Updating the Independent Forest Audit Process and Protocol

Purpose of the Independent Forest Audit Process and Protocol and why we are proposing an update:

The Independent Forest Audit Process and Protocol (audit protocol) sets out the standards and procedures for planning and conducting independent forest audits.

• Independent forest audits are an important part of sustainable forest management in Ontario. They provide an independent assessment of whether public forests are being managed sustainably.

The ministry is proposing revisions to the audit protocol to:

• address the results of the 2023 review of Ontario Regulation 319/20: Independent Forest Audits and the ministry’s subsequent action plan
• align with latest forest management planning manual
• improve efficiency and effectiveness of independent forest audits

The proposed changes have no anticipated environmental implications and will create a more effective audit program with higher quality audits.

Proposed revisions:

A table of proposed revisions and a draft updated version of the audit protocol is attached. The following is an overview of the key proposed changes:

• Administrative
  • incorporate more plain language
  • reorganize and remove outdated direction
  • align with the 10-to-12-year period between audits
• Roles and responsibilities
  • clarify roles
  • add the option for First Nation and Métis community representatives to participate in the field audit
  • remove overlap between the ministry and the Forestry Futures Trust Committee
• Audit procedures
  • align with the objectives and requirements of Ontario Regulation 319/20: Independent Forest Audits
  • re-focus on results rather than process
  • make all audit procedures mandatory
  • increase the time for auditors to prepare the draft audit report

Background: what independent forest audits do

Independent forest audits are an important part of sustainable forest management in Ontario. They provide an independent assessment of whether public forests are being managed sustainably.

• Each management unit is audited at least once every 10 to 12 years to examine the performance of the forest industry, and the Ministry of Natural Resources.
• The independent forest audit program is conducted in partnership between the ministry and the Forestry Futures Trust Committee.
• Independent auditors are contracted annually to complete the scheduled audits and must have a Registered Professional Forester on their audit team.
• The auditors collect information by reviewing documents, conducting interviews, and visiting sites in the forest. They evaluate if forest management planning, operations, monitoring, and reporting activities:
  • followed provincial laws and approved direction and standards
  • succeeded in achieving the planned results
  • provided forest sustainability for the management unit
  • met the conditions of the licence

Regulatory impact analysis

The anticipated environmental consequences of the proposal are neutral.

• Audits performed under the revised audit protocol will continue to provide assurance that Ontario’s public forests are being managed sustainably.

The anticipated social consequences of the proposal are positive.

• The proposed revisions will create better quality audits and a more effective and efficient audit program. This supports Ontario’s forest sector and the socio-economic wellness of associated communities. Opportunities for First Nation and Métis community involvement have been expanded. Stakeholders and the public will continue to have an opportunity to provide input to Independent Forest Audits.

The anticipated economic consequences of the proposal are positive.

• The proposed revisions will create a more concise process for the audit companies who conduct independent forest audits. They will also improve efficiency for the ministry and the Forestry Future Trust Committee in implementing the program.

No new administrative costs are anticipated.