The forest revenue system and government expenditure on forestry in Lesotho
A paper prepared for the FAO work-programme component
on financing sustainable forest management
Working paper: FSFM/WP/03
The forest revenue system and government expenditure on forestry in LESOTHO
Nchemo Maile
Chief Forestry Officer,
Ministry of Agriculture,
Maseru, Lesotho
Forestry Policy and Planning Division, Rome
Regional Office for Africa, Accra
April 2001
© FAO 2001
INFORMATION NOTE ON THE FAO PROGRAMME ON FOREST FINANCE
ABSTRACT
EXECUTIVE SUMMARY
INTRODUCTION
Background informationDESCRIPTION OF THE FOREST REVENUE SYSTEM
Charges for roundwood productionADMINISTRATION OF THE FOREST REVENUE SYSTEM
Charges for the production of non-wood forest products and services
Charges on processed forest product production and trade
Other charges
The process of setting forest chargesTOTAL REVENUE COLLECTION AND DISTRIBUTION
The legal basis for the forest revenue system
Collection of charges and monitoring
Centralised and decentralised levels of government in revenue administration
Total collection and distribution of forest chargesGOVERNMENT EXPENDITURE ON FORESTRY
Expenditure by the main government forestry institution(s)DISCUSSION AND CONCLUSIONS
Overall appraisal of the forest revenue systemREFERENCES
The effect of other fiscal policies on sustainable forest management
APPENDIX 1: AN EXAMPLE OF FORM GP 142
APPENDIX 2: AN EXAMPLE OF FORM AG 162
APPENDIX 3: AN EXAMPLE OF A MONTHLY REVENUE RETURN
APPENDIX 4: AN EXAMPLE OF A MONTHLY EXPENDITURE RETURN