Who has experience in auditing land acquisition and demolition funds?

Some Experiences on Audit of Land Requisition and Demolition Funds

Cai zhixian

With the acceleration of economic development, the state's investment in infrastructure construction has increased rapidly, the scope of land acquisition and demolition has become larger and larger with the expansion of construction projects, and the cost of land acquisition and demolition has also increased day by day. The following compensation funds for land acquisition and demolition have become the focus, difficulty, hot spot and sensitive social issue concerned by leaders and the masses. The distribution and management of these funds are directly related to the vital interests of the people, social stability and the security of state-owned funds, and to the harmonious development of regional social economy.

We have been engaged in the audit of land acquisition and demolition funds for many years, mostly after the completion of land acquisition and demolition. The topography of the land has changed, and houses and ancillary facilities have been basically demolished. The materials we contacted during the on-site audit were mostly written materials, which were numerous and miscellaneous. The authenticity of the data provided by the audited unit is difficult to verify, and the specific implementation units of land acquisition and demolition have different requirements for compensation materials for land acquisition and demolition. In view of the present situation of the audit of special funds for land acquisition and demolition, the author combines the recent land acquisition and demolition work.

First, we must do a good job in pre-trial investigation.

In order to make the audit team have a general understanding of the land acquisition and demolition projects before the audit, it is very important to have a clear audit idea on the basis of mastering the land acquisition and demolition projects, and to formulate an audit implementation plan with clear audit scope, prominent focus, accurate methods and strong operability, so as to make the audit work less detours, reduce audit costs, improve audit efficiency, ensure audit quality and do a good job in pre-trial investigation.

Through the pre-trial investigation, we have a basic understanding and understanding of the preliminary procedures, bidding, land acquisition and demolition management, financial management, land acquisition and demolition business files, financial records, etc. of the whole project, find out the doubts and determine the audit focus. I think pre-trial investigation should focus on the following aspects:

First, understand the whole work flow of land acquisition and demolition, be familiar with the compensation scheme for land acquisition and demolition and relevant laws and regulations, be familiar with the scope of land acquisition and demolition of the project, and determine whether there is land acquisition and demolition beyond the scope, and whether the land for land acquisition has been handed over.

The second is to understand the legal compliance of the work procedures of land acquisition and demolition, that is, whether the land acquisition and demolition permit has been approved before the implementation of land acquisition and demolition, whether the procedures of land acquisition announcement, land acquisition compensation standard, resettlement plan announcement and so on have been fulfilled, and whether the hearing procedure has been held.

Third, understand the legitimacy and rationality of the formulation of compensation standards for land acquisition and demolition, that is, whether the determination of compensation standards for land acquisition and demolition conforms to the provisions of relevant laws and regulations, whether it has been approved by local governments, and whether the formulation, approval and implementation of compensation standards are the same working institution.

Fourth, understand whether the business files of land acquisition and demolition are complete and standardized, and whether the signing and approval procedures of relevant personnel on the business files are consistent with the pre-established workflow.

Fifth, understand the accounting and approval process of land acquisition and demolition funds, the scope and standards of land acquisition and demolition funds.

Two, the preparation of adequate audit implementation plan

Audit implementation plan is of great significance for auditors to successfully complete audit work and control audit risks. Adequate audit implementation plan helps auditors pay attention to key audit areas, find and solve potential problems in time, organize and manage audit work reasonably, and make audit work more effective. At the same time, it can also help the project leader to properly divide the work of the project team members, guide and supervise them, and evaluate their work. However, the compilation of the audit implementation plan for land acquisition and demolition is a continuous process with the characteristics of strong policy, many links and complicated situations, which runs through the whole audit project process.

Therefore, according to the basic information obtained from the pre-trial investigation, it is the key link of the next specific audit work to formulate an operable audit implementation plan. The plan shall specify the specific audit objectives, audit scope, audit content and focus, determination of importance, audit risk assessment, audit implementation procedures, audit steps and specific audit methods, the expected start and end dates of audit work and the division of labor among audit team members.

Three, grasp several key points of land acquisition and demolition site audit

(a) land acquisition and demolition survey and housing ownership confirmation

The original data formed by land acquisition and demolition survey is the most important legal basis for paying compensation for land acquisition and demolition; Housing ownership and structural use are the legal basis for determining compensation objects and implementing compensation standards. The problems of land acquisition and relocation households defrauding compensation fees for land acquisition and relocation and specific units taking compensation funds allocated by the construction unit mainly focus on the survey and demarcation of land acquisition and relocation and the determination of housing ownership. However, the auditor's audit of the authenticity of survey data cannot be fully verified because of the wide range of survey points for land acquisition and demolition and the large number of households involved. Therefore, the audit of land acquisition and demolition measurement data can start from the following aspects:

First, auditors can start with the inspection of the internal control system of land acquisition and demolition survey and measurement, analyze the weak links of internal control, and identify the audit breakthrough.

Second, auditors can compare the survey data with the land use certificate and land contract registration data, analyze the correlation and consistency between the survey data and documents, surveying and mapping appraisal and evaluation appraisal, and find out whether there are clues to falsely report the land acquisition area and defraud the land acquisition compensation.

Third, the auditor checks whether the registered house use and compensation area are consistent with the registered purpose of the certificate or relevant certificate by auditing the demolition ledger.

Fourth, auditors should go deep into the demolition site, visit the masses, do a good job in obtaining evidence, try to obtain first-hand information from the masses, and verify the authenticity of the written information provided by the audited entity.

(two) the determination and implementation of compensation standards for land acquisition and demolition

The determination and implementation of compensation standards for land acquisition and demolition are related to the vital interests of the relocated households and social stability. The audit of the determination and implementation of compensation standards for land acquisition and demolition should start from the following aspects:

First, review whether the compensation standard for land acquisition and demolition has been approved by the local government, and whether the construction unit and other units that specifically implement land acquisition and demolition have determined the compensation standard for land acquisition and demolition without authorization.

The second is to check whether the implementation of compensation standards for land acquisition and demolition is open and transparent, and whether the land acquisition approval authority, approval number, approval time, approved purpose, obligee, location, land type and area of expropriated land, land compensation standards, resettlement subsidy standards, ground attachments and young crops compensation standards, payment objects, payment methods, and specific resettlement methods for agricultural personnel are published. This is to accept the supervision of the masses and prevent black-box operations.

(three) payment of compensation funds for land acquisition and demolition

According to the current management mode and operation mode of land acquisition and demolition, land acquisition and demolition of construction projects are mainly implemented by local government land management departments and construction management departments. The compensation funds for land acquisition and demolition are mainly raised by the construction unit and then handed over to the local governments along the project for overall use. The construction unit and the local governments jointly contribute, and all of them are contributed by the construction unit. The compensation funds for land acquisition and demolition are usually paid to the relocated households and rural collective economic organizations in the form of cash payment or passbook distribution through the relevant departments of the city, county and village. Pay attention to the following aspects when paying compensation funds for land acquisition and demolition:

First, check whether the funds raised by the construction unit and the local government are paid in full and on time.

The second is to review whether there is any detention, interception, misappropriation or misappropriation of funds in all aspects of disbursement.

Third, if the land acquisition contract is adopted, whether land acquisition compensation is occupied by various excuses in the name of the contract will be examined.

Fourth, for land acquisition compensation, which is dominated by the village (group) rural collective economic organizations, whether the financial disclosure system has been established is audited, and the income and expenditure status is announced to the members of the collective economic organizations on a regular basis.

Fifth, whether the compensation funds for land acquisition and demolition are paid in full and on time, it is necessary to supervise publicity, accept social supervision, and the masses conduct in-depth investigation and verification.