Audit Methods for Demolition and Resettlement Compensation Projects

Audit methods for demolition, resettlement and compensation projects

How to manage and make good use of land acquisition, demolition, compensation and resettlement funds to ensure that limited state-owned funds are used on the cutting edge to safeguard the vital interests of the people , below I have compiled articles for you about the audit of land acquisition, demolition, resettlement and compensation projects, just for your reading and communication!

1. Three common misunderstandings

Shantytown reconstruction projects The important characteristics of the project are that it has a large scope of renovation, involves a large number of demolition households, and the complex situation of unlicensed houses and historical houses. It is an important livelihood project that attracts high social attention. It is directly related to the standardized use of demolition funds and the effective implementation of demolition and resettlement policies. The vital interests of the people and social stability are related to the harmonious development of regional social economy. However, during the audit and verification process, auditors are prone to the following three major misunderstandings:

Misunderstanding 1: In addition to demolition follow-up audits , the demolished houses in the audit project have long been demolished. Some of the original areas of the demolition projects have been built and houses have been built. Some shanty town reconstruction projects started many years ago. Most of the demolished houses have been lost and the original residents have already moved out. , Times have changed, and auditors are faced with the "three difficult" situations of difficulty in investigation, difficulty in verification, and difficulty in obtaining evidence, thus creating the illusion that it is difficult to carry out audits of demolition projects.

Misunderstanding 2: Demolition and reconstruction projects have implemented a one-household-one-file system, and all demolition projects have been tracked and audited. The archives should be highly standardized and complete, so the value of audit verification is not high. big.

Misunderstanding 3: The content of demolition and renovation audit projects is complicated, involving both residential projects and non-residential projects, both licensed and unlicensed houses and historical houses. It requires calculation of location price and Calculate the replacement value, etc. At the same time, the measurement standards and conditions of each house must also be distinguished according to the actual situation. If the auditors are not familiar enough with policies, regulations and demolition plans, it will be difficult to distinguish or find problems, so the audit Personnel believe that spending too much time and energy on demolition projects is a thankless task.

The above three major misunderstandings can easily cause auditors to be unwilling to conduct in-depth investigations into demolition projects, and the audit content is only superficial. Therefore, it is easy to miss the opportunity to discover clues to the case. To get out of the misunderstandings, you need to pay attention to the details. Get started.

2. Possible audit methods

There are mainly the following types of problems in land acquisition, demolition and resettlement compensation projects: The first type is that local policies and regulations are violated during the demolition process, and the compensation amount is overcalculated. The second category is the problem of not following the demolition plan, resulting in the loss of state-owned funds; the third category is the problem of defrauding state-owned funds through fraud; the fourth category is the problem of imperfect demolition management system and the existence of liability risks. During the audit, attention needs to be paid to the following aspects.

(1) Familiarize yourself with policies, collect local laws and regulations, and start from the basic work

At present, there are many top-down policies, laws and regulations on housing expropriation across the country, which are Some specific matters are also stipulated in more detail. For example, the "Regulations on the Management of Urban House Demolition" and the "Implementation Measures for the Management of Urban House Demolition in a City" clarify the compensation methods, price determination and calculation conditions in demolition compensation and resettlement. The "Opinions on Compensation for the Demolition of Historical and Undocumented Houses in a City" clarifies the identification standards for historical and undocumented houses. The "Implementation Opinions on the Valuation of Urban House Demolition in a City" clarifies the content of house evaluation and the qualifications of evaluation agencies. It is clear that if auditors want to gain something from expropriation and demolition projects, it is essential to master and apply policies and regulations proficiently. Otherwise, problems will not be discovered right in front of them, allowing the problems to slip away from the eyes of auditors.

(2) Reasonable grouping, classification and organization, starting from the source of audit data

1. Grouping and division of labor must be reasonable. The audit work should first clarify the work ideas and prepare an audit implementation plan with clear audit scope, prominent focus, accurate method and operability, so as to avoid detours in the audit work, reduce audit costs and improve audit work efficiency. According to the audit personnel's requirements, Responsibilities: Carry out audits through group audits, effective connection, and comprehensive promotion. According to the audit function, the groups can be divided into: First, the financial audit team, which mainly conducts audits around the assets and liabilities, fund operations, capital operations and financial management of the demolition project headquarters, focusing on whether the use of demolition funds is in compliance with regulations. , whether there are any illegal phenomena in the process of fund operation, whether the cashing of demolition and resettlement compensation funds is consistent with the demolition agreement, etc.; second, the demolition audit team mainly examines whether there is arbitrary household division and expansion in the demolition and reconstruction since the shanty town reconstruction, Creating a larger space for rent-seeking for individual people, violating policies and regulations in the demolition agreement to expand the amount of compensation, concealing the true situation during the demolition process and repeating compensation; the third is the infrastructure project audit team, which mainly focuses on whether there is project quality in the construction of the houses that are still under construction Issues such as inferiority and whether the infrastructure construction procedures are legal and compliant are carried out.

The three groups must have clear responsibilities and connect with each other. For example, when the demolition audit team involves doubts about the inflow and outflow of a certain fund and needs to be checked in a timely manner, the financial audit team must quickly and accurately find all the movements of this fund and provide timely feedback. *** Let's discuss whether it is necessary to continue to extend the audit, so as to reduce the duplication of work in each group and effectively improve the quality and efficiency of the work.

2. The classification of information must be reasonable. Shantytown reconstruction projects have a large amount of financial data, a lot of business information, and complex accounting forms, which need to be reasonably classified and sorted. On the one hand, there is a lot of data in financial statements and business statements, and the amount of funds entering and exiting is large. Moreover, some business data cannot be connected to each other because the people who make the tables are different, so the analysis and comparison work is extremely difficult; On the other hand, there are many minutes of various meetings, covering almost all aspects of the project department's work responsibilities. Due to the implementation of the one-household-one-file system, there are also many demolition files, which makes it difficult to determine the focus of the audit work. Therefore, it is difficult to sort out various materials. is particularly important. For example, when screening various meeting minutes, extract information deemed valuable for auditing, classify them by financial, demolition, engineering, administrative, etc., and distribute the compiled information to the corresponding working groups, and each group will perform the audit while Check the information to provide a reference basis for discovering problems.

(3) Clarify the ideas, grasp the key points, and start with the details

Clarifying the ideas and focusing on the key points are the key to the success or failure of the audit work, especially the audit of demolition projects, which must be Only by focusing on the subtleties can we reveal problems and even find clues to the case.

First, start with the data to find the key points of the audit. First, we collate, analyze and compare the business data of demolition projects provided by the audited unit, and discover audit doubts. For example, under the same conditions, the data on unlicensed houses and historical houses in a certain area are quite different from the data in other areas. The area of ??unlicensed houses and historical houses is larger than that of licensed houses, or even N times the area of ??licensed houses. The opposite is true for other areas with the same conditions, so this area can be included in the focus scope of the audit. In addition, based on the comparative analysis of the demolition data and the resettlement data table, the areas with serious household division and area expansion can be included in the audit focus, and the demolition files with larger areas of resettlement houses to be built or with outstanding household division can be randomly inspected.

The second is to find audit doubts from the archives: after comparing the basic data, we selectively extract from the demolition archives of one household and one level the enterprises with large scale, large amounts of compensation, and Household resettlement has a large number of households, unlicensed houses and files with a relatively large area left over from history. Compare each compensation matter in the demolition files with various policies, regulations and demolition plans, and review and recheck the calculations item by item, thereby discovering loopholes in the data and generating audit doubts that require further review. Especially when auditing demolition files, it is necessary to focus on matters such as the demolition and resettlement agreement, the identity and household registration information of the people being demolished, the ownership certificate and land certificate of the demolished house, the house survey and area calculation, and the house evaluation report. When reviewing the files, focus on the calculation and calculation of the demolition and resettlement compensation, house relocation compensation, temporary resettlement compensation, business compensation, compensation for unlicensed houses and historical houses, house decoration compensation, and compensation for ancillary facilities in the demolition agreement. It is determined that, of course, when the audit time and energy are limited, it is impossible to cover everything. It is necessary to focus on selecting important items for audit review to find audit doubts.

The third is to find audit breakthrough points from the outside. On the one hand, it is to find important information to support the audit evidence, such as aerial cadastral maps that comply with the time specified in the policy, to confirm the authenticity of the demolished houses; on the other hand, it is to find the personnel involved in the demolition work, such as housing certification auditors, demolition teams The person in charge, the person in charge, the responsible person, etc., should investigate and understand the entire process of the demolition project, make inquiries and test and analyze the internal control process, and find loopholes in the demolition procedures and management from the key aspects of internal control, so as to provide Auditing finds breakthrough points.

3. Several matters that should be focused on during the audit

(1) Basis for confirmation of unlicensed houses and houses left over from history

Due to their age and the The property rights registration system is not perfect, and it is very difficult to confirm unlicensed houses and houses left over from history. In some areas, it is mainly done by mutual verification by streets, communities or adjacent houses, and no effective evidence materials are obtained to prove the identification results. Therefore, Compensation for unlicensed houses and houses left over from history are often the easiest loopholes to be exploited by individuals in demolition projects, becoming a convenient channel for extracting state-owned funds.

In order to obtain conclusive evidence and find breakthroughs in the audit, it is necessary to use aerial cadastral map data that meets the policy requirements as the most important confirmation basis, and combine it with original data such as demolition site survey maps to analyze and compare their relevance and consistency. Start from the following aspects: First, compare the on-site survey map with the red line map attached to the real estate certificate, check whether there is a serious discrepancy between the on-site survey map and the real estate certificate map, and check whether the area of ??the house has been overlapped or double-counted The second is to re-check and calculate the area of ??unlicensed houses and historical remnants indicated on the on-site survey drawings to check whether there are human calculation errors in the house area and whether there are conflicts in the identification of the nature of the same house, resulting in repeated compensation or excessive compensation. The third is to compare the aerial photos with the on-site surveying maps, and require the surveying and mapping personnel to identify the specific location of the mapped house on the aerial photos to check whether there is any false drawing of houses.

(2) Illegal behaviors in non-residential land and house compensation

Non-residential demolition households involve a wide range of land, a large number of houses, complex construction conditions on the ground, and a large amount of compensation funds When large, especially some state-owned large and medium-sized enterprises are demolished, they not only need to sign a demolition compensation agreement, but also sign some supplementary agreements. Auditors should distinguish and treat them carefully, carefully analyze the contents of the agreement, and focus on the following points: Aspects: First, based on the land and building ownership certificates provided by the enterprise, comprehensively verify the authenticity of the land area and the existence of the houses, check whether there is any confusion between the nature of the house and the land, and obtain compensation for high-standard violations, such as treating industrial buildings as commercial facades. standards or industrial land is compensated according to commercial land standards. The second is to check whether there is any violation of the agreement and repeated signing of contracts. That is, whether the demolition costs that have been compensated to state-owned enterprises are recalculated and compensated to individuals who have a leasing relationship with the enterprise during the demolition process, resulting in repeated compensation for the same land or houses; the third is to review the overall housing ownership certificate of the state-owned enterprise after it has been processed , whether there were artificial household divisions during the demolition process and obtaining compensation fees for indoor facilities, moving fees, transition fees, demolition incentives, etc.; fourth, check whether there were violations of local regulations, deliberate confusion of resettlement methods, and suspension of production and operation of non-residential houses. The act of compensating.

(3) Behaviors that damage national interests during the demolition management process

Due to the current imperfect demolition management mechanism, imperfect management system, unclear compensation standards, and the absence of some responsible persons in management Affected by factors such as other factors, behaviors that increase demolition costs and harm national interests often occur during the demolition process. Therefore, during the audit process, one should evaluate whether the internal control system is sound, whether the internal management mechanism is operating normally, and whether there are any problems due to inadequate systems. Problems such as strictness, unclear standards, and lack of internal controls have given some demolishers greater room for rent-seeking, leading to behaviors that harm national interests. For example, according to the demolition ledger records, there are no standards for house-to-house resettlement in residential buildings, which is highly arbitrary. The area of ??house-to-house resettlement is several times the area of ??the original residence. At the same time, the registered residence addresses of some of the people who are building the houses are not in the same place as those of the people who have been demolished. , nor is it a case of inheritance, donation, or ownership of property rights, and should be strictly investigated. The second is to pay attention to the housing evaluation report, conduct a comprehensive review of the calculation methods, standards, and time points in the evaluation report, and check whether there is any unauthorized tampering with the measurement standards and conditions to increase the compensation amount, and whether there is any modification of the calculation time point that causes the unit value of compensation to increase. , thus over-calculating the compensation amount. The third is to examine whether the compensation basis for temporary buildings is conclusive, whether the reasons are sufficient, and whether there is any behavior in which temporary buildings occupying roads are compensated as certified houses or unlicensed houses. The fourth is to focus on the loopholes in the management of demolition projects and conduct audits from various aspects such as whether the demolition procedures are legal, whether the signing of the demolition agreement is compliant, whether the actual resettlement is inconsistent with the agreement, and whether there are legal risks in the signing of the compensation agreement.

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