Audit Observation | Leading Cadre Natural Resources Assets Leave (Renzhong) Audit Opinion System Exploration

Since the 19th National Congress of the Communist Party of China, the audit of leaving the leading cadres' natural resource assets has shown a normalized and standardized trend. Due to the lack of specialized leading cadres' natural resource assets to leave the appointment (in the middle) audit opinion, the audit opinion still has the phenomenon of inaccurate and irregular problems. The audit opinions issued by local audit organs, especially municipal and county audit agencies, generally reveal the phenomenon of "homogeneity" and audit evaluation "thousands of people".

On April 19, 2022, the 25th meeting of the Central Committee of the Central Committee for Comprehensive Deepening the Reform Commission reviewed and approved the "Opinions on the Establishment and improvement of leading cadres' natural resources assets departure evaluation indicators" (referred to as "Opinions") The cadre fulfills the responsibility for the management of natural resources assets and ecological environmental protection. Taking the opportunity of learning and implementing the "Opinions", municipal and county -level audit institutions and auditors can combine local natural resource endowment and main functional positioning, closely linked to the protection of natural resources, ecological protection red lines, cultivated land protection red lines, carbon reduction, river and lake long lengths, long river and lakes. The implementation of the major decision -making deployment and implementation of the Party Central Committee, etc., and the benchmarking table "Fourteen Five -Year Plan" planned natural resources assets, the physical and environmental quality of the physical assets, and the binding of the resources and environmental quality of the ecological environment to clarify the "what to review" and solve the "how to try", solve the "how to do" "Trial", clarify "how to evaluate", ensure that the audit evaluation conclusions can withstand historical tests, do their best to reduce audit risks, improve audit efficiency, improve the effectiveness of audit, and ensure that audit opinions are characteristic, highlights, and highlights.

The main issues of the audit opinion of the leading cadres in the city and county audit organs exist

The problem of revealing the problem is "homogeneity" and failed to reflect local characteristics and resource endowments. The key tasks of the construction of ecological civilization disclosed in the audit opinion are slow, the ecological red line protection, the poor ecological red line protection, the poor project promotion, and the poor use of funds have "homogeneity". the value of.

The audit evaluation "Thousands of people", the portrait is inaccurate. In recent years, the majority of audit evaluations are "better", and the audit evaluation is "general". The main problem is "disconnected and there are contradictions.

The classification arrangement does not properly reflects the importance of auditing. The importance of audit running through the audit process is always reflected in audit opinions. "The main issues found in audit" should be important matters determined by the audit implementation plan. Some audit opinions are often unreasonable. They are neither close to the audited leading cadres to perform their duties, nor does it reflect the prominent problems of local natural resources and ecological environment. Some problems lack logical associations, and it is difficult to make reporters an overall impression.

The risks of natural resources asset management and ecological environmental protection are insufficient. There is a risk of natural loss of natural resources or transfer of property rights, and its value is uncertain; the quality of ecological environment is closely related to the local industrial development and layout. It should attract the attention of the audit team and occupy a place in the audit opinion.

The audit suggestions are "all seasons are accurate" and lack of targetedness. Grass -roots auditors generally reflect that the audit suggestions are difficult to write. Most of the cases are to apply the current national policy and policies, which often appear "large and general". If the entire audit opinion is regarded as a "medical examination report" that performs duties to the audit leading cadres, it may wish to consider the audit suggestion as the "prescription prescription". Positioning, right medicine, put forward the corresponding suggestions for the operation of the party and government agencies of the corresponding level.

Cause analysis and countermeasures

Insufficient preparations, the audit focus is not clear. On the basis of understanding policies and thorough policies, investigation and research on pre -trial data analysis and related matters is a necessary condition to determine the key audit. Basically, the direction of the audit can be correct. Available.

Not looking for a audit starting point. What matters are the audit starting point, which is the first problem that the audit team must solve. In accordance with the requirements of "focusing on the main responsibility", the promotion, management, and use of important ecological environmental protection funds should be promoted from key ecological civilization construction projects in the region. The effect of higher -level party committees and government policies.

The audit evidence is not sufficient and inappropriate. Audit and evidence collection is a technical work. It needs to obtain sufficient and appropriate evidence to obtain sufficient and appropriate audit matters in accordance with laws and regulations. In the process of evidence collection, it shall be fully communicated with the evidence as much as possible. Unless it involves major cases, it shall indicate the evidence collection process, the nature, conclusion, and qualitative regulations on the evidence collection form.

Macro policies are inaccurate. The theoretical level and policy level of the auditors determine the height of the audit found, and it is essential to form the overall context of the audit opinion, and determines the feasibility of the audit opinion. Only when the macro policy is accurate, the use of important requirements for "three distinguished" can be just right, so that the audit objects are taken orally.

The text is not refined and the context is not clear. Audit opinions can be generally "portrait" for auditors through reports. The text skills are a mirror, which also reflects the results of the audit to a certain extent. In general, the audit opinion layout, compact structure, conciseness, and smooth logic are the basic requirements. The importance of audit must run through the entire report to facilitate the reporting users to "understand". After the manuscript, you must repeatedly scrutinize, and even the punctuation symbols need to be considered. The departure point of the audit opinion of the leading cadre assets of the leading cadre of the leading cadres

Leading cadres' natural resource asset departure audit is different from economic responsibility audit and policy tracking audits, nor is they pure financial financial revenue and expenditure audit, but closely follow the responsibilities of leading cadres to perform natural resources asset management and ecological environmental protection. , Departments and units implement the ideas of the internship ecological civilization, implementing the major decision -making and deployment of the Party Central Committee and the State Council on the construction of ecological civilization construction, and the performance of the use of ecological civilization construction projects and special funds by the audited areas or units, which involves both policy implementation In terms of content, it also involves the performance of the target task, so it is necessary to meet the actual requirements of the audit work in the audit method.

First of all, the audit opinion of led cadres' natural resources assets (Ren Zhong) is the overall evaluation of the implementation of natural resource asset management and ecological environmental protection. "Five grades, the audit evaluation is different from the requirements of the" Audit Report Guidelines "in the National Audit Standards. Secondly, the object of led cadres' natural resource assets (Renzhong) audit highlights the leading cadres of party and government, and "accurate portraits" should be performed according to the performance of leading cadres, which is also different from the requirements of the national audit standards. Third, the substantive quality of the audit opinion found after trial is still not a minority. The main quality issues such as the facts of the audit facts are unclear or inaccurate, important data errors, qualitative or lack of evidence support, and the qualitative accountability is qualitative. Or the responsibility set is inappropriate, the application of regulations is inappropriate, and the application of laws and regulations is inappropriate, and there are necessary expressions such as lack of rectification requirements and relief channels in auditing decisions in auditing decisions.

In order to solve the above problems, in addition to improving the professional ability of auditors and strengthening the management of audit site, the level of writing the audit opinion of leading cadres' natural resources assets (Renzhong) is particularly important.

Audit opinion reference template identification analysis

Since 2017, the Audit Department's Natural Resources and Ecological Environment Audit Division (referred to as the "Division of the" Capital Capital ") has issued three local party and government leading cadres of natural resource assets to leave the audit opinion template to regulate the led cadres' natural resource assets left office The name of the audit report is "Audit Opinions" and standardized the cover of the audit opinion, the title, the text, the payment of the money, and the audit opinion.

Taking the audit opinion template for the leaving natural resource assets of the local party and government leading cadres in 2020 as an example, the cover of the audit opinion is in turn as the reporting unit, the number of words, the auditing unit, the auditing leading cadre, and the audit project. If the secret is involved, the secret level is marked according to the regulations. The audit opinions issued the unit of the corresponding level of the audit committee and the audit authority, which reflects the requirements of Article 2 of the new Audit Law "adhere to the Communist Party of the Communist Party of China for audit work". The text of the audit opinion is in turn, the basic situation, the audit evaluation, the main issues of the audit, the audit suggestion, the relief channel (the formal report is used, the comments are not used), the attachment description, the payment, and the date.

(1) The text of the audit opinion "Statement Section" Part

The statement briefly expresses the audit basis and the scope of the audit, and the basic situation of the audit. This part is open and bright, clarify the regulations of the audit. Article 24 of the New Audit Law stipulates that "the audit organs conduct audit supervision of state -owned resources and state -owned assets; Implementation with relevant national regulations. " The laws and regulations of the statement can be expressed as "according to Article 24, Article 58 of the Audit Law, and the General Office of the Central Committee of the Communist Party of China, and the General Office of the State Council" Leading Cadres' Natural Resources Assets Leaving Audit Regulations (Trial) ". "Send the audit team on the day of **** **, ** to ** month **," is the boundaries of avoiding audit risks and clarifying audit responsibilities. In order to end the date of the audit site and the date of obtaining the last evidence, it should not be later than the date of the audit solicitation. The scope of audit is the basis for publishing audit evaluation opinions. It can be listed according to the actual situation of the audit. The explanation of the audit basis and the scope of the audit shall be consistent with the audit notice. In general, the basic situation of the organization and the implementation of the audit is mainly included, mainly including the number of audit units, the types of documents, and the scope of the opinions of the opinions. The audit process can be slightly not expressed. The last part of the declaration section is to clarify the responsibility of the audit organs and the audited units and the audit leading cadres. According to Article 3, 34, and 58 of the New Audit Law, the audit organs shall conduct audit supervision in accordance with the authority and procedures stipulated in the law. The person in charge of the audit unit shall be responsible for the timeliness, authenticity and integrity of the information provided by the unit. The "Audit Regulations for the Economic Responsibility of the Main Leading Cadres and the State -owned Enterprises and Institutions of the Communist Party of China and the State -owned Enterprises and Institutions and State -owned Enterprises and Institutions and State -owned Enterprises and Institutions and State -owned Enterprises and Institutions and State -owned Enterprises and Institutions and State -owned Enterprises and Institutions and Economic Responsibilities and" Regulations for Levying Leading Cadres Natural Resources Assets (Trial) "were issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council. The regulations of the Department, therefore, the last part of the statement has increased "timely" and "in accordance with regulations", which can be expressed as "the CCP's *** city (county, district) committee, *** city (county, district) people's government and related units. Its timely, authenticity, and integrity of the information are responsible for it, and a written commitment is made. As mentioned above, the statement can be standardized as: according to Article 24, Article 58 of the Audit Law, and the General Office of the Central Committee of the Communist Party of China, and the General Office of the State Council's "Leading Cadre Natural Resources Assets Leaving Audit Regulations (Trial)", through* ** The Audit Committee approved, the Office of the Audit Committee and *** Audit Bureau sent the audit team on the **** month ** to ** month ** *The Secretary of the Municipal (County, District) Committee (formerly) and Comrade *** served as the Performance of Natural Resources Asset Management and Ecological Environmental Protection Responsibility During the Performance of the People's Government of the People's Government (original) city (former) city (former) The situation was audited, and water, land, forests, oceans, grasslands, etc. (according to the actual situation of the audit) natural resources and related ecological environmental protection matters, focusing on the municipal (county, district) level, ** ** * Waiting for ** areas and units (regions and units under their jurisdiction, list according to needs), the necessary extension and traceability of important matters. During the audit process, according to the work needs, I checked the documents such as **** (according to the main information), listened to the introduction of the work and **** during the office of the comrades and the comrades (other listening Opinions of the scope of opinions (if nothing, do not write). The People's Government of the Communist Party of China (county, district), the people's governments and relevant units of the People's Government of the CPC (county, district), the people's governments and relevant units of the city (county, district) are responsible for the timely, authenticity and integrity of the information provided, and make a written promise. The responsibility of the Office of the Audit Committee and the Audit Bureau is to independently implement audit and issue audit opinions in accordance with laws and regulations.

(2) The text of the audit opinion "Basic situation" part

This part is the basis for the audit opinion of the audit organs. It is mainly the changes in the number of natural resource assets and ecological environment quality involved in the introduction and audit of the city (county, district). The order of the audit opinion released in 2021 The order of the template is: "the basic situation of the city (county, district)", "the physical amount of natural resources assets and the changes in the quality of the ecological environment", "the revenue and expenditure of resources and the environment" " "Audit leading cadres in office" and required this part to be controlled within two pages, and should be supported by evidence materials. The 2019 report framework requires this part of the objective expression of the inherent resource and environmental advantages or disadvantages of the local resource and environment, and comprehensively and intuitively reflects the main functional positioning, natural resource endowment, and ecological environment characteristics of the audited region through changes in the relevant data and indicators of resource and environment. This part should be required to avoid repeated or contradictory content related issues related to the audit evaluation and audit found later.

Looking at the reference template for audit opinions in the past three years, this part has not set up a special festival to reveal the important risk hazards of natural resource assets or ecological environments where the audit unit found by the audit unit.

The hidden dangers of the important risks of natural resource assets or ecological environment where the audit unit is located shall attract the attention of reporters. Proper disclosure is also a necessary means to avoid audit risks. For example, "*** city (county, district) ** resource assets have risks. In 202*month*month, *** city (county, district) injected ** (group) Co., Ltd. ** resource stock*hectare (discount *Acres), accounting for **%of *** city (county, district) **. Sub -district) Total ** of ** asset transfer (evaluation price*100 million yuan). "(3) The text of the audit opinion" Audit Evaluation "section

Judging from the formal audit opinions formed in the past three years, this part has a variety of expressions and many criticisms. There are audit team replication and paste of the audit unit leading cadres description reports and work summary content. Part of the law is contradictory, and the degree of adverbs that are more difficult to determine by using more, such as "active measures", "conscientious implementation", "vigorously promoting" and so on.

From 2019-2021, the audit opinions issued by the Department of Zihe Division in the Department of Zihuang Division are mainly included in three aspects: first, the overview and main results of the performers of the audit leader cadres, the other is that the audit leader cadres performed their duties in the process of duties. The main problem, the third is to give the overall evaluation, and the length requirements are controlled within two pages. "Overview and main results of the performance of auditing leaders performed their duties and the main results" can be regarded as the identification of the statement of the audited cadres and the audit unit's performance. It is as white and realistic as possible. To avoid the completion of the goals and tasks of the "basic situation" section and the "main problem discovered" part of the "basic situation" section and the "main problem found". The effectiveness of being performed by auditing leading cadres often requires data and indicators to prove it. In addition, the quality of ecological environment is naturally available. From the perspective of avoiding audit risks, it may not be expressed that "the audit leader's performance and the main results are responsible for the performance of the duties." As long as you need to generalize, "the main problems existing in the duties of the audit leader cadres" and "the general evaluation of the overall evaluation" are mainly concluded. For example, from the audit situation, Comrade *** and Comrade Comrade's time to work ****** (summarize according to the actual audit, such as implementing the decision -making and deployment of the ecological civilization construction of the Party Central Committee and the implementation of the ecological environment Protecting "party and government responsibilities" and "one position and two responsibilities", etc.), can (according to actual situation) to fulfill the responsibility for the management and ecological environmental protection of natural resource assets. Within the scope of this audit, no Comrade *** and Comrade Gay himself had major violations of disciplinary violations in the management and ecological environmental protection of natural resource assets (if the audit found the clues about violations of discipline and law, it would not express this. Part). This audit also found that Comrade *** and Comrade have some shortcomings and problems in fulfilling the responsibilities of natural resource asset management and ecological environmental protection, *** City (county, district) The main problems found in the audit are summarized and refined, and expressed according to the evaluation and other situations). Based on the above situation, the audit believes that Comrade *** and Comrade Comrade fulfill the responsibilities of natural resource asset management and ecological environmental protection responsibilities during their tenure. To.

(4) The text of the audit opinion "Audit Discovery Main Questions" part

Leading cadres' Natural Resources Assets Levying Trial Pilot In the early stage (2015-2016), the Acting Division has not unified audit opinions, and the audit authority of the pilot area continues the section of the resource and environmental audit. The key audit resources (land, water, forests, mining ecological environmental governance and air pollution prevention) determined by cadres as an audit pilot plan for natural resource assets "are divided into the main problems discovered by audit found.

With the deepening and correct grasp of the connotation of the audit of the leading cadres' natural resources assets, in 2016, the Division of the Capital Capital Division discovered the main problems into four aspects, that is, the implementation of the relevant policies and measures of the construction of ecological civilization construction and its them. In terms of effects, outstanding problems in natural resources asset management and ecological environment, natural resource asset management and ecological environmental protection related funds related to the management and use of project construction and operation, natural resource asset management and ecological environmental protection basic work question.

In 2017, after the "Leading Cadre Natural Resources Assets Out of Audit Regulations (Trial)" was issued, the audit opinion "The main issues found in the audit" part was divided into 7 yuan in accordance with the audit content, that is, implementing the central ecological civilization construction policy and policies and policies and policies and policies and policies In terms of decision -making deployment, complying with the laws and regulations of natural resource asset management and ecological environmental protection, major decision -making of natural resource asset management and ecological environmental protection, completing the goals of natural resource asset management and ecological environmental protection, fulfilling natural resources asset management and ecological environmental protection In terms of supervision and responsibility, the use of funding and management of natural resources assets and ecological environmental protection, and project construction operations and other aspects.

In 2018, the reference template has not been released in 2018, which follows the 2017 audit opinion reference template. The 2019 audit opinion reference templates have not been adjusted, and increasing the "physical amount of natural resource assets ** (qualitative) and changes in the quality of the ecological environment ** (qualitative)". The title uses qualitative expressions to make a more detailed explanation of each module. It emphasizes several principles that should be adhered to in the statement of audit finding problems, such as based on analysis of research materials, and select major matters related to the management of local natural resource assets and ecological environmental protection. Comprehensive analysis of the problems found in the audit, there must be both problems and cause analysis; both have a face and a bit of examples; Policies, laws and regulations, major decisions, fulfilling supervision responsibilities, funds and projects are classified and summarized. However, both the first -level title and the second titles must be used as a qualitative expression of the view. The qualitative of the title must summarize the overall situation of the problem, the standing position is high, the viewpoint must be new, and the qualitative must be accurate. The main problems and prominent issues in the management and ecological environmental protection of natural resources; all problems are linked to the behavior of leading cadres (including auditing leading cadres, deputy in charge of this level, etc.) as much as possible. Leading cadres fulfill their duties and serve their duties. In 2020, the audit opinion reference templates The main problems of the audit found in the first -level title are used as examples and qualitative writing, which are divided into 4 parts. For example, the implementation of natural resource asset management and ecological environmental protection related decision -making deployment and supervision functions are not fully comprehensive, accurate and in place; the green development mode is slow, and some important resource and environmental target tasks have not been completed; natural resources development, utilization and ecological environmental protection repair and restoration There are still some outstanding work shortcomings and weaknesses; the standardized and scientific level of resource and environmental management is not enough, and the performance of fund projects needs to be improved urgently.

The "main problem found in audit" is the core part of the audit opinion. It is recommended that the 2017 audit opinion reference template is still adopted to reflect whether the audit organs reveal all major issues within the scope of the audit. The audit team must fully consider the local main functional zoning, natural resource endowment, key tasks of ecological civilization construction, industrial layout, and the current status of ecological environment to determine important audits. The description of the main issues found in the audit should be briefly clear, in line with the requirements of "complete content, clear facts, correct conclusions, and proper words", so that reporters can get a reasonable guarantee for "revealing all major issues". Because the audit scope has been clarified in the statement section, the audit process and audit scope are not required under each issue of this part.

Taking "complete the goals of natural resource asset management and ecological environmental protection" as an example, *** City (county, district) exists: 1. Finery and afforestation do not meet the requirements of environmental protection goals. 201*--201*years, the cleaning method of planting trees in the city (county, district) of *** City (county, district) uses a total of ** acres of forestry and afforestation. 2. Partial pollution prevention and control tasks have not been completed. (1) ** Co., Ltd. 202*By the end of the year, a production line should be completed without implementation. (2) Public transshipment and treatment facilities in domestic waste have not been coordinated. By the end of 202*, the library capacity of the domestic garbage emergency landfill was used over load, but by the date of the audit report, the emergency expansion project and the waste incineration power generation project were still in the early stage of approval. (3) *** City (county, district) ** The facilities of sewage treatment plants in the industrial park are not operated normally, the central control equipment has been suspended for a long time, and the sludge pump house facilities have not been used. (4) Construction waste management is chaotic. First, no construction waste removal field was set up. The city's construction garbage consumption and comprehensive utilization facilities do not meet the requirements of existing planning. The second is to set up construction garbage abandoned places in violation of regulations. *** City (county, district) ** Building garbage cleanup Co., Ltd. Unrelated rental street ** villagers ** villagers ** cultivated land*acres (actually occupied cultivated land ** acres) to eliminate construction waste and charge disposal fees; The 201 ** Penalized Municipal (County, District) Government Special Meeting will add a new type of landfill in the ** plot without approved. (5) The construction of the sewage collection pipe network is not in place, and some rainfall is not diverted. *** City (county, district) The existing main roads, secondary roads, branch roads, and neighborhoods in the completion area of ​​the city (county, district). (6) Do not carry out the disposal of domestic waste classification. As of the end of 202 **, the city (county, district) at the end of the month has not carried out the disposal of domestic waste classification. (7) Harbin waste storage for more than one year has not been disposed of. ** Technology Co., Ltd. undertakes the hazardous waste disposal business, and now stores 202*month*month and ** monthly ** Material Comprehensive Utilization Co., Ltd. produced by profin -containing and cadmium residues, which are not treated in time. (8)*Animal and poultry farms have not implemented the "three simultaneous" of the EIA, and the farm farm has not obtained a pollution permit. (9) ** The improvement of pollution in farms is slow. *** City (county, district) existing ** farm*home, no construction of the transformation of the breeding tailwater treatment project, the wastewater is simply processed and directly discharged. 3. Do not truthfully reflect the production capacity. 202*Years*month, with the consent of the *** hall, the newly added ** industrial capacity of the city (county, district) of the city (county, district) is ** 10,000 tons/year; 202*year*month, after the consent of the ** department, ** *City (county, district)*industry capacity ** 10,000 tons/year. During the audit period, the *** city (county, district) ** bureau issued a letter to the city's production capacity replacement situation. (5) The text of the audit opinion "Audit Suggestions" part

In the 2020 audit opinion refer to the template "Audit Proposal" section, it is no longer used for example. Practical. (Author Cai Ailan Unit is the Audit Bureau of Shawu City, Fujian Province; Gao Xianliang Units are Nanping City Audit Bureau, Fujian Province)

Source: "Audit Observation" magazine 2022 Issue 6

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