The content of natural resource assets departure audit revolves around the types of natural resources in the areas where outgoing leading cadres are located. According to the specific environmental characteristics of the region, the audit can mainly include the following four parts:

(1) Auditing the funds invested in development or construction, and the resulting economic benefits.

As far as forest resources are concerned, it is necessary to clarify the forest rights of leading cadres during their tenure, audit the development and utilization of forest resources in this area, including timber harvesting and construction, forest animal and plant utilization, forest tourism and other projects, evaluate whether these acts of using forest resources are reported to the forestry department for registration, and audit the economic benefits and rationality of forest resources utilization, and whether the resource cost is reduced to the maximum extent in the process of development and utilization. Mineral resources, including coal, oil, ore, etc. Is a non-renewable natural resource. In the outgoing audit, firstly, determine the ownership of mineral rights, ban the workshops that mine ore privately, register the mining enterprises in the management area to prevent the loss of mineral resources, and audit whether the comprehensive economic benefits of the development and utilization of this resource can be improved through planned cost reduction. At the same time, the fund allocation, investment and income of different development schemes are audited to reveal possible problems in fund operation. For the transportation trade in the utilization of marine resources, the audit contents should include port construction and ship purchase, whether the port put into use can bring economic benefits, whether the port with low utilization rate is demolished or rebuilt, and whether the investment and allocation of funds are effective. In terms of land resources, it is necessary to verify whether the ownership and use right of land within the jurisdiction of leading cadres are clear, whether there is illegal land use, whether the investment in land is fully implemented and can bring benefits, whether leading cadres pay less or owe compensation to farmers when attracting investment and requisitioning farmers' land, and whether the requisitioned land is tracked in real time to ensure that the imported projects can be effectively completed and the construction land can be fully utilized.

(2) Audit the management and protection of natural resources.

For the forest resources that have been developed and utilized, check whether there is a reasonable planning, whether the invested funds can achieve the intended protection purpose, whether the funds for different projects are implemented, whether the mining scope is strictly limited, whether natural forests are protected, whether artificial forests are planted and whether forests are cultivated. For mineral resources, it is necessary to review whether there are plans for rational utilization of mineral resources in the next few years, and formulate different development plans for different types of minerals to protect scarce resources and limit the amount of exploitation. In addition, it is necessary to inspect the mine environment on the spot, and whether the investment is enough to control and repair the pollutants produced in the development process. Who develops and protects, who closes the pit and reclaims, and who destroys the governance? The principle of improving the recovery rate of mineral resources. With regard to water resources, we should check whether there are any equipment specially used for purifying domestic wastewater and other sewage discharged into rivers, as well as equipment for treating oil pollution in the sea area where they are located, and whether these equipment have played their due role, invite public tenders for project approval, and hire a third-party agency to repair the polluted resources. Land resources are the foundation of a country's survival and development, and an important condition to realize the sustainable development of a country and a region. Review whether there is idle land, whether idle land resources are rationally planned, set up special funds for construction, and make full use of land.

(3) Audit of residual value of natural resources assets

The audit content of natural resource assets leaving office should include the residual value of natural resource assets when leading cadres leave office, how many kinds of resources can be developed and utilized, and how many known or potential values the remaining natural resource assets still have after being consumed or repaired during the term of office of leading cadres, that is, the specific value of assets after quantification. These audit contents presented in digital form can be used to compile the balance sheet of natural resources to help the next leading cadre understand the specific situation in the region. For forest resources, this part of the audit content should include the obvious value of woodland coverage, forest area, the ratio of natural forest to artificial forest, the possible animals and plants in the forest, and the great potential value of forest in purifying air, preventing wind and fixing sand and protecting the environment when leading cadres leave office; The contents of mineral resources audit should include minerals in the area where leading cadres leave office, the number of minerals that have been mined and stored when leading cadres leave office, the total amount of minerals that have not been mined, and mineral resources that may be developed into new mines after investigation by experts; For marine resources and water resources, the audit contents should include the sea area of marine resources when leading cadres leave office, the flow direction of water resources, the total amount of fresh water available for human use, the quantity of fish resources, the construction value of port ships, etc. The audit of land resources includes the area of temporarily idle land resources, the area of land that has been put into use, the area of cultivated land, the area of returning farmland, and the area of land that is polluted and difficult to continue farming when leading cadres leave office.

(four) whether there is any violation of relevant laws and regulations or the restoration of natural resources.

As far as forest resources are concerned, it is necessary to master the coverage rate of forest resources in this area and audit whether there is a situation in which deforestation during the term of office of leading cadres leads to a large reduction in forest area or indiscriminate occupation of forest land. Although forest resources are renewable, they have a long growth cycle, and arbitrary exploitation and destruction will lead to a sharp decline in forest resources and soil erosion. If such a result occurs in the audit, the relevant legal responsibilities should be investigated from the outgoing leading cadres. An important content of mineral resources audit is whether there is illegal exploitation or over-exploitation in the area under the jurisdiction of leading cadres, which leads to the loss of mineral resources, serious damage to the ecological environment such as water and atmosphere, and even ground collapse, threatening people's lives and property safety. If this happens, leading cadres are hard to blame. In fisheries, the audit contents should include whether the fishing moratorium and fishing moratorium are clearly defined during the term of office of leading cadres to prevent the rapid reduction or even extinction of fish resources due to overfishing, and whether the funds are invested in projects to improve the efficiency of fish farming and promote the sustainable development of fisheries. The audit contents of water resources, including river resources and marine resources, should include whether there is serious pollution, whether the total amount of pollutants discharged by enterprises is strictly controlled, and whether the enterprises introduced by leading cadres to improve economic development are properly handled. We should audit whether land resources are arbitrarily expropriated from farmland or farmland, threatening national food security, and put forward land consolidation and reclamation plans to ensure basic farming needs. However, in areas where excessive reclamation leads to soil erosion, whether it is necessary to return farmland to forests and grasslands and maintain ecological balance.

;