Auditing real estate management before new requirements

Audit results indicate limitations and shortcomings.

Management, use and handling of state-owned real estate is one of the important contents in the management and use of public assets. Currently, the management and use of state-owned real estate to ensure efficiency, economy and anti-waste is an urgent issue, having an important impact on improving the efficiency of resource use, saving the budget, to serve the goal of socio-economic development.

Post-reorganization, the State Audit Office must focus on auditing the management, use and handling of public housing, specialized housing, resettlement housing funds and social housing. Photo: TL

Over the years, the State Audit has conducted many public asset audits, including audits of the management, use and handling of state-owned real estate facilities. This audit content is mainly integrated into the audit content of the management and use of public assets in local budget audits, budgets of ministries, departments and branches. Through the audit, the State Audit has compiled and provided information on the current status of management and use; at the same time, there have been many discoveries about limitations and inadequacies.

Specifically: the situation of using land to build headquarters and public service facilities for the wrong purpose, leaving them unused or using them inappropriately; a number of agencies, organizations and units have not yet completely resolved the situation of houses and land for headquarters and public service facilities being encroached upon, and disputes that have lasted for years; the issuance of land use right certificates has not been completed, and the public asset management database has not been declared or updated.

In addition, some units carry out joint ventures, associations, leases, and loans of state-owned houses and land for the wrong purposes, with the risk of losing the right to use; the implementation of land arrangement and handling is still slow, not ensuring progress; regulations on changing land use purposes due to relocation, arrangement, merger, and dissolution of agencies and units are still not strict...

From these findings, the State Audit Office has made recommendations to rectify, overcome and handle violations in the management and use of public land; at the same time, proposed to amend and supplement mechanisms and policies in this field.

However, in addition to the achieved results, the reality shows that the scope of auditing the management, use and handling of state-owned real estate by the State Audit Office often focuses only on the objects of administrative offices and operating facilities of public service units. Most of them only audit compliance with procedures and compliance with purposes in management and use.

The new context requires the State Audit to focus on auditing the management, use and handling of public housing, specialized housing, resettlement housing funds, social housing, housing for armed forces, old housing invested and built with state budget capital or established as public ownership according to the provisions of law, especially in Hanoi and Ho Chi Minh City. In particular, focus on in-depth auditing of the handling of state-owned houses and land when streamlining the apparatus, changing the location of headquarters as well as the issue of selling and leasing state-owned houses, the issue of valuation of assets such as houses and land when selling and changing the purpose of use.

The audit results must ensure a proportionate assessment of efficiency, especially in terms of practicing thrift, combating waste, and compliance with land use norms and working floor usage norms.

Innovate methods and develop audit guidelines

To improve the quality of auditing the management, use and handling of state-owned real estate, meeting the requirements set forth in the new context, the State Audit Office needs to implement the following main solutions:

Firstly, organize the audit of the management, use and handling of state-owned real estate into separate thematic audits or separate operational audits, especially in Hanoi and Ho Chi Minh City or for ministries and branches that own many public service establishments such as the Ministry of Education and Training and the Ministry of Construction .

In the case of integrated audits, the State Audit should audit each content according to the roadmap, in accordance with the management requirements of the Party and the State in each period. Apply the audit method based on risk assessment, focusing on auditing units with signs of violations or large-scale public real estate. Avoid setting audit objectives that are too broad, covering all contents of management, use and handling of real estate in one audit. For example, in the current period, the handling of headquarters and real estate facilities to ensure effective and economical use after the organization has been reorganized and streamlined needs to be focused on.

Second, develop and issue specialized audit guidelines on auditing the management, use, and handling of state-owned houses and land. In particular, it is necessary to provide unified guidance on the scope, content of the audit, assessments, and conclusions; in particular, it is necessary to clearly define a system of criteria for evaluating the effectiveness, savings, and anti-waste in the management, use, and handling of state-owned houses and land.

Third, strengthen training and in-depth development in public asset auditing, especially in the field of management, use and handling of state-owned real estate. At the same time, organize professional seminars and workshops to improve auditing skills in this field.

Auditors conducting audits of the management, use and handling of state-owned real estate must ensure that they are equipped with knowledge and understanding not only of legal regulations, but also of expertise and understanding of asset valuation, land management, construction management and bidding.

At the same time, promote the application of information technology in auditing the management, use and handling of state-owned houses and lands associated with the exploitation and use of centralized databases on public assets in localities and audited units.

Fourth, closely monitor the implementation of audit recommendations related to public real estate to ensure that units fully and promptly implement them; at the same time, recommend strict handling of cases of intentional delay, failure to implement audit recommendations or recidivism, to ensure the effectiveness of audit conclusions and recommendations./.

Source: https://daibieunhandan.vn/kiem-toan-viec-quan-ly-nha-dat-truoc-yeu-cau-moi-10399672.html