"Our objective is to ensure that government property is administered in the best manner possible for the benefit of the Maltese citizens,” says Chief Audit Officer Charmaine Muscat.

At the heart of this effort is the Internal Audit and Investigations Directorate (IAID), established in 2017 under Chapter 563 of the Laws of Malta. Think of the IAID as the Lands Authority’s internal watchdog, ensuring that every decision, transaction, and policy follows Malta’s complex legal and administrative frameworks. Their audits help keep everything transparent, accountable, and above board.

Why is this so crucial? Managing public property is not just about administration; it involves navigating a maze of laws, procurement rules, financial reporting standards, environmental regulations, and much more. The IAID constantly reviews operations to ensure compliance, protecting Malta from legal missteps and helping maintain the public’s trust.

Driving efficiency and protecting assets

However, the IAID’s work goes beyond ticking compliance boxes. They dive deep into how the Lands Authority manages assets, spotting potential risks like mismanagement. By detecting threats in advance and being proactive, they help prevent losses and ensure resources are used wisely. "We are not just auditors; we’re partners aiming to improve the management of public property,” says Dr Muscat.

Transparency and accountability: Building public confidence

Transparency is not just a buzzword. It is essential for good governance. The IAID strengthens this by offering independent evaluations on the way the Lands Authority is managed.  

These reports are shared with the Board of Governors and also with the executive arm of the authority. The IAID is also the directorate responsible to liaise with external bodies such as the National Audit Office (NAO) and the Office of the Ombudsman. As a result, the IAID needs to address queries emanating from these bodies in terms of transparency and accountability.

Our hardworking employees are true heroes, committed every day to doing what is right because they understand how much their efforts mean in administering the Government’s assets in an efficient manner.

This culture of accountability reassures citizens and policymakers alike that Malta’s public resources are being administered at an optimum level.

Proactively managing risks

Every organisation faces risks. The Lands Authority is no exception. Risks can be related to the internal infrastructure, GDPR policies, and outdated standard operating procedures. The IAID tries to be as proactive as possible in spotting these threats early and assisting the Authority to mitigate them before they cause damage. These risks are identified through a comprehensive audit plan which provides a ranking to the threats posed to the Authority. "Risk management is foresight in action. By identifying potential issues early, inefficiency issues are addressed in a prompt manner,” Dr Muscat asserts.

This foresight makes Malta’s public property portfolio stronger and more sustainable, protecting every square metre for future generations.

Informed decisions for a sustainable future

Smart decisions depend on good quality information. The IAID provides valuable insights that guide the Lands Authority’s long-term planning and resource allocation. Through the audits carried out, the IAID is in a better position to provide input to each directorate pointing out where improvements can take place and how resources can be better allocated. 

For example, an audit on data manipulation identified that more quality checks in terms of data entry need to be carried out to ensure that data is being computed in a comprehensive manner.

"Data-driven decisions are essential,” Dr Muscat continues. “Our audits provide clear insight into what is working and what is not, empowering smarter, more effective decisions."

This evidence-driven approach ensures that public resources align with national goals, whether this is sustainable development, economic growth, or enhancing community well-being.

Strengthening governance for ethical stewardship

Good governance ensures property transfers are fair, transparent, and accountable. The IAID reviews governance frameworks, checking who makes decisions, how oversight works, and where responsibilities lie.

If gaps are identified, like unclear authority or conflicts of interest, reforms are recommended to promote ethical leadership. This helps keep Malta’s public property management aligned with national priorities and democratic values.

A culture of continuous improvement

Auditing is not a one-off task. It is a continuous process of learning and improvement. The IAID follows up on past recommendations and encourages ongoing upgrades. It also ensures that audits are being carried out as per timeframes established in the audit plan.

This builds a culture where controls tighten, inefficiencies shrink, and property management evolves, helping the Lands Authority stay agile and effective in a fast-changing world.

Malta’s frontline custodians

The Lands Authority’s employees ensure the public is being offered a sterling service at all levels. They are the frontline custodians protecting Malta’s public land and buildings, making sure that the public demands are being met professionally.

"Our work ensures Malta’s public land is managed effectively, transparently, and in a sustainable manner for the benefit of all Maltese citizens," asserts Dr Muscat.

Their efforts build trust, deliver value, and protect public assets for generations to come.

"Our hardworking employees are true heroes, committed every day to doing what is right because they understand that their actions can impact the future generations. This human resource is what permits the Lands Authority the possibility to achieve optimum results year after year,” concludes Dr Muscat.

Dr Charmaine Muscat, holder of an M. Adv. (Melit) from the University of Malta and an Executive M.B.A. (Melit), serves as the Chief Audit Officer at the Lands Authority. She leads the Internal Audit and Investigations Directorate in a role established under Article 19 of the Lands Authority Act (Chapter 563).

Her position is of paramount importance, providing independent oversight to ensure that all of the Authority's transactions, financial operations, and administrative procedures are conducted in full compliance with legal, regulatory, and internal policy frameworks. Dr Muscat plays a critical role in upholding transparency, accountability, and public trust in the governance and administration of public property.