Procedures of the identification, scaling and reporting (including royalty self-assessment) on logs harvested from natural forest logging operations

J 0 9- .seal n o 2 PAPUA NEW GUINEA FOREST AUTHORITY PROCEDURES FOR THE IDENTIFICATION SCALING AND REPORTING (INCLUDING ROY .LTY SELF-ASSESSMENT} .ON LOGS. HAR"\LEB TE 1 . FROM NATURAL FOREST LOGGING OPERATI 1NS September 1996 THE INDEPENDENT STATE OF PAPUA NEW GUINEA FORESTRY ACT 1991 Act Sections 117, 120 and 135 Regulations 29 and 30 This manual entitled "Procedures For The Identific •· tion, Scaling And Reporting (Including Royalty Self-Assessmenlt l On Logs Harvested From Natural Forest Logging Operations !", is issued l~ the Managing Director of the Papua New Guinea 1· orest Authority in accordance with the Forestry Act 1991 and its Regulations. Compliance with the procedures is a requirement placed 1n all Timber Authority and Timber Permit holders. Those Timber Permit holders who have passed some or all of l their obl iga ~ ions over to a contractor under a Lo?rning and Mar* et ing or·-sTnTI .Lar agreement- must be clear that this does not allisol ve them from responsibility for meeting the Timber Permit I terms and conc:htions, or any other requirements of the Forest f Act and its Regulations . Non - performance by the contracto may lead to suspension or cancellation of the Permit. Any quecies or constructive comments on the contents o this manual nay be sent to: . .,,., .. > The Chief Scaler PNG Forest Authority P.O. Box 5055 Hohola, NCD Papua New Guinea . G Y Zurenuoc Managing Director . 1. 2. 3 . 4. 5. CONTENTS INTRODUCTION PURPOSE OF SCALING RESPONSIBILITY FOR SCALING LOG IDENTIFICATION A ND SCALING METHOD DEFECT MEASUREMENT AND ALLOWANCES 6 . INFORMATION RECORDING BY THE LICENSED SCALER 7 . CONTROL OF LOG SCALING RECORD SHEETS BY PROVINCIAL FORESTRY OFFICERS 8. SUMMARY OF EQUIPMENT NEEDED 9. SCALING CHECKS BY PNGFA PROJECT SUPERVISORS 11. DECLARING LOGS HARVESTED AND ROYALTY SELF-ASSESSMENT 12. CONTROL BY THE PROVINCIAL FORESTRY OFFICER 13. SUMMARY OF INFORMATION GENERATED/RECEI VED AND ACTION TO BE TAKEN APPENDIX 1 APPENDIX 2 CODES FOR PNG COMMERCIAL TREE SPECIES FORMULAS FOR CALCULATING LOG VOLUMES P GE ] ~ J I J I 8 8 1 11 12 1 /I .L "± 14 18 20 1 1 1. INTRODUCTION The purpose of this manual is to inform licensed log s ,alers, PNGFA Project Supervisors, and Timber Permit/Authority Holders and their contractors of the procedures for the identif j cation and sca1ing of natural forest logs in Papua New Guinep , and the assJciated reporting requirements. The manual do~s not cover the scaling of logs destined for chipping whi ! h are typically weight scaled. 2. PURPOSE OF SCALING Logs are scaled in order to: ( i) (ii) (iii) (iv) Facilitate the charging and collecti p n of royalty payments, and any other vol e or species based payments which may be due. Facilitate the control of log production levels for each Timber Permit or Timber Authorit area and thus to ensure that agreed minim m log production levels are achieved, and I that maximum log production levels are not excEReded. Provide rough forest yield data which l a-n be used to estimate the potential yield from other similar areas of forest. Al low project, regional and na tiona production statistics to be produced. log 3. RESPONSIBILITY FOR SCALING The responsibility for log scaling lies with the Timber Permit or Timb,2r Authority ho lder, who may pass it on to logging companiE,s through a harvesting agreement, or employ independent licensed log scaling contractors. Only lo~: scalers licensed by the PNGFA may scale logs ancl. fill in Log Scaling Record Sheets. The requirements for obtai ing a Log Scaling Licence are set out in the Regulations under the Forestry Act 1 . Licensed log scalers may use unlilcensed assistants in the field , but only licensed scalers ma sign the Log Scaling Record Sheet. As a consequence the licensed scaler is held responsible for accurate scaling. Licensing requirements can be obtained from the PNGFA Chief Scaler. 2 4. LOG IDENTIFICATION AND SCALING METHOD (i) LOCATION OF LOG IDENTIFICATION AND SCALING Logs must be identified and scaled on the log landing in thi:> forest after being trimmed and cut t o length. It is expected that sections of a tree felled in the bush which will clearly not be merchantable, will be docked off and left in the bush. This approach will: * Save the logge r from volume thus reducing costs; skidding unnecessary skid track damage log and * Allow for a smaller log landing, with less log off-cuts t o clear away thus reducing costs and the impact on the forest; * Allow defective pieces of log to rot and recycle in the bush. (ii) LOG TRIMMING Before scaling all logs must have properly trimmed ends. Th i s means that each end must be trimmed in such a way that the face is at an angle of not less than 80 degrees to the log's central axis . I .L I ~I \ I I \ I I \ I I \ I 1------------------------~' I Cent ra l Axis \ I \ I f I I \ I \.. , I \ I I \ I \ / I \ I \ / : \ · J I I \ ~\ \ More Than 80° Not Acceptable Acceptable Trim Angle 9 0.:- + / - 1 oc 2 t;ee "Key Standards For Selection Logging In Papua New Guinea" for maximum allowable l o g landing size. 3 (iii) LOG IDENTIFICATION Each log must be tagged at one of it's trimmed ends with an official PNGFA log tag at the time of scaling. Tags must be firmly attached using the top and bottom green portions of the tag leaving the white tear - off portions of the tag free for later removal . The preferred m]ethod of attachment is with a staple gun. Under no circumstances should tags be attached t , the round part of the log. This is to ensure they will nb t be lost or damaged during log loading and transport, and during log sorting at the log yard. In addition to the tag, Timber Permit/Authority ho ders or their contractor may add the log number to one or both ends of the log using paint or crayon. Log tags will be supplied by the PNGFA, or on beha 1 f of the PNGFA by an agent. Details on how to obtain logs! tags for those Timber Permit/Authority holders who havl not already arranged a regular supply of tags, are avai able from the Chief Scaler. Timber Permit and Timber Authority holders must e , sure that they or their Licensed Scalers do not run out o ' log tags. · It is prohibited for logs to be removed from the log landing unless they are tagged with official NGFA tags and the scale information has been entered ont , the official PNGFA Log Scaling Record Sheet {see Section 6 of this manual) . Papua New Guinea Forest Authority 10299-00064 11111111111111111111111111111111111111 10299-00064 11ij~Jll~~IJ~) I ~SGS Official Log Tag (Actual Size) Log With Official Log Ta j Attached To One Trimmed •nd 4 (iv) LOG SCALING Logs will be scaled using the Brereton method which requires the determination of length and four diameters. Length: The log scaler must measure measuring tape. Log length is taken distance between log faces. t t Log length lS meter. Thus: 5.llm 5.15m 5.19m Shortest Distance measured to the nearest lS rounded down to 5. lm lS rounded down to 5.lm lS rounded down to 5.lm length as the using a shortest lower tenth of a The licensed log scaler must check his tapes regularly and any tape with a broken end must be discarded and replaced immediately. As logs have already been trimmed on the skids no additional trim allowance will be made3 • Diameter: The log scaler must take four underbark diameter measurements, two at each end of the log. Diameter will be measured using a measuring tape or a solid ruler. The diameters are measured by marking the geometric centre of the face, measuring first the longest diameter, and then the second diameter at right angles to the first . The line of measurement must be marked with crayon for later checking by PNGFA staff. 3 Where logs are exported, limited provisions for "paper trimming II are provided for under the PNGFA' s II Procedures For Exporting Logs" April 1996. !J 5 Geometric Centre First Largest Diameter Measurement Second Diameter Measurement at 90° Diameters are measured in whole centimetres rounded down . Thus : 42.1 cm is rounded down to 42 cm 42.5 cm is rounded down to 42 cm 42.9 cm is rounded down to 42 cm Irregular Butt Ends: Where the butt end of the fluted or otherwise irregularly shaped, the log must estimate fair butt end diameters, as shown following diagram. Excessive flanges should be off with a chainsaw . - Suggested Diameters To Measure og is !scaler i n the t immed 6 (iv) SPECIES IDENTIFICATION The log scaler must identify the species for each log, and record the three letter species code on the Log Scaling Record Sheet (see Section 6 of this manual). The scaler must also paint the species code on each end of the log for easy checking and identification during log sorting at the log yard. A standard set of species codes must be used by all scalers . A copy is presented in Appendix 1. 5. DEFECT MEASUREMENT AND ALLOWANCES Generally it is expected that for logs intended for export there will be little requirement to provide for defect measurement and allowances except for pipes and other forms of core defect in an otherwise sound log. Where logs are destined for local processing, there may be a need to provide for the measurement and allowance for other defects. For the purpose of measurement and allowances, defects are considered in two categories as follows: 1. CORE DEFECTS This includes pipe, doze {heartwood decomposition by fungi causing softening, dry rot) , ring shakes ( circular cracks/fissures around the heart resulting from growth stresses), and termite infestations. Where the core defect runs through the entire length of the log (defect type C2), the log scaler will measure the log in the normal way, but in addition will take four diameter measurements of the defect in the same way as the measurement of the external dimensions of the log. - - - - - · D = a, + a2 + a.. + a, 4 .. . 7 Where the defect is visible only at one end of the log (defect type Cl), and it is not possible to determin9r the ~~~~=~ ~~ngr~~ ~~r t~:lfco~~e d~!~~~h ~re ti:£1~~, w~~f ~: recorded as such. In this case the log scaler will take two measurements of the diameter of the defect taken at right angles, at the end of the log where the defe "t is visible. 2. LENGTH DEFECTS D = d, + d, 2 These include kinks, external growths, and branch s ,ubs. For length defects (defect type L) the log scaler will measure the length of the defect. For the purposes of making a volume allowance, the Timber Permit holde or its contractor will use the average diameter of the entire log . Excessive butt flanges are not considered to be a de "ect, and should be trimmed off in the bush. Growth Branch ' 1 ' ' L f(.. ' Stub ' I t ~ ' ' ' I ' , Kink t ' I f r J ...... ----+-----,--------'-----..!-.-------. ~ .... J!.,; L = length to lower 0.1 meter I> 8 6. INFORMATION RECORDING BY THE LICENSED SCALER (i) FILLING IN LOG SCALING RECORD SHEETS It is the responsibility of the licensed log scaler to enter all the relevant information regarding the source of the logs and the scaling of the logs onto the official PNGFA Log Scaling Record Sheet. Log Scaling Record Sheets will be provided by the PNGFA Provincial Forestry Officer located in the province. A copy is shown on page 9. Log Scaling Record Sheets are serially numbered to facilitate PNGFA control over their use (see Section 7). Information the log scaler must fill in is as follows: * * * * * * The date the scaling was undertaken. A new Log Scaling Record Sheet must be started each day, even if there is only one log recorded on the previous day's scaling sheet. Log source information, including the Timber Permit or Timber Authority number, for Timber Permits the Set-up number' (as appears in the PNGFA Set-up Approval issued by the Project Supervisor), and the name of the lando¼mer group or clan from whose land the logs were harvested. Where a Set-up covers land owned by more than one landowner group or clan, separate Log Scaling Record Sheets must be kept for logs from each landowner group or clan area. For each log the log tag number. For each log the species code. For each log, four diameter measurements and one length measurement as prescribed in Section 4 (iv) of this manual. A record of any defect measurements as prescribed in Section 5 of this manual. When a Log Scaling Record Sheet is completely filled in, or at the end of the day's scaling, the log scaler must fill in the declaration, which requires entry of the log scaler's name, licence number, and signature. The Log Scaling Record Sheets come in pads with three copies per sheet, one original and two carbon copies. 4 See "Planning, Monitoring and Control Natural Forest Logging Operations Under (November 1995)". Procedures For Timber Permit "' scale-sh.WK3 LOGTAG NUMBER PAPUA NEW GUINEA FOREST AUTHORITY LOG SCALING RECORD SHEET SPECIES DIAMETER MEASUREMENTS LENGTH DEFECT ALLOWANCES CODE (To Lowest Whole Centimeter) (Lower0.1 DEFECT DIAMETER MEASUREMENTS dl d2 d3 d4 OCA Meter) TYPE (To Lowest Whole Centimeter) (C2/Cl/L) dl d2 d3 . . DEFECT TYPES: C2 = CORE DEFECT· VISIBLE BOTH ENDS· REQUIRES ONLY FOUR DIAMETER MEASUREMENTS Cl= CORE DEFECT· VISIBLE ONLY ONE END· REQUIRES ONLY TWO DIAMETER MEASUREMENTS L = LENGIH DEFECT· REQUIRES ONLY A LENGTH MEASUREMENT d4 LENGTH (Lower0.1 Of A Meter) . . . . . . Sheet Number AA 0000 DA TI! Nt ..... SE' ····· LA . ..... SCALED: ........•.....•...•••..•.•....• R PERMIT/AUTHORITY ER: PNUMBER: NDOWNER GROUP NAME: DELl I, .... ..••••••e• .. H•••• .. ••ffH ... ••••••••••-••••• 7 hold r of Log Scaler's Licence No~ ..... , certify that I have scaled .ogs entered on this form, and he information given is true :orrect. the I that and SCA LER'S SIGNATURE: \.0 ....... , ......................... 0 ..................... .... . ORIC YELi INAL WHITE COPY: TO PNGFA PROJECT UPERVISOR (FOR FORWARDING TO ROVINCIAL FORESTRY OFFICER) •W DUPLICATE: TO PNGFA PROJECT ,UPER¥ IS0R,(F0R~FNGFA~PR0JEC'F~ ASED RECORDS) GREEN DUPLICATE: TO LOGGING COMPANY RECORDS 10 (ii) LOG SCALING RECORD SHEET COLLECTION The Licensed Scaler is required to submit the top white original and the first yellow duplicate to the PNGFA Project Supervisor daily, or if this is not practical as often as possible. The PNGFA Project Supervisor is responsible for making arrangements with the logging company or its licensed scalers for the Log Scaling Record Sheets ( original and the first yellow duplicate) to be delivered/collected daily. Once collected, the Project Supervisor is required to submitted the original white copy of the Log Scaling Record Sheet to the Provincial Forestry Officer approximately weekly . The first yellow duplicate copy is retained by the Project Supervisor as part of the project based records for a minimum of two years. The second green duplicate is forwarded by the Licensed Scaler to the logging company, and becomes the basis for the company's monthly ( or more often) Declaration Of Logs Harvested And Royalty Self-Assessment. Timber Permit and Timber Authority holders must ensure that they or their Licensed Scalers do not run out of Log Scaling Record Sheets . It is prohibited for logs to be removed from the log landing unless they are tagged with official PNGFA tags and the scale information has been entered onto the official PNGFA Log Scaling Record Sheet . (iii) CALCULATION OF LOG VOLUMES AND DEFECT ALLOWANCES The Log Scaling Record Sheet does not provide columns for the calculation of log volumes or defect allowances. It is expected that the logging company will take the raw log scaling data and enter this into a computer to do the volume calculations. This approach is efficient in terms of time and cost, avoids human calculation error, and provides for the easy computer generation of the monthly (or more often) Declaration Of Logs Harvested And Royalty Self-Assessment. For log exporters it also provides for easy stock control and the generation of log export declarations. The volume calculation is to be based on the formulas set out in Appendix 2 . PNGFA staff are not required to calculate volumes or defect allowances. 11 7 . CONTROL OF LOG SCALING RECORD SHEETS BY PROVINCIAL FORESTRY OFFICERS The PNGFA Provincial Forestry Officer is responsible for the supply of Log Scaling Record Sheets to the logging <Company, and for maintaining a record of which Log Scaling Record Sheet numbers ha v e been issued to each logging company in their provincE. The Provincial Forestry Officer is als o reswonsible for che c king that all o f the issued Lo Seal in Recor& Sheets are returned, and for checking with the logging comp ny when Log Scaling Record Sheets appear to be unaccounted for. Where i:;sued serial numbers are not being returned v-,;ithin a reasonable period of time, the Provincial Forestry Officer (aft er first checking that the Project Supervi or is fo r warding t he c ollected Log Scaling Record Sheets regularly ) , must seek an explanation from the l ogging company . ~ It is expected that the Provincial Forestry Officer will de el op a professional working r elationship with the Timber Permit/.A.uthority holders (or the Timber Permit liolder's contractors) operating in his/her province, and tha~ minor problems can be sorted out without fuss. Where thee is a major problem. that the Provincial Forestry Of~icer is un~ble to resolve with the assistance of the ProJect Supervisor logging company personnel, then s/he must imrnediatel bring the problem to the at tent ion of the Chief Scaler and or the PNGFA REvenue Accountant and seek assistance . Where Log Scalinq Record Sheets are lost the Pr vincial Forestry Officer must advise the Chief Scaler in writi g. The Chief Scaler may impose fines for each los~ sheet . Where a Log Scaling Record Sheet is damaged, the logging company is required to submit it to the Provincial orestry Officer in order that it can be recorded as accounted f 1 r. It 1s the joint responsibility of the Chief Scaler and the Provincial Forestry Of ficer to ensure that Provincial Forestry Officer does not run out of Log Scaling Record Sheets. 8 . SID:-IMARY OF EQUIPMENT NEEDED A summary of the equipment needed by licensed scalers i t o carry out their duties is as fol l ows: order ( i) Tapes for measuring log defect lengths; (ii) Tapes or rulers for measuring l o g and defect diameters ; (iii) ( i v ) An adequate supply of official PNGFA for attaching at one end of the log; A staple-gun and an adequate supply of l , g tags I taples (v) (vi) (vj i) 12 for attaching the PNGFA official log tags to the logs; An adequate supply Scaling Record Sheets information; of for official recording Crayons for marking where the measurements were taken; PNGFA all Log scale diameter Paint for marking the three le~ter log species code on each end of the log; Licensed scalers must also carry their log :scaling licence whilst they are carrying out scaling activities. 9. SCALING CHECKS BY PNGFA PROJECT SUPERVISORS PNGFA Project Supervisors will carry out log scaling checks by undertaki ng their own scaling and filling in a Log Scaling Check Sheet , a copy of which is shown on page 13. This wi ll involve checking the spec ies identification, the measurement of log length, four diameters, and the measurement of any defect. At minimum there will be a scaling check on each li censed scaler once a fortnight . A scaling check will involve the sea li ng of 8 randomly selected logs. Check scaling wi 11 take place on the log landing in t:-he· -v-i--ew· ·o-f · --ctre-· tic-ens-e-d scaler who originally scaled the logs. The PNCFA Project Supervisor will check his own scaling information against that entered on t he official -=L:...:o:c.g"'----'S:C.c~a-.c.,l'-.1 ·n~q Record Sheet. Where there is no discrepancy the PNGFA Project Supervisor will tick the appropriate box on the check scaling sheet. Where the re is a discrepancy between the PNGFA Project Supervi::::or ' s scaling a nd that of the licensed scaler, the PNGFA Project Supervisor wi ll judge the seriousness of the discrepbncy, and deci d e whe ther it can be sor~ed out between the Project Supervisor and the licensed scaler, or whether action ~Y the Chief Scaler is required. The Supervisor will ti c k thE: appropriate box o n the Check Scaling Sheet. GeneralJy PNGFA Project Supervisors are expected to develop an open and professional relationship with the Licensed Sca l ers operating in the project(s) under their supervision . Such a relationship should allow for minor scaling problems to be sorted o ut on the spot i n an amicable and professional manner without the need for intervent i o n by the Ch ief Scaler. checlr.-,h PAPUA NEW GUINEA FOREST AUTHORITY LOG SCALING CHECK SHEET LOG TAG NUMBER TIMBER PERM1T/AUIBORITY AREA: LJCENCED SCALER NAME/NUMBER: SPECIES CODE 1 lc ORIGINAL SCALE § CHECK SCALE DIFFERENCE 2 1□ ORJGINALSCALE § CHECK SCALE DIFFERENCE 3 1□ ORIGINAL SCALE E CHECK SCALE DIFFERENCE . 4 1□ ORJGINAL SCALE § CHECK SCALE DIFFERENCE 5 1□ ORIGINAL SCALE § CHECK SCALE DIFFERENCE 6 IDORIGINALSCALE § CHECK SCALE DIFFB~NCB 7IDORJGINALSCALE § CHECK SCALE DIFFERENCE BID ORJGINALSCALE § CHECK SCALE DIFFERENCE DIAMETER MEASUREMENTS (To Lowest Whole Centimeter) di d2 d3 d4 CHECK SCALED BY: DATE: LENGTH (Lower 0.1 OC A Meter) DEFECT TYPE DEFECT ALLOWANCES DIAMETER MEASUREMENTS (To Lowest \-Vbole Centimeter) dl d2 d3 d4 LENGTH (Lower 0.1 Of A Meter) · I I I I I : I, 1 1 1§11 11 1 1:1, 1111131 1 11 1 1 :I, Ill § 1 11 11 :1 I l i ll ~I I 1111 :1, I I ~II I I I -I I :: :-!, ~- I t 1~1 I I I 1 I : I, CHECK SCALING MUST TAKE PLACE ON THE SKIDS WITH THE LICENC?D SCALER, AND MUST COVER A MINIMUM OF 8 RANDOMLY SELECTED lpGS. CHECK SCALER TO TICK ONE BOX I. NO SCALING DIFFERENCES ORIGINAL WHITE COPY: YELLOW DUPLICATE: TO PNGFA CHIEF SCALER TO LICENCED SCALER GREEN DUPLICATE: TO PROJECT Re,c:ORDS 2. MINOR DiFFERENCES SORTED OUT BY CHECK SCALER IN THE FlELD 3. MAJOR DIFFERENCES - Cl-UEF SCALER ACTION REQUlRED f--1 w 14 The l!,QQ Scaling Check Sheets come in pads with three copies per sheet, one original and two carbon copies. The PNGFA Project Supervisor is required to send the top original white copy to the Chief Scaler to indicate to the Chief Scaler whether follow-up action is required, and as evidence that the scaling check has taken place. This must be sent as soon as possible after the check scaling has taken place. The yellow duplicate will be given to the Licensed Scaler as his record of what has been submitted to the Chief Scaler, and the green duplicate rema ins with the Project Supervisor as part of the PNGFA project based records for a minimum of two years . Where a Check Scaling Sheet sent to the Chief Scaler indicates that action by the Chief Scaler is required, the Chief Scaler will use the raw scaling data to calculate the discrepancy between the vo lume based on the data measured by the licensed log scaler, and the vo lume based on the data measured by the Project Supervisor. A 3% tolerance is allowed Where a check scaling indicates a discrepancy that is more than 3% , compensatory royalty and other charges will be levied. These will be calculated based on the volume of all the logs scaled by that Licensed Scaler since the previous scale check, and the percentage difference. Where the log volume for the sample is within the allowed 3%, or is less than that based on the Licensed Scaler's log measurements, no compensatory charges will be made. The Chief Scaler may also take further action as he considers appropriate, including the cancellation of the scaler 's licence. 10. LOG STACKING ON THE SKIDS Logging operators must stack logs on the log landing in such a way that PNGFA Project Supervisors can gain easy access to the ends of the logs for periodically checking log identification and log scaling. This means that individual log stacks must be far enough apart to allmv easy access between the stacks, and where the log landing is excessively muddy logs must be stacked on bearers. 11. DECLARING LOGS ASSESSMENT HARVESTED AND ROYALTY SELF Royalty payments are only one component of the forest revenue system. Royalty charges are based on the volume of logs scaled on the log landing . By the lO th of the following month, or more often as required, each Timber Permit or Timber Authority holder (or its 15 cont ractor) must submit to the PNGFA Provinc ial Forestry Officer a Declaration Of Logs Harvested And Royalty Self Assessment. The declaration must be accompanied by i cheque made out to the PNG Forest Authority for th e royalty payment due. The declaration consists of three parts as follows: I (1) A swnmary of all the Log Scaling Record Sheet serial nwnbers included in the declaration by landowner or clan group name, and the Set-up number from which the logs were harvested. At the t. ime the dec1 aration is submitted, a number of Set-ups will be 'act ive" i.e. approved for harvesting to commence and not yet signed off by the PNGFA Project Superv·sor as satisfactorily completed. The summary in the declaration must list each curren tly active Set-up and indicate a "Ni 1" return if no logs were harvested from the Set-up during the period since the immediately previous declarati on was made (2) A detailed listing of all logs harvested and scaled during the month, including the calculated volume, both gross and net where there are defects. (3) A royalty self-assessment. The declaration must follow the layout prescribed in the pro forma shown on page 16. Declaration forms will not be supplied by the PNGFA. It is expected that each logging company wi 11 computer generate its own forms. I Logs may not be included in a schedule of logs inten ed for export lsee " Procedures For Exporting Logs" Apri l 1996) until they have been declared for royalty purposes. I n order to facilitate the export of logs during the same month as they were harvested and scaled, Declaration Of Logs Harvested And Royalty Self - Assessment may be submitted for periods of less than one month. However these must be matched with a subsequent declaration for the balanc e of the month. Al l logs recorded as scaled on the official Lo Scalin Record Sheet s for the month must be included in the declaration(s) for that month. DECLARN .WKJ DECLARATION OF LOGS HARVESTED AND ROYAL TY SELF-ASSESSMENT TIMBER PERMIT/AUTHORITY NUMBER: FOR PERJOO rROM : T™BER PERMIT IA UTHORJTY HOLDER: TO: PART 1. SUMMARY OF LOG SCALING RECORD SHEET NUMBERS INCLUDED IN THIS DECLARATION [A SET-UP NUMBER: LCXi SCALING RECORD SHEET NUMBERS : SET-UP NUMBER: LOG SCALING RECORD SHEET NUMBERS: SET-UP NUMBER: LOG SCALING RECORD SHEET NUMBERS: LANDOWNER/CLAN GROUP NAME: SET-UP NUMBER: LOG SCALING RECORD SHEET NUMBERS: SET-UP NUMBER: 1...00 llCALJNO MCOfU) SJ-m!IT NUMlllilU : SET-UP NUMBER: LOG SCALING RECORD SHEET NUMBERS: CONTINUE FOR ALL LANDOWNER/ CLAN GROUPS AND CURRENTLY ACTTVE SET-UPS ,, TOTAL NUMBER Of LOGS DECLARED: NUMBER or LOGS ENTERED ON SHEET § § § § § § ,, J .JJ9 , j jJ 9 .• • II I-' 0\ , . PART 2: DETAILED LIST OF DECLARED LOGS LOG LOG TAG SPECIES A VERA GE LOG GROSS M l ~!\E. ~ M IM'Rl?ll CO!:'£ ! 0{; l C-1'.Jl;.TU '-'"' • l"'UI C' ...... ..,..., ... ..., DIAMETER (cm) (rn ) (mJ l o lh n,e declm al pl aces ) 1 2 3 4 5 6 7 etc TOTALS: II PART 3: ROYAL TY SELF-ASSESSMENT ROYALTY RATE: K /MJ TOTAL ROYAL TY PAYMENT DUE: K .................. .. CHEQUE DETA ILS : BANK : THIS DECLARATION WAS SUBMITTED BY: NAME (PRINT): DEFECT A VER.AGE TYPE D~C'T (C2/CI/L) DIAMETER (on) II CHEQUE NUMBER : DEFECT ' c, ... , ,.....,.. .. , . ,a.;.J.,u111 (m) II NET ,, ........ '""T"' "\..JL, Vl 'rJ C, (mJ lo lhr.., dedmaJ places) I I-> J tCON-r~Ae-T- PH0NE-Nl:JMBE·&:::J---. -... -.. -... -... -.. -... -... -.. -... -... ------------------------11 SIGNATURE: 18 12. CONTROL BY THE PROVINCIAL FORESTRY OFFICER On receipt of the monthly (or more often) Declaration Of Logs Harvested And Royalty Self-Assessment, and the accompanying cheque, the Provincial Forestry officer will: (1) ( 2) Deposit the cheque and obtain a deposit receipt slip stamped and signed by the receiving bank. Check the Declaration Of Logs Harvested And Royalty Self-Assessment by using the original Log Scaling Record Sheets to: ( i) Check that the number of logs declared for each Log Scaling Record Sheet macches with the actual number of logs recorded on that sheet; (ii) Check that the detailed log list declares the details for the correct number of logs. (3) Check a sample of the volume calculations (using the formulas set out in Appendix 2) to ensure that the formula used in the logging company computer is correct. ( 4 ) ( 5) Check that the royalty payment has been correctly calculated and that the cheque subrni~ted and banked was for the correct amount. Fill in a Declaration Of Logs Harvested And Royalty Self-Assessment Evaluation Form, and forward this with the logging company's Declaration Of Logs Harvested And Royalty Self-Assessment, and the deposit slip to the PNGFA Revenue Accountant at Head Office. A pro-forma Declaration Of Logs Harvested And Royaltv Self Assessment Evaluation Form is shown on page l9. Provincial Forestry Officers · may obtain master copies of this form from the Revenue Accountant at Head Off ice, or use photocopied forms. 19 DECLARATION OF LOGS HARVESTED AND ROYALTY SELF-ASSESSMENT EVALUATION FORM I TO BE FILLED IN BY THE PROVINCIAL FORESTRY OFFICER AND SENT TO REVENUE SECTION PNGFA HEAD OFFICE 1. DATE COMPANY DECLARATION RECEIVED: ....... ./. .... . ./19 .. .. . 2. DATE CHEQUE BANKED: ...... ./. ..... ./19 .. ... 3. ALL THE MONTH'S SCALING SHEETS HAVE BEEN DECLARED (ONLY REQUIRED IF DECLARATION COVERS A FULL MONTH OR IF DECLARATION IS FOR THE BALANCE Of A MONTH): YES NO 4. NUMBER OF LOGS DECLARED TO BE RECORDED ON EACH I LOG SCALING RECORD SHEET IS CORRECT: ,~~Y~E~S~-~N~O~~ 5. THE TOTAL NUMBER OF LOGS DECLARED IS CORRECT: YES 6. SAMPLE VOLUME CALCULATIONS CONFIRM COMPANY CLACULATIONS ARE CORRECT: YES 7. THE SELF-ASSESSED ROYALT PAYMENT IS CORRECT AND CHEQUE WAS FOR CORRECT AMOUNT: YES CHEQUE DEPOSIT SLIP ATTACHED (TICK BOX): COMPANY DECLARATION ATTACHED (CHECK BOX): ANY "NO" ANSWERS INDJCA TE THAT TI-IE PFO MUST INVESTIGATE AND/OR REPORT ISSUE TO HEAD OFFICE EVALUATION CARRIED OUT BY: NO NO NO NAME (PRINT): SIGNATURE: :~:::::::::::::::::: :::::::: ::: r:: :: :::: ::: DATE: ...... ./. ..... ./19 .. .. . 20 13. SUMMARY OF INFORMATION GENERATED/RECEIVED AND ACTION TO BE TAKEN A. LOGGING COMPANY * * * Generates (using PNGFA supplied sequentially numbered forms) Log Scaling Record Sheets filled in by Licensed Scaler employed by the logging company. Daily (or as frequently as possibl e) submission of original and first duplicate to the PNGFA Project Supervisor. Second duplicate kept by company for preparation of Declaration Of Logs Harvested and Royalty Self-Assessment. Generates Declaration Of Loqs Harvested And Royalty Self-Assessment. Submitted to PNGFA Provincial Forestry Officer monthly or more often accompanied by a royalty cheque made out to the PNG Forest Authority. If submitted more than once a month a Declaration Of Logs Harvested And Royalty Self Assessment for the balance of the month to be submitted by the 10th of the following month. Declarations for the month to include all logs included on Log Scaling Record Sheets filled in during that month. Rec.e.iv-e s ( . .L.i.ce.r:t.s.ed-.Sc.a.J.-e.;r )--Gl.-GGP:rL-G-f--t--1:t-e-LG§I- Sc a 1 in q Check Sheet, at minimum once a fortnight. B. PNGFA PROJECT SUPERVISOR * * Receives original and duplicate Log Scaling Record Sheets from the licensed scaler. Forward the original to the Provincial Forestry Officer approximately weekly. Adds duplicate Log Scaling Record Sheet to project based records. Checks that Log Scaling Record Sheets are being submitted daily (or as often as possible) and if not ensures that this is arranged. Generates Log Scaling Check Sheet fortnightly for each licensed scaler. If necessary :sorts out minor differences with the scaler. If necessary initiates action by the Chief Scaler by ticking appropriate box. Original submitted to Chief Scaler as soon as possible after being generated, wit.h one duplicate to log scaler, and one duplicate t.o project based records. 21 C. PNGFA PROVINCIAL FORESTRY OFFICER * * * * * Supplies Log Scalinq Record Sheets to each Timber Permit/Authority holder in the province recording the serial numbers issued to each. Receives original Log Scaling Record Sheets from Project Supervisor approximately weekly. Checks that sheets properly filled in, and if not generates advice to the Chief Scaler to take action. Checks that the Project Supervisor is submitting the original Log Scaling Record Sheets approximately weekly, and if not takes action to ensure that this happens. Checks off the serial numbers of the Log Scaling Record Sheets received against the serial numbers of those issued. Where Log Scaling Record Sheets appear to be missing takes action to obt a in explanation from the logging company. Advises the Chief Scaler regarding apparently lost sheets. Receives Declaration Of Logs Harvested And Royalty Self-Assessment from logging company. Undertakes sample check of declared volumes against original Log Scaling Record Sheet . Initiat e s action if inconsistencies are found. Checks that the logging company is declarations at least monthly, and if action to ensure that this happens. submitting not takes Receives the royalty cheque from the logging company and immediately banks it obtaining a stamped and s i gned deposit receipt slip. Prepares a Declaration Of Logs Harvested And Royalty Self - Ass e ssment Evaluation Form, and submits this with the declaration and the cheque deposit receipt slip to the Revenue Accountant at Head Office. D. CHIEF SCALER * * * Maintains a supply of Log Scaling Record Sheets and ensures that each Provincial Forestry officer does not run out of stocks. Maintains a supply of Log Scaling Check Sheets and ensures that each Project Supervisor does not run out of stocks. Receives original Loq Scaling Check Sheets from Project Supervisor. Records receipt and date of scaling check. Checks if action required, and if so take s appropriate action. Where check scale is * * 22 required and it shows the sample to be 3% or more under-scaled, take appropriate action and prepare instruction to Revenue Section to invoice additional royalty charges. Checks that each Project Supervisor is submitting a Check Scaling Sheet for each active log scaler once a fortnight, and if not takes action to ensure that this happens. Receives advice from the Provincial Forestry Officer when they find Log Scaling Record Sheets which have not been properly filled in. Takes action to ensure this does not continue to happen. Receives advice from the Provincial Forestry officer when Log Scaling Record Sheets are missing, and takes appropriate action, including the possibility of fines. E. PNGFA HEAD OFFICE - REVENUE SECTION * Receives the Declaration Of Logs Harvested And Royalty Self-Assessment Evaluation Form, the logging company's Declaration Of Logs Harvested And Royalty Self-Assessment, and the royalty cheque receipt slip from the Provincial Forestry Officer each month (or more of ten) . Checks that the information received from the Provincial Forestry Officer is received regularly for each project each month, and if not takes action to ensure that this happens. : 1 APPENDIX 1 CODES FOR PNG COMMERCIAL TREE SPECIES SPECIES CODE AGA AGL ALB ALH ALW AMB AMO AMW ANT ARH ARK ASG ASH ASP ASS BAL BAS BEP BEW BIP BOM BOS BOW BTO BUR CAD CAG CAH CAL CAM CAN CAR CEH CEJ CEL CEM CEP CER CHR CLL CLP COR cow CRY CWvi/ COMMERCIAL NAME/SPECIES Kauri pine (Agathis) Aglaia (Aglaia) Albizia Brown (Albizia procera) Alstonia Hard (all except A. scholaris) Albizia Whate (all except A. procera) Amberoi (Pterocymbium beccarii) Arnoora/Pacific Maple (Agiaia cucullata) Almond White (Alphitonia) Antiaris (Antiaris toxicaria) Hoop Pine (Araucaria cunninghamii) Klinki Pine (Araucaria hunsteinii) Ash Scaly (Ganophyllum falcatum) Ash Hickory PNG (Flindersia ifflaina) Ash Silver Papuan (Flindersia amboinensis) Ash Silver/Ash Silkwood (Flindersia schottiana) Balsawood (Ochroma lagopus) Basswood PNG (EndospermurrJ) Beech PNG (Nothofagus sp ) Beech Wau (Elmerrillia pauana) Birch Pink (Scliizomeria) Bombax (Bombax ceiba) Box Swamp PNG (Tristania suaveolens) Boxwood PNG (Xanthophyllum papuanum) Brown Tulip Oak (Heritiera trifoliolata) Burckella (Burkella obovata/B. sorei) Candlenut (Aleurites moluccana) Canarum Grey (Canarium oleosum) Camphorwood PNG (Cinnamomwn) Calophyllum (Calophyllum) Campnosperma (Campnosperma brevipetala) Cananga (Canaga oderata) Canarium Red (Canarium indicum) Celtis Hard (Celtis philippinensis/ C. latifolia) Cedar Java (Bischofia javanica) Celtis Light (Celtis nymanii/C. kajewekii) Cedar Mangrove (Xylocarpus papuanum) Cedar Pencil (Palaquium warburgianum) Cedar Red (Toona sureni) Chrysophyllum (Chrysophyl1um roxburghii) Carallia (Carallia brachiata) Celery-Top Pine (Phyllocladus hypophyllus) Cordia (Cordia dichotoma ) Coachwwood PNG (Ceratopetalum succirubr.) Cryptocarya/Medang (Cryptocarya) Cheesewood White/Milky Pine (Alstonia scholaris) CWY DAC DIL DRY DUA DYS EBO END ERI EUH EUL FIG FLA GAG GAL GAR GLO GME GON GOR GUW HAY HEK HEN HER HIB HOH HOD HOR IRS IVW KAK KAM KAN KAP KEM KEW KIN KIS KWI LAB LAP LIB LIT LOP MAB MAC MAH MAK MAL MAM 2 Cheesewood Yellow (Nauclea) Dacrydium (Dacrydium nidulum) Dillenia (Dillenia papuana) Drypetes (Drypetes) Duabunga (Duabanga moluccana) Dys ox ( Dysoxy 1 um) Ebony (Diospyros ferrea) Endiandra/Medang (Endiandra) Erima (Octomeles sumatrana) Euodia Heavy (Euodia bonwickii) Euodia Light (Euodia elle:ryana) Fig PNG (Ficus) Flacourtia (Flacourtia) Garo Garo (Mastixiodendron pachyclado) Galbulimima/White Magnolia (Galbulimima belgraveana) Garuga (Garuga floribunda) Glochidion (Glochidion) Gmelina/White beech (Gmelina muluccana) Gonostyllus (Gonostylus macrophyl)us) Gordonia (Gordonia papuana) Gum Water (Syzigium sp.) Hardwood Yellow (Neonauclea) Hekakoro (Gluta papuana) Hernandia (Hernandia) Heritiera (Heritiera) Bulolo Ash (Hibiscus papuodendron) Hopea Heavy (Hopea iriana/H. glabrifolia) Hopea Light (Hopea forbesii/H. papuana/ H. similis/H. celtidiflora) Horsfieldia (Horsfieldia) Ironbark Scrub (Bridelia minutiflora) Ivorywood PNG (Siphonodon celastrineus) Kasi Kasi (Xanthostemon sp.) Kamarere (Eucalyptus deglupta) Kandis (Garcinia latissima) Kapiak (Artocarpus) Kempas PNG (Koompassia gran.diflora) Kerosene Wood (Cordia subcordata) Kingiodendron (Kingiodendron) Kiso (Chisocheton) Kwila ( Intsia) Labula (Anthocephalus chinensis) Lapome PNG (Teysmanniodendron ahernianum/ T. bogoiense) Libocedrus (Libocedrus pauanus) Litsea/Medang (Litsea) Lophopetalum/Perupok (Lophopetalum torricellense) Mangrove Black (Bruguiera gymnorhiza/ B. parviflora) Macaranga (Macaranga aleuritoides) Malaha (Eucalyptopsis papuana) Manilkara (Manilkara kanosiensis) Malas (Homalium foetidum) Mangrove Milky (Exoecaria agallocha) ,. ' MAN MAR MAS MAT MAW MER MGB MIG NEO NEU NUT OAP OAR OAS OAW OPS osc 0TH OWT PAN PAR PAS PER PIM PLA P.L.H PLR PLT PLW POB POD POH POL QUA ROS RWD SAG SAH SAP SAS SEM SIL SIW SLO SPO STE TAU TEM TER TET TRC TRI 3 Mango (Mangifera minor) Mangrove Red (Rhizophora ) Maple Scented (Flindersia laevicarpa ) Maniltoa (Man iltoa) Mangrov e White (Avicenni a marina) Mersawa PNG (Anisoptera thurifera) Brown Mangrove (Lumnitzera l itt orea) Milkwood Grey ( Cerbera f loribunda) Neoscortechinia (Neoscort e chnia) Neuburgia (Ne uburgia corynocarpa) Nutmeg (Myristica) PNG Oak (Lithocarpus / Cast on opsis) Oak Red (Lithocarpus celebicus) Oak Silky (Finschia chloroxantha, Grevillia papuanaH Helici a sp, St enocarpus sp) Oak White (Castonopsis acuminatissimo) Oak Pink Silky (Oreocallis wickhamii) Oak She (Casu arina) Others Oak White Tulip (Pt erygota horsfieldii) Pangium (Pangium edule) Paratocarpus (Paratocarp u s venenosus) Parastemon (Parastemon versteeghii) Pericopsis (Pericopsis mooniana) Pimeleodendron (Pimeleodendron) Planchonia (Planchonia papuana) Plum Busu (Maranthes corymbosa) Planchonella Red (Planchonella torricellensis) Plum Tulip (Pleiogynium) Planchonella White (Planchon e lla kaernbachiana) Brown Podocarp (Decussocarpus) Podocarpus (Podocarpus sp» Highland Podocarp (Dacrycarpus imbricatus) Polyalthia (Polyalthia) Quandong (El aeocarpus) Rosewood (Pterocarpus indi cus) Oriorno Redwood (Adinandra forbesii) Satinheart Green (Geijera salicifolia) Saffronheart (Halfordia) Satinwood Pink (Buchanania» Sassafras PNG (Dryadodaphne) Semi carpus Silkwood Maple (Flindersia pimentelania) Siris White (Ailantus integrifolia) Sloanea (Sloanea) Spondias (Spondeas cytherea) Sterculia (Sterculia) Taun (Pometia pinnata) Tetrameles (Tetremeles nudifl ora) Terminalia (Terminalia sp} Tea Tree (Malaleuca leucadendron) Trichade nia (Trichadenia philippinens ) Tristiropsis (Tristiropsis) TUL VAT VIT WAB WAL WAR 4 PNG Tulipwood (Harpullia) Vatica (Vatica raasak) Vitex (Vitax cofassus) Wattle Brown (Acacia aulacocarpa) Walnut (Dracontomelon dao} Wattle Red (Acacia crassicarpa) APPENDIX 2 FORMULAS FOR CALCULATING LOG VOLUMES The Brereton method is used for log volume determination. 1. LOGS WITH NO DEFECTS V =0.7854xD 2 xL 10,000 (0.7854 lS Pi /4) Where V = volume in cubic meters D = average diameter in centimetres L = length in meters D = d , + d 2 + d, + d 4 4 Where D = ave rage diameter in centimetres d 1 , d 2 , d, and d 4 = the four diamet er measurements taken two at each end of the l og at right angles 2. LOGS WITH CORE DEFECTS (a) Where core defect visibl e both ends of the log (defect type C2) Where V = net log volume in cubic meters V1 = vo lume of the log (including defect) calculated using the formula shown in 1. above V 2 = volume of the core defect calculated using the same formula as shown in 1. above (b) Where core defect v isible at one end of the log only (defect type Cl) Where V = net log volume in cubic meters V1 = vo lume of the log (including defect) calculated using the formula shown in 1. above V2 = volume of the core defect estimated according to the following formula V 2 = 0.7854 X D2 X (L/2) 10,000 Wherev2 = defect volwne i n cubic meters 3. LOGS WITH LENGTH DEFECTS Defect type L. V = 0 . 7 8 5 4 X D 2 X ( Ll----=----1~ 10,000 D = average log diameter in centimetres L = log length in meters WhereV = net volwne in cubic meters D = average diameter in centimetres L 1 = log length in meters L 2 = defect length in meters WhereD = average diameter in centimetres d 1 , d 2 , d, and d. = the four diameter measurements taken two at each end of the log at right angles y :. ' · V