Local Authority Property Research Articles

An Audit Remark on Malaysian Local Authorities Immovable Asset Management

The management activities of the local authorities were audited to evaluate whether the planning of programs and activities was carried out successfully within the stipulated period, without any wastage. Generally, any issues or weaknesses of activities will be revealed by the audit. Thus, the outcome of the audit will assist local authorities to take corrective action on the issues raised so that value for money could be obtained. The objective of this paper is to review what are the issues that frequently be raised by the audit on local authorities’ immovable assets. A total of 13 projects were reviewed through the Auditor General Report on the activities of State Government Department and Agencies from 2011 to 2013. The review only involved projects on local authorities’ immovable property. Document analysis method was used to know the evaluation done by the Malaysian National Audit Department of the local authority property management over the years. Out of 13 projects being reviewed, it can be concluded that there were seven main matters that have caused a lot of money being wasted for namely high arrears of rental and tax revenue, poor maintenance, vandalism and theft activities, delayed project, poor documentation, record and system, abandoned and unutilized asset also weak monitoring and enforcement by the council on property. Factors were interrelated to each other make more money to be spent in managing a property. In conclusion, property management in Local authorities is still in unsatisfactory level. Comments issued by the National Audit Department may be a best guideline for improvements. This paper proposed further research to be undertaken into property management issues based on category of immovable property.

Is changing status through housing tenure associated with changes in mental health? Results from the British Household Panel Survey

BackgroundActual or perceived status, such as housing tenure, may impact on health through stress-inducing social comparisons. Studies of how status change impacts mental health change are rare but important because...

Property taxation in Israel: a non ad valorem approach

The arnona, the system of property taxation in Israel, is a unique form of taxation being based on a property's size (m 2) and not on its discrete open market value. The actual use of the property (residential versus non-residential), its location in the municipality, type of property and its age are the determining factors for tax liability. In order to test for equity within the current system, the methodology adopted was to investigate the effect of population size, remoteness and population makeup with respect to some 80 municipalities on the levels of arnona. Although the thresholds of arnona for individual municipalities are approved by a committee of the Knesset, the present analysis indicates that the current differences in per capita amount of arnona collected by local authorities do reflect factors that would normally be expected to influence an ad valorem property tax in a market economy. It is argued that whilst the arnona is an accepted form of local authority property taxation, there are a number of fundamental weaknesses. Its application could be improved by incorporating elements of an ad valorem property tax, which would more fully reflect the socio-economic level of taxpayers and the physical condition of the built environment. However, the arnona, not being based directly on a property's market value should be of interest to countries (e.g. transitional countries of Central and Eastern Europe) who are presently introducing property taxes within an environment where property markets are not as yet fully developed.

Local Authority Property Management: Initiatives, Strategies, Re‐organisation and Reform

Local Authority Property Management: Initiatives, Strategies, Re‐organisation and Reform

Achieving best value from information systems: a case study of information systems analysis for a local authority property department

This paper is a case study methodology which was developed to investigate the overall information management within a local authority land and buildings department. Areas of concern are highlighted and consequences of inaction discussed. Alternatives and recommendations are provided with the aim of developing techniques for quantifying aspects of information management. The methodologies employed for functional analysis, the phases of the study, key deliverables and techniques for quantifying the costs and benefits of adopting an information management strategy are also discussed.

Local authority property management and the maintenance of heritage

Many local authorities have responsibility for maintaining a part of the national heritage, which may be in danger of serious depreciation because of inadequacies in the funding process. The “major cities” in particular played a unique role in Britain’s industrial development which almost inevitably led to the accumulation of a wealth of local heritage. These authorities pay heavily in terms of the financing of that heritage conservation. Attention is focused on two sectors of local authority spending where heritage is a particularly important determinant of cost and where the necessary resources are restrained by funding arrangements. The sectors concerned are: parks and public open spaces and museums and art galleries. The paper reviews the funding system and tests its appropriateness to meet resource needs. There is at least a strong suggestion that the disproportionate spending by the major cities in certain areas derives to a greater or lesser extent from industrial heritage. The major cities may have a greater share of responsibility for maintaining the national heritage derived from their industrial history. The current system of grant allocation makes no allowance for these factors. If these can be identified and measured more precisely then there is the potential for including them in the grant allocation process. This would result in a grant allocation more closely related to authorities’ needs and in consequence help to ensure that sufficient resources are available to them.

The application of geographic and land information systems to the management of local authority property

Since the Audit Commission’s report on local authority property management in 1987 and subsequent publications, there has been substantial investment in geographic and land information systems (GIS/LIS) by local government. This paper reviews the issues associated with the uptake of information technology (IT) for property management within local government, taking the Audit Commission’s findings as its starting point. It considers how authorities have taken up new technologies and describes progress in this area. British Standard BS 7666 for geographical referencing presents new opportunities for integrated property management in local authorities. The paper discusses this development, drawing on examples from local authorities. The paper concludes by examining the Western Australian Land Information System (WALIS). This is an example of how information sharing between local and central government organisations can add value to data sets collected and maintained by each, reduce duplication of effort and offer a more consistent service.

The development of computer‐based information systems for local authority property management

The paper examines how a property management division has sought to adopt the recommendations of the Audit Commission and Chartered Institute of Public Finance and Accountancy reports on local authority property management, and measures the democratically‐elected body has taken via its central committee, executive and directorate, to apply Information Technology (IT) in the development of a computer‐based information system for the registration of assets, valuation of property and measurement of performance.

Local authority property management: a review of the new Audit Commission report

Most organisations take their property for granted. Local authorities are no exception. Yet in England and Wales, local authorities hold over £100 billion worth of non‐housing property. The extraordinary fact is that there is no precise information on its extent or value. At the same time, property also accounts for considerable recurring costs. One way or another, the cost of holding and managing this property represents about a quarter of local authorities' total annual rate and grant expenditure. The Audit Commission's handbook on property management is, therefore, timely. Perhaps the only surprise is that the subject has resisted in‐depth analysis for so long, since the 1972 Bains report identified it as one of the three key resources to be managed in local government, along with finance and personnel.

RICS evidence to Audit Commission on local authority property

On each occasion when the Audit Commission pronounces on an important issue, professional institutions and other vested interests feel obliged to stake a claim for pre‐eminence in implementing the strategies or to flesh out the succinctly expressed principles contained in the Commission drafting. This Memorandum of Evidence from the Royal Institution of Chartered Surveyors is, unfortunately, no exception to this well‐rehearsed tradition. I have no doubt that the Royal Institute of British Architects and others will follow on with their own versions of the absolute truth as they perceive it.