeting
requirements. A minimum check of 4 percent of all loads hauled should be made on each sale.
b. Make a field review of a loaded log truck to determine if:
1. The load removal receipt is properly filled out and stapled to the front of the load on
the left front bunk log.
2. The last three digits of the load removal receipt are painted in large numbers on
the back end of at least three logs of every load transported from the sale area (C6.821, CT6.84,
or BA6.84).
3. Frequency Card Accountability.
a. Are current frequency cards in use?
b. At the District Office review the procedures used for receipt, storage, issuance, and
disposal of frequency cards.
c. Is District maintaining frequency card disposition records?
d. At the scaling station review the procedures used for receipt, storage, issuance, and
disposal of frequency cards.
e. Are daily, weekly, and end-of-day scaling checks of frequency cards being made, and
are checks being properly documented on cards?
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 4 of 20
28.1 - Exhibit 01
DISTRICT LOG ACCOUNTABILITY AUDIT
___________________ NATIONAL FOREST
_________________ RANGER DISTRICT
_____________ (Date)
| SAT. | UNSAT. |
A. Load Removal Receipt Accountability (scaled,
area, and lump-sum sales):
1. Receipt and Inventory Records:
_____________________________________________________
2. Storage and Security:
_____________________________________________________
3. Issue and Return Record:
_____________________________________________________
4. Book Disposal and Documentation:
_____________________________________________________
B. Road Checks:
_____________________________________________________
C. Frequency Card Procedures:
1. Scale Load Review and Comparison:
_____________________________________________________
2. Check for Physical Evidence of Tampering:
_____________________________________________________
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FS-R1-2440-15 (1/87)
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 5 of 20
28.1 - Exhibit 01 (continued)
| SAT. | UNSAT. |
D. Sample Scale Frequencies:
_____________________________________________________
1. Current and Correct:
_____________________________________________________
2. Quarterly Checks:
_____________________________________________________
3. Filed in Sale Folder:
_____________________________________________________
4. Volume Expansion Correct:
_____________________________________________________
E. Scale Load Accountability:
_____________________________________________________
F. Lost Load Accountability:
_____________________________________________________
_____________________________________________________
G. Scaler Information Form:
_____________________________________________________
_____________________________________________________
1. Decked Scale Loads:
_____________________________________________________
_____________________________________________________
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FS-R1-2440-15 (1/87)
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 6 of 20
28.1 - Exhibit 01 (continued)
| SAT. | UNSAT. |
2. Lost Loads (Other):
3. Scaling Specifications in Accordance
with A2 of the Timber Sale Contract:
4. Scaler Information Form Received by
Scaling District Prior to Hauling:
H. Annual Operating Schedules:
1. Current:
2. Scaling Point(s) Identified:
3. Haul Routes Identified:
_____________________________________________________
I. Logs Leaving Forest Scaling Zone:
J. Scaling Conditions and Safety:
K. Rate and Payment Provisions:
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R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 7 of 20
FS-R1-2440-15 (1/87)
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 8 of 20
28.1 - Exhibit 01 (continued)
L. Other Items Reviewed:
M. Remarks:
SIGNATURE: __________________________________________
(Forest Audit Team Leader)
SIGNATURE: __________________________________________
(District Ranger or Acting)
FS-R1-2440-15 (1/87)
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 9 of 20
INSTRUCTION SHEET
DISTRICT LOG ACCOUNTABILITY AUDIT
A. Load Removal Receipt Accountability. Will audit perpetual inventory system bound ledger
used in issuance and control of load removal receipts. This will be available at the District
Ranger Office. Will also audit the return of load removal receipts in a timely manner, which is
also shown in the above-referenced bound ledger.
B. Road Checks (Minimum 4 percent). Loaded truck checks shall be documented on a form
readily available in District Office. Items to be checked are as follows:
1. Proper color load removal receipts properly filled out and stapled to the front of the
load on the left front bunk log.
2. Last three digits of the load removal receipt are painted in large numbers on the back
end of at least three logs of every load transported from the sale area (C6.821, CT6.84, or
BA6.84).
3. Where applicable, hammer branding of all logs.
4. Where applicable, highway yellow paint marking of all logs.
C. Frequency Card Procedures. Compare scale sheets with frequency cards to insure all sample
scale loads have been entered into the system. Examine frequency cards for visible evidence of
tampering; for example, bent cards, partially lifted tabs, and so forth.
D. Sample Scale Frequencies. Will audit to see that the frequencies are current, and calculations
correct and on file in the sale folder. Frequencies are to be checked at least every quarter.
Determine if volume expansion process is correct.
E. Scale Load Accountability. Will audit this by going to the scale point. There the audit team
will check the frequency card and load removal receipt numbers to see if the designated scale
load has, in fact, been scaled. After doing this, the audit team will audit form R1-FS-2440-14
and the computer printout at the District Office.
F. Lost Load Accountability. Audit for written record or procedures in accounting for lost logs.
Will audit for lost load and receipts where both are lost. Receipts that are lost but accounted for
in writing will not be considered as lost loads. The audit team will check the following:
1. Written documentation by Ranger to Purchaser asking Purchaser to account for lost
receipt(s).
2. What action taken when evidence indicates Purchasers may be habitually careless with
load removal receipts? Will audit by reviewing letters or other material which Ranger will keep
in a special folder covering lost load removal receipts.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 10 of 20
G. Scaler Information Form. The audit team will audit the following:
1. Does it meet contract items in A2 or other agreements?
2. The timeliness of receiving and returning of information
forms.
3. Are information forms current (new frequencies, seasonal shutdown, change of scaling
point, load changes, modification, or sorting being done.... to mention a few of the items)?
H. Annual Operating Schedules. Were scaling point(s), check point(s), and haul route(s) shown
in annual operating schedule for each timber sale? This will be audited by reviewing operating
schedules that are on file in the timber sale folder.
I. Logs Leaving Forest Scaling Zone. A map showing the boundary of the Forest scaling zone is
located in Forest Supplement to FSM 2444.04. Unscaled logs will not be permitted to leave the
zone without special written permission. Will audit this by reviewing the timber sale folder.
J. Scaling Conditions and Safety. The audit team will check the following at the scaling points:
1. Landing conditions:
a. Clean scaling area
b. Log movement close to scalers
c. Dust, mud, or snow conditions
2. Safety requirements:
a. Driving and parking in designated areas
b. Hard hats
c. Fluorescent vest
d. Acceptable shoes, boots, or ice cleats
e. Suitable clothing
K. Rate and Payment Provisions. Audit to ensure correct contract rates for species and products
are entered into the Timber Sale Accounting (TSA) system.
L. Other Items Reviewed. Indicate other items covered in the review.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 11 of 20
M. Remarks. Self-explanatory.
1. Regional Forester Audit. In addition to the stated minimum items to be reviewed as
indicated in 28.3 of this handbook, a Regional Audit
Team should perform their audit in accordance with the guidelines displayed in the "Audit
Guide", 28.1 - Exhibit 01. If the Regional Forester does not complete required audits, as
described in section 28.2 of this handbook, the reasons why shall be documented and approved
by the Regional Forester.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 12 of 20
28.1 - Exhibit 01
AUDIT GUIDE
TIMBER AND LOG ACCOUNTABILITY AUDIT
A. Purpose of Audit Guide
This guide provides uniform standards and methods for conducting Regional Log Accountability
Audits. It is intended to be used as a guide only and is not meant to provide detailed procedures,
nor should it restrict the use of audit procedures which may be required to meet local log
accountability problems. Accordingly, the audit team is encouraged to use its initiative in
developing its own approaches and techniques.
B. Audit Objectives
The objective of a measurement audit is to ensure that the Government is receiving full value for
timber removed from National Forest land. More specifically, these objectives are:
1. To ensure that the operation of log accountability systems on each National Forest
conforms to National and Regional direction.
2. To evaluate the log accountability system for deficiencies that could lead to loss of
Government property and to identify needed changes in direction.
3. To review the operational aspects of scaling for deficiencies that could lead to under or
overpayment for National Forest logs.
4. To ensure that action taken against violators of log accountability provisions are
consistent and conform to established standards.
5. To evaluate other aspects of sale administration that could lead to underpayment for
timber, the cutting of undesignated trees, or theft.
6. To ensure that all volumes are being charged for.
7. To ensure that the rate and payment provisions of the timber sale contract are properly
applied to load volumes.
8. To identify any indication and/or evidence of timber theft perpetrated through fraud or
other illegal activity and any situation wherein existing accountability systems are conducive to
this type of activity.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 13 of 20
C. Audit Approach, Team Membership, Frequency of Audit, and Minimum Tests.
Prior to commencing the audit, the audit team will review any audit performed by the auditee
during the year, previous Regional and Forest audits, and any report of lost or missing load
removal receipts.
The team will also agree on the areas to be covered by each member of the team and designate
the person responsible for the audit.
Audits shall preferably be unannounced; however, every effort shall be made to ensure that key
people will be available during all or at specific stages of the audit. Forest level personnel,
including Sale Administrator, Contracting Officer, Contracting Officer Representative, District
Ranger, and Supervisor Office timber people should be included as review team members on
reviews of other than their own forests. This would emphasize the importance of log
accountability and promote uniformity and consistency throughout the Region. To the extent
possible, the audit team shall be composed of persons independent of those responsible for
design and supervision of the log accountability system being audited. As a minimum, audits
shall be conducted on each Forest every 3 years, except on Forests where the predominant
method of sale is by area, tree measurement, or where the volume of timber harvested is so low
that the Regional Forester deems an audit every 3 years to be unnecessary. Emphasis should be
placed on evaluation of the adequacy of the Forest's log accountability system.
The audit team should examine the following items:
1. Controls exercised over load removal receipt books, the number of books in possession
of Forests, Ranger Districts, and contractors, and the accounting for used and lost receipts
(tickets).
2. Frequency of checks of actual loads for proper use of load removal receipt tickets, plus
documentation of such checks.
3. Adherence to contractual requirements for branding and painting. Check special
requirements where contract provisions or agreements provide for such.
4. Compliance with the contractual requirements for route of haul, presentation for
scaling, and any special requirements established by contract or agreements.
5. As to scaling in general, check for procedural assurance that all scaling is done in
accordance with contractual requirements. Review check scale procedures and make sure that
the Forest is meeting prescribed check scaling frequencies and that up or down adjustments are
processed.
6. When sample scaling is used, check for maintenance of integrity of sample load
selection system, frequency card issuance controls, storage and retrieval of frequency cards, and
adherence to provisions for lost sample loads.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 14 of 20
7. If third-party scaling is used, check the operation as it pertains to log accountability and
for adherence to agreement requirements.
8. The progress of training in log accountability, law enforcement, and prohibited acts.
9. Check timber sale contract administration for adherence to log accountability and cutting
of undesignated trees. Review marking or designation of boundary trees, cut trees, leave trees,
and reserve trees. Marking practices should facilitate prescription and be adequate for proper
administration. Review cutting practices in relation to marking. Ensure that all stumps and butt
logs in decks and elsewhere which require marking are so marked.
10. The manner in which contract violations (36 CFR 261.6 Prohibitions) and cases of theft
(18 USC 641) are being handled.
11. Check procedures used to accumulate, store, summarize, and document continuing review
of scale data and related computations.
12. Verify accuracy of Scaler Information Forms R1-FS-2440-6 against timber sale contract
specifications.
13. Check procedures used to document, follow-up, and resolve missing load removal receipt
cases.
14. Check sale synopsis for proper reflection of contract charge rates. Review statements of
account to ensure that volumes and charges are properly reflected.
15. Review statements of account for proper advance payment considerations.
16. Ensure that use of tracer paint conforms to all standards of accountability and use. Where
tracer paint is used, conduct checks on any suspicious trees.
17. Review methods used to establish deferred deck inventory volumes. Determine reason for
significant deck volume/value adjustments.
18. Additional items established by the Regional Forester or Forest Supervisor.
Review teams shall file a written report with the Regional Forester and the Forest Supervisor.
The review should note deficiencies and recommend corrective action.
The results and recommendations of each audit shall be published for Region-wide review.
Problem areas shall be segregated as to cause--be it performance, training, or management
related. Problems should then be dealt with accordingly.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 15 of 20
D. Guidelines for Tests of Internal Control
1. Control over load removal receipts
a. Inspect load removal receipts for:
(1) Adequate size
(2) Weather resistance
(3) Three or more parts
(4) Consecutive numbering
b. Examine transfer procedures for load removal receipt from:
(1) Regional to Supervisor's Offices
2) Supervisor's to District Rangers' Offices
(3) District Ranger offices to timber purchaser
c. Review load removal receipt procedures:
(1) Reconcile physical inventories of load removal receipts to control
register and forms AD-107.
(2) Examine forms AD-107 for designated Forest Service employee
signatures.
(3) Test control of transfer documents. (These should be consecutively
numbered and filed by series of numbers, beginning with number one, each calendar year)
(4) Check control records columnar contents to include:
(a) Dates books received
(b) Book number
(c) Date issued
(d) Load removal receipts serial number
(e) Issued to (sale and name designation)
(5) Determine if adequate security storage facilities are available and are in
use.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 16 of 20
(6) Verify that unused or partially used load removal receipt books are
returned to the District Rangers' office upon completion of seasonal operations or during periods
of prolonged shutdown.
(7) Verify that used load removal receipt tickets are being turned in daily.
(8) Verify that used load removal receipt tickets are being confirmed daily
or in conformance with Forest-prescribed frequency.
(9) Review the documentation of follow-up action taken on discrepancies
in entries, missing tickets, and improper use of tickets.
(10) Determine if proper procedures were followed in circumstances of lost
receipts or lost books (Field Board of Survey Action).
(11) Review of practices and/or procedures in regard to unused or
incomplete books.
(12) Determine whether correct procedures are followed when logs arrive
at scaling stations without a load removal receipt attached.
2. Branding, painting, and other identification measures used
a. Determine whether branding and painting waivers are being issued.
b. Review all branding and painting waivers for proper wording.
c. Check branding and painting compliance:
(1) At the sale area
(2) On loads in transit
(3) At the designated point for processing
d. Check log branding for:
(1) Ease of identification
(2) Impression
(3) Depth of impression
e. Check log painting for adequacy of color and visibility
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 17 of 20
3. Scaling
a. Check compliance with contract, Forest Service Manual, and Handbook as to:
(1) Cooperative scaling
(2) Third-party scaling
(a) Bureau
(b) Independent organizations
(c) Consumer scale
b. Review qualifications of scalers
c. Review scale records for:
(1) Customer billing accuracy
(2) Detection of errors
(3) Communicating existence of error:
(a) To proper officials
(b) Corrective actions taken
(4) Regionally prescribed scaling responsibility
d. Review comprehensiveness for:
(1) Checking of all areas
(2) Proper summarization of scalebooks
e. Review documentation for:
(1) Legibility of scale records
(2) Complete designation of scale records
f. Review scaling procedures for:
(1) Clarity in recording scaling records
(2) A logical sequence for check
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 18 of 20
(3) Establishing an audit trail
(4) Retention period for scale books
(5) Check scale records for purchasers for:
(a) Monthly processing of timber sales account
(b) Availability for purchaser inspection
(duplicates)
g. Review check scale procedures
4. Security
a. Surveillance
(1) Review for adequacy:
(a) Methodology:
-- Statistical validity of sampling
-- "Off-Hour and Weekend Surveillance" checks
(b) Coverage of areas
(2) Review of consequences for:
(a) Deviations from statistically established checks
(b) Documentation
(c) General
b. Qualifications of security personnel:
(1) Evaluate law enforcement training of Forest Service personnel
(2) Test adequacy of briefing of cooperating local law enforcement units (Sheriff's
Office, Highway Patrol, and so forth).
(3) Evaluate security personnel's knowledge of control procedures (load removal
receipts, branding, and so forth).
c. Review security personnel's duty assignments for compatibility with co-lateral
tasks.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 19 of 20
5. Timber Sale Statement of Account
a. Make sure that volume and/or loads are properly entered in charge system.
b. Review charge rates for contract compliance.
c. Review advance deposit requirements.
d. Review payment procedures; for example, purchaser credit, usage, timely payment, and
interest collections, if applicable.
E. Log/Load Accountability Review
1. Load Removal Receipt Accountability. Visit Ranger District office and review
procedures for issuing and controlling load removal receipts. Controls should include
documentation of return of used books at the end of the sale. District should have procedure to
insure all series numbers are accounted for. Reviewer should determine if prompt action has
been taken regarding load removal receipt ticket use discrepancies and that remedial measures
have been accomplished.
2. Truck Checks. Visit Ranger District and determine if Region 1 policy is being followed
and that records for truck road checks are being maintained. Handbook indicates the minimum
number of checks is at least one each month with a minimum of 4 percent for all loads. Review
Ranger's off-hour and weekend surveillance program.
3. Sample Scale Frequency Determinations. Review Forest and/or District procedures for
establishing sampling frequencies. Unit should be making quarterly frequency reviews with a
minimum of 20 loads.
4. Sale Administration. Review administrator activity on Forest, determine number of
sales for each administrator, and number of administrator visits to the project. Review use of
sale inspectors. Review frequency of utilization checks and administrative actions relating to
contract compliance for removal and cutting activities. Review actions on handling improper
cutting practices, damages, and prohibited acts enforcement.
5. Marking. Review marking or designation of boundary trees, cut trees, leave trees, and
reserve trees. Marking practices should facilitate prescription and be adequate for proper
administration. Review cutting practices in relation to marking.
6. Scaler Information System. Review Forest and/or District procedures on providing
correct Scaler Information Form R1-FS-2440-6 for sales. Determine if scaler is properly
informed in a timely manner of sale merchantability requirements; for example, species, product
specifications, and scaling requirements.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 20 of 20
7. Scaling Operations. Review physical scaling arrangements; for example, is adequate
layout space provided for current logs scale, check scale log loads, and is location in yard
conducive to scaling activity? Review "Memorandum of Agreement for Yard Scaling" (27.23 of
this handbook) and has an agreement been prepared and signed for each approved scaling yard?
Review scaling practices and certification for scalers. Is scaling being done by certified
individual and are Regional scaling practices being followed?
Review frequency card procedures in scaling yard. Are receipt collection and controls for
sample load determination adequate? Is system being tampered with?
Review load identification requirements, ticket placement per Region 1 standards, and are
painting and branding accomplished, if applicable?
8. Haul Routes. Review annual operating plans to determine if haul routes are identified
and approved and if route compliance is being checked. See if approved haul routes are within
identified scaling zones. Are exceptions being properly documented?
9. Check Scales. Determine if check scales are within Regional guidelines, minimum one
each quarter, minimum of 200 pieces representing a gross scale volume of at least 10,000 board
feet.
For new scalers, are check scales being provided for new scalers each month for the first 2
months? Review check scalers to see that they are within required limits of 1 to 5 percent, based
on defect. If scaler is outside limit, has Forest taken necessary action? Adjustments should be
made upward and downward.
10. Lost Sample Loads. Review reporting of lost sample loads and follow-up procedures.
11. Timber Sale Accounting (TSA) Audit.
a. Review TSA Log Sample Scale Report and determine if load receipts are being
accounted and charged for.
b. Review TSA Load Accountability Report and determine that scale sheet data
input has been correctly entered, including determination and use of proper sample group.
Check corrective actions and lost sample load procedures.
c. Review TSA month to date report and insure that volume listed is being expanded
correctly and charged for on Statement of Account.
d. Review contract, contract synopsis, charge adjustment worksheet, and statement
of account to insure proper contract rates are applied.
e. Review payment procedures, use of purchaser credit, transfer of purchaser credit, and
advance payment provisions.
f. Review TSA procedures for scaling adjustment up and down.
R1 SUPPLEMENT 2409.15-92-6
EFFECTIVE 4/15/92
28-28.3
Page 21 of 20
12. Use of Timber. Review contract for certification of nonsubstitution FS-2400-43, base
period reports FS-2400-44, and FS-2400-45. Determine if logs are being delivered to other
parties, and if so, are compliance requirements for export and nonsubstitution agreements
(C6.841) being met? On port vicinity forests, are export surveillance procedures being complied
with?
F. The Audit Team's Report.
1. Scope. The scope of the audit should identify the period covered and the general extent
of testing and observations at the various locations. It should include a statement that the
examination was made in accordance with established guidelines. The team should identify and
fully describe what was done during the audit. The description should include the operation area
reviewed and the reasons for the examination.
At the option of the review team, the report may contain statements or exhibits, showing the
volume and value of the timber removed. Of course, additional exhibits may be used to help
further clarify any findings.
2. Findings and Results. The team should summarize the results of its work, detailing
what was found during the audit. It should identify any uneconomical and inefficient practices
noted during the audit, the causes of the practices, and highlight other major weaknesses.
Practices or activities that the team believes are questionable, but for which clearly identifiable
policy or guidelines are not available, should also be covered.
Items to be included but not limited to Findings and Results are: (reference Audit Guide).
a. Control over load removal receipts
b. Branding, painting, and other identification measures
c. Scaling
d. Security
e. Timber sale statement of account
3. Recommendations. The audit team should describe in detail those corrective actions that it
believes the Forest/District should undertake to comply with regulatory requirements.
Recommendations should be comprehensive enough to provide a base that will enable the
reviewer to develop an implementation plan that will eliminate program confusion and
inefficient practices.