Audit of rural dilapidated building renovation project

Audit of rural dilapidated building renovation project

The reconstruction project of dilapidated houses in rural areas is mainly to solve the housing safety problem of the rural poor, and it is a policy of benefiting the people. Carrying out the audit of rural dilapidated building renovation project is an important measure for audit institutions to focus on the center and serve the overall situation of development, and it is also the focus of audit services to build a harmonious society and ensure and improve people's livelihood. In this regard, in the rural reconstruction project audit, we should grasp the following nine aspects:

First of all, check whether the scope of subsidies has been expanded or reduced.

Mainly check whether the subsidy targets are poor households living in dangerous houses, such as rural scattered five-guarantee households, low-guarantee households and poor disabled families. By looking at the farmers' relevant certificates, we compare the data with the public security, civil affairs departments, disabled persons' federations and poverty alleviation institutions to see whether their identity information is consistent and prove whether the information on the materials is consistent with the farmers. Specific measures: First, whether to give priority to helping farmers with the most dangerous housing and the poorest economy to solve the most basic requirements for safe housing. Second, whether to adhere to the principles of openness, fairness and justice, and whether to strictly implement the procedures for identifying subsidy objects (that is, farmers' voluntary application, democratic appraisal at villagers' meetings or villagers' representative meetings, township audit, county-level examination and approval, etc.). ), and whether the approval of the funded object is standardized. Third, whether to establish and improve the publicity system, whether to publicize the basic information and audit results of the subsidy object in the village affairs public column; Whether to obtain the consent of farmers to disclose their relevant information online.

Two, check whether the government subsidy standards comply with state regulations.

According to state regulations, rural households with five guarantees, low-income households and poor disabled people receive 20,000 yuan for housing reconstruction and 6,000 yuan for renovation and reinforcement. Other poor families rebuilt houses with an average of 654.38 million yuan, and repaired and strengthened houses with an average of 0.4 million yuan. Here, we mainly check whether all localities exceed or fall below the subsidy standard when issuing.

Three, check whether the local financial budget funds are in place.

According to the regulations of the state, except for the central subsidy (7,500 yuan per household) and the provincial subsidy (3,000 yuan per household in poverty-stricken counties and counties with the policy of developing the western region, and 2,000 yuan per household in other general counties), the rest of the government subsidies are borne by the municipal and county finances. Here, it is necessary to examine whether the subsidies for the renovation of dilapidated buildings in rural areas are included in the fiscal budget at the city and county levels, and whether the amount included in the fiscal budget is full, that is, whether the number of budget arrangements is the product of the number of renovation tasks assigned by the superior and the difference that the city and county finances should bear.

Fourth, check the time limit for local governments to complete the transformation.

According to 20 15 "Implementation Measures for Reconstruction of Rural Dangerous Houses in Anhui Province" (Order No.27 of Ministry of Housing and Urban-Rural Development, Provincial Development and Reform Commission and Provincial Department of Finance), whether the local government completed the reconstruction of rural dangerous houses at the end of 1 1.

Five, check whether the renovation of dangerous buildings is in compliance.

The main manifestations are as follows: first, whether the local government has demolished and rebuilt the rural dangerous houses to be rebuilt as a whole (level D); It is a local danger (c), whether it is repair or reinforcement. Second, whether the renovation of dilapidated buildings is mainly based on farmers' self-construction, and whether the local government uniformly designates the construction team against the wishes of farmers. Focus on checking whether there is a phenomenon of making profits through unified construction and designated construction teams.

The third is whether to adhere to the principle of giving priority to the transformation of individual retail investors and giving priority to traditional villages and villages with dangerous buildings under the same conditions, whether to arrange the transformation of villages with relocation plans, and whether to promote the overall relocation and merger of villages in the name of dangerous buildings.

Six, check whether the renovation project management is in place.

That is, whether the reconstruction of rural dilapidated buildings has strictly implemented the "Implementation Guide for the Reconstruction of Rural Dangerous Buildings in Anhui Province". Specifically, it includes: First, whether the construction standards were implemented during the construction process. The reconstruction of rural dilapidated buildings should implement the minimum construction requirements. The reconstructed house must have proper building area, qualified main components, safe housing structure and complete basic functions. In principle, the reconstructed housing construction area should be no less than per capita 13 square meters; The average construction area of each household is controlled within 60 square meters, which can be appropriately adjusted according to the number of families, but the per capita construction area of farmers with more than 3 people shall not exceed 18 square meters. The second is whether the supervision of dangerous building construction is in place. First, check whether the Basic Requirements for Seismic Safety of Rebuilding Dangerous Buildings in Rural Areas (Jian Cun [2011]115) is strictly implemented. Whether there is a technical force to organize the compilation and distribution of rural houses' seismic fortification manuals or wall charts, and publicize and popularize the common sense of seismic design to farmers; Whether to carry out quality and safety inspection and guidance and supervision on the reconstruction construction site of dangerous buildings. The second is to check whether there are measures to improve and strengthen the township construction management institutions, whether there are training and management measures for township construction administrators and rural construction craftsmen and their implementation. The third is whether the protection of traditional houses has been strengthened. For the traditional houses in traditional villages, whether to repair and transform them as planned. Whether technical guidance and management have been given to the style construction of rural houses, and whether attention has been paid to continuing the style of rural houses in terms of architectural form, detailed structure, indoor and outdoor decoration, etc. Promote the construction of modern rural housing with traditional residential characteristics, so that the reconstructed rural housing is in harmony with the courtyard and surrounding environment. Fourth, whether the project acceptance management is in place. After the renovation of dilapidated buildings, acceptance should be organized in time. The acceptance work is led by the county-level rural reconstruction department, with the participation of relevant departments, towns, villages and other relevant personnel. The acceptance focuses on the completion of the project, the quality of the project and whether it meets the plan at the beginning of the year. Municipal Housing and Urban-Rural Development Committee, Development and Reform Commission, and Finance Department organize the review. Establish and improve the performance evaluation system for the renovation of dilapidated buildings in rural areas, improve the task fund allocation management mechanism that pays equal attention to incentives and constraints and combines rewards and punishments, carry out annual performance evaluation step by step, and comprehensively evaluate the implementation of tasks and policies for the renovation of dilapidated buildings in rural areas.

Seven, check and supervise the use of funds.

Specifically, it includes: First, whether the use of funds has implemented the policy of earmarking. Check whether the implementation of special management, special account accounting, earmarking; Whether the funds are directly subsidized to households undergoing renovation of dilapidated buildings, and whether there is any interception, misappropriation, misappropriation or disguised use. The second is whether there is supervision and inspection on the cash of farmers' subsidy funds. Require local housing and construction departments to provide inspection reports to see if there are claims of fraudulent use, deduction, arrears of subsidy funds and subsidized farmers? Rebate? 、? Handling fee? Wait for behavior. Mainly check whether the file is attached with the bank certification materials showing that the funds have been credited to the farmers' accounts, and go to the bank for spot checks when necessary.

Eight, check whether the file management of farmers is perfect.

The renovation of dilapidated houses in rural areas shall be carried out in a household file management system, with one household in a batch and one file in each household. Each farmer's paper file must include file form, farmer's application, examination and approval, publicity, agreement and other materials, among which: the input of farmer's file should be timely, comprehensive, true and accurate? National rural dilapidated building renovation farmer file information system? . In addition to checking whether the files are perfect, we should also strengthen the audit and sampling of the input information.

Nine, check whether the information reporting system is sound.

Ask the municipal housing and urban-rural construction department for a monthly report on the progress of the project, organize the compilation and release of information on the renovation of dilapidated houses in rural areas, and view the online information entry registration form. , to see whether the information before and after the transformation is consistent, whether the photos before and after the transformation are clear and meet the requirements; See if the reconstruction agreement is complete.

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