Supervision and audit of social insurance funds

The Social Insurance Fund Supervision Department is the functional department of Ministry of Human Resources and Social Security, which comprehensively manages the supervision of various social insurance funds. Its main responsibilities are:

1, formulate management rules for social insurance agencies;

2. Formulate the social insurance fund supervision system, establish and improve the social insurance fund supervision network, and organize and supervise the management of various social insurance funds; 3. Formulate the internal audit system of social insurance and the qualification certification system of internal auditors, and issue the internal audit inspection certificate of social insurance management system;

4. Establish and manage the supervision and reporting system of social insurance funds, accept complaints and reports, and investigate and deal with major disciplinary cases of fund management;

5. Formulate the qualification standards of social insurance fund operating institutions, and identify the qualifications of investment institutions to operate social insurance funds;

6, formulate the qualification standards of supplementary insurance contractors, identify the qualifications of relevant institutions undertaking supplementary endowment insurance and supplementary medical insurance business, and supervise the implementation of supplementary insurance funds undertaken by them;

7, responsible for the audit work of the department. DecreeNo. [200 1] of the Ministry of Labor and Social Security 1 1

(promulgated: 200 1-5- 18): Ministry of Labor and Social Security.

The Measures for the Administration of Supervision Report of Social Insurance Fund, which was adopted at the ministerial meeting of the Ministry of Labor and Social Security on May 8, 2000/KLOC-0, is hereby promulgated and shall come into force as of the date of promulgation.

Minister Zhang Zuoji 200 1 May18th.

Article 1 These Measures are formulated in order to standardize the administration of social insurance fund declaration and strengthen the supervision of social insurance funds.

Article 2 These Measures shall apply to the administrative department of labor security in accepting the supervision and reporting of social insurance funds.

Article 3 Citizens, legal persons and other social organizations have the right to report and accuse illegal acts in the income and expenditure management of pension insurance funds, medical insurance funds, unemployment insurance funds, work injury insurance funds and maternity insurance funds.

The administrative department of labor security shall accept the reports and complaints of citizens, legal persons and other social organizations on the acts listed in the preceding paragraph of this article.

Article 4 The administrative department of labor security of the people's government at or above the county level shall be responsible for the supervision of social insurance funds (hereinafter referred to as supervision institutions) to accept and handle reports.

The staff responsible for accepting and handling reported cases must be loyal to their duties, be honest and keep secrets.

Article 5 The supervision and reporting of social insurance funds shall be subject to social supervision. The lawful rights and interests of informants are protected according to law.

No unit or individual may use any excuse to stop, suppress or retaliate against informants.

Article 6 The administrative department of labor and social security shall set up a social insurance fund supervision telephone number, announce the supervision telephone number, fax number, mailing address, postal code and the scope of accepting reports to the public, and provide other convenient conditions for informants.

Article 7 When accepting a face-to-face report, the supervision institution shall designate a special person to receive it, keep records and record it when necessary. The record shall be signed or sealed by the informant, but the informant shall not leave his name or refuse to record it.

When accepting a telephone report, it shall be truthfully recorded and recorded with the consent of the informant.

When receiving reports by telegram, fax, letter or other written forms, a special person shall be appointed to unpack and register. For the signature report with unknown content, the reporter should be invited to interview or obtain supplementary materials by other means in time.

Article 8 For reports involving major issues and urgent matters, the supervision institution shall immediately report to the relevant leaders and take necessary measures according to law within the scope of its duties.

Article 9 For the report that does not fall within the scope of acceptance of these Measures, the supervision institution shall inform the informant to report to the unit with the right to handle it, or timely transfer the report materials to the unit with the right to handle it.

Article 10 If a report meets the scope of acceptance of these Measures, the supervision institution shall settle it within 30 days from the date of acceptance. If the situation is complicated, it may be appropriately extended, but the longest period shall not exceed 60 days.

Article 11 The administrative department of labor security at a lower level shall promptly handle the reported cases assigned by the administrative department of labor security at a higher level, and report the investigation and handling opinions to the assigned units in writing.

Article 12 If the administrative department of labor and social security at a higher level finds that the administrative department of labor and social security at a lower level has made mistakes in handling the reported cases, it shall instruct the administrative department of labor and social security at a lower level to handle them again, and may directly handle them if necessary.

Thirteenth informants asked for a reply to the results of the case I reported, the supervision institution shall be responsible for informing the informants of the results.

Fourteenth supervision institutions shall strictly manage the reporting materials directly handled and the reporting materials assigned by them, register the informants and the reported persons one by one, and register the main contents and handling results of the reported cases.

Fifteenth report materials and records shall be included in the confidentiality management in accordance with the provisions of the state on confidentiality. The reported case shall be put on file.

Article 16 A supervisory institution shall summarize and analyze the reported cases every quarter, and report the summary to the superior supervisory institution within 15 days after the end of each quarter. If the supervisory organ at a higher level requests a special report, the supervisory organ at a lower level shall report the relevant information in a timely manner as required.

Seventeenth supervision institutions and their staff shall abide by the following confidentiality provisions when accepting and handling reported cases:

(a) shall not arbitrarily extract, copy, detain or destroy the report materials;

(two) it is strictly forbidden to disclose the name, unit and address of the informant;

(three) shall not show the report materials to the investigated unit and the investigated person;

(four) anonymous reporting materials shall not identify handwriting;

(five) to publicize and reward meritorious personnel, except with the consent of the informants, shall not disclose the names and units of informants.

Article 18 The administrative department of labor and social security shall give criticism and education to the staff who accept the report and their responsible persons who shirk, perfunctory, delay the handling or engage in malpractices for personal gain; If the circumstances are serious, administrative sanctions shall be given according to law; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.

Article 19 The administrative departments of labor security of provinces, autonomous regions and municipalities directly under the Central Government may formulate detailed rules for implementation according to these Measures.

Article 20 These Measures shall come into force as of the date of promulgation. The mode of fund supervision refers to the ways and methods adopted to fulfill the function of fund supervision and complete or achieve the task or purpose of fund supervision. It mainly includes on-site supervision and off-site supervision. Chapter VIII Social Insurance Fund

Article 64 Social insurance funds include basic old-age insurance funds, basic medical insurance funds, industrial injury insurance funds, unemployment insurance funds and maternity insurance funds. Social insurance funds shall be accounted for separately according to the types of social insurance, and then a unified national accounting system shall be implemented. The social insurance fund is earmarked for special purposes, and no organization or individual may occupy or misappropriate it. The basic old-age insurance fund will gradually implement national overall planning, and other social insurance funds will gradually implement provincial overall planning. The specific time and steps shall be stipulated by the State Council. Article 65 Social insurance funds shall achieve balance of payments through budgets. When the social insurance fund is insufficient to pay, the people's governments at or above the county level shall give subsidies. Article 66 The social insurance fund shall establish its budget according to the overall level. The budget of the social insurance fund shall be compiled separately according to the social insurance items. Article 67 The preparation and examination and approval of the draft budget and final accounts of the social insurance fund shall be carried out in accordance with the law and the provisions of the State Council. Article 68 Social insurance funds shall be deposited in special financial accounts, and specific management measures shall be formulated by the State Council. Article 69 Social insurance funds shall be invested and operated in accordance with the regulations of the State Council under the premise of ensuring safety, so as to maintain and increase the value. Social insurance funds shall not be used for illegal investment and operation, for balancing other government budgets, for building or rebuilding office buildings, and for paying personnel expenses, operating expenses and management expenses, or for other purposes that violate laws and administrative regulations. Seventieth social insurance agencies shall regularly announce to the public the participation in social insurance and the income and expenditure, balance and income of social insurance funds. Article 71 The state establishes a national social security fund, which consists of funds allocated by the central government and raised by other means approved by the State Council, and is used to supplement and regulate social security expenditure. The national social security fund is managed and operated by the national social security fund management and operation organization, and the value is maintained and increased on the premise of ensuring safety. The national social security fund shall regularly announce the income and expenditure, management and investment operation to the public. The financial department, social insurance administrative department and auditing organ of the State Council supervise the revenue and expenditure, management and investment operation of the national social security fund. As a country in transition, while China's economy is growing at a high speed, there are still some problems such as social structural contradictions, interest conflicts, income gap, unemployment rate and aging. In order to ensure the stable, healthy and coordinated development of social economy, it is urgent to establish a set of modern social security system adapted to the market economy.

Social insurance fund is a special fund established by the state through legislation, which is paid by units and individuals according to a certain proportion of the payment base and raised by other legal means. It is used to solve the material help provided by social members due to retirement, medical care, disability and other reasons, including five kinds of basic endowment insurance funds for enterprise employees, unemployment insurance funds, basic medical insurance funds for urban employees, work injury insurance funds and maternity insurance funds.

Social insurance funds have always been called "life-saving money" by ordinary people. It is the basis of perfecting the social security system, a powerful guarantee for maintaining social stability and unity, and a strong backing for building a harmonious society. However, Shanxi, Hainan, Hebei, Shanghai, Yunnan, Zhejiang ... many cases involving huge illegal use of social security funds have been exposed, making the management of public funds repeatedly the focus of public opinion. Statistics show that from 1986 to 1997, tens of billions of social insurance funds have been illegally used in China. According to incomplete statistics, since 1998, the country has cleared and recovered misappropriated funds of16 billion yuan. By the end of 2006, billions of RMB have not been recovered. By the tenth five-year plan period, the Ministry of Labor and Social Security has received 96 reports of misappropriation of funds. The audit results of social security funds carried out nationwide also show that there are serious problems in the operation and management of social insurance funds, such as lax internal control mechanism, irregular business management and fund infringement.

There are many reasons for the illegal use of social security funds, such as "pan-administrative" management system, weak internal control and lack of external supervision, which makes it difficult for social security funds to establish effective supervision and management mechanisms, standardized accounting and auditing systems, information disclosure systems and risk prevention mechanisms.

In order to fully ensure the safety and integrity of social security funds, social insurance agencies at all levels must focus on strengthening internal management, increasing audit supervision of social security funds, and implementing effective control with the help of external supervision to ensure the safety of social security funds and prevent the loss of social security funds.

In the case that the management system of social insurance fund is difficult to change temporarily, auditing departments at all levels should supervise and inspect the legality, authenticity and effectiveness of social insurance fund budget and final accounts, fund revenue and expenditure, and fund operation and management according to law, which can safeguard the implementation of social insurance fund management policies, ensure the normal operation of social insurance funds, guard against various risks in fund management, and give play to the "immune system" function of social insurance fund audit. Through audit supervision, we can effectively stop and correct the illegal acts in the process of social insurance fund management, enhance the self-discipline of social insurance fund management institutions, and further promote the healthy development of social security. The National Audit Office has repeatedly stated that in the future, the audit department will focus on medical care and endowment insurance that people care about. Social insurance fund audit belongs to the category of national audit and has the characteristics of compulsion, mutual assistance and universality. The author believes that in order to ensure the safety and integrity of the social insurance fund, the audit department should mainly start from the following aspects when auditing the social insurance fund:

Review the preparation and implementation of the social insurance fund budget.

The social insurance fund budget refers to the annual fund financial revenue and expenditure plan approved by the agency according to the implementation plan and tasks of the social insurance system. Social insurance agencies shall strictly implement the approved budget, carefully analyze the income and expenditure of the fund, and regularly report the budget implementation to the finance and labor and social security departments at the same level.

The audit department shall audit the preparation and implementation of the social insurance fund budget, and its audit content and audit focus are:

1. Whether the fund budget preparation adheres to the principles of policy, comprehensiveness, authenticity and rationality;

2. Whether the approved social insurance fund budget is strictly implemented and whether it exceeds the budget;

3. Whether the budget adjustment is approved according to legal procedures, and whether the annual budget and final accounts are reported to the financial department or the superior competent department for approval.

(two) to review the collection of social insurance funds.

Social insurance funds shall be collected in full and on time in accordance with the relevant provisions of the state. The collection agencies shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, and may be collected by the tax authorities or social insurance agencies established by the administrative department of labor security in accordance with the provisions of the State Council. The scope of raising social insurance funds includes state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises, enterprise-managed institutions and flexible employees. The composition of social insurance fund includes social insurance premium income, interest income, financial subsidy income, transfer income, superior subsidy income, subordinate superior income and other income.

The audit content and focus of social insurance fund raising are:

1. Whether the social insurance agency collects the social insurance fund in full and on time according to the statutory items and standards, whether there is any phenomenon of expanding the scope of fund collection without authorization, increasing or decreasing the proportion of fund collection without authorization, and whether there is any phenomenon of reducing or exempting enterprise social insurance premiums.

2. Whether the social insurance agency will incorporate the value-added income of the fund into the income of the social insurance fund, whether there are problems such as misappropriation, interception, transfer, concealing the income of the fund, and setting up a "small treasury" privately.

3 social insurance agencies are required to collect late fees, or not included in the income of late fees.

4. Whether the social security agency has established complete basic data, whether it has effectively supervised the insured population, and whether it has effectively curbed the phenomenon of missing or underpaying social insurance premiums in the process of collection and management.

5. Whether the registration, declaration and collection of social insurance funds are out of line.

6. Whether the social insurance premiums collected by the agency are paid into the income households in full and on time, whether they are all accounted for, engaged in "extracorporeal circulation" or misappropriated.

(three) to review the use of social insurance funds

The social insurance fund shall be paid in accordance with the scope, items and standards of social insurance financing stipulated by the state. The expenditure items of social insurance fund mainly include social insurance premium treatment expenditure, transfer expenditure, subsidy to lower level expenditure, higher level expenditure and other expenditures.

The contents and key points of auditing the use of social insurance funds are:

1. Whether the social insurance fund management department and the social security agency pay the social insurance fund in full and on time according to law, whether there is default, interception and arbitrarily expanding or narrowing the scope of expenditure, such as refusing to pay the project that should be paid by the social insurance fund, or undertaking the project that does not belong to the social insurance fund expenditure.

2. Whether the social insurance fund expenditure is budgeted and planned according to the regulations, and whether there is over-budget or over-planned expenditure. Whether the allocation and use of swap funds are earmarked, reasonable and legal, and whether the fund scheduling and use plan is submitted for approval according to the prescribed procedures.

3 social insurance fund management departments and social security agencies have no illegal payment, false expenditure, transfer of funds, misappropriation and other acts that damage and erode social insurance funds.

4. Whether the beneficiary has lied, impersonated or defrauded the social insurance fund, and whether the agency regularly conducts necessary survival surveys for retirees.

5. Whether the agency closely examines the relevant information provided by the insured unit or the insured, such as whether the funeral pension fund provides cremation invoices and death certificates.

6. Whether the social insurance fund management departments and social security agencies make collective decisions on major fund payments, and whether audit supervision posts are set up in social insurance fund payments.

7. Whether the social insurance fund payment strictly follows the principles of overall planning, earmarking, unification and moderation.

(four) to review the management of social insurance funds.

According to the relevant provisions of the financial system of the social insurance fund, the social insurance fund must be deposited in the income households, expenditure households and financial accounts of the social insurance fund recognized by the financial department and the labor and social security department in the state-owned commercial banks, and the management of revenue and expenditure shall be carried out separately. No department, unit or individual may misappropriate or use it to balance the financial budget. The fund shall be managed in a unified manner according to the requirements of the state, and accounts shall be established separately according to the types of insurance, and the funds shall be used for special purposes, so as to achieve self-balance, and shall not be occupied and adjusted each other. The fund balance, except for the payment expenses agreed by the financial and labor security departments, shall not exceed the provisions. All funds shall be purchased from special directional bonds and other types of national debt issued by the state, and no region, department, unit or individual may invest insurance funds in other financial and business undertakings.

The review of social security fund management is the focus of the whole social security fund audit. The contents and key points of the audit are as follows:

1. Whether the internal control system of the social insurance fund agency is sound and effective, such as whether the financial and internal audit institutions are sound and whether they can play the role of accounting supervision and control.

2. Whether the social insurance fund is safe and complete, and whether the preservation and appreciation are legal and compliant. Governments at all levels, financial departments, social security management departments, social insurance agencies, other units and individuals use social insurance funds in various forms for foreign investment, business and commerce, enterprise guarantee loans, make up administrative expenses and balance financial budgets. , whether there are illegal acts such as corruption, privately dividing funds, whether there are long-term losses, and whether the previously misappropriated funds are recovered.

3. Whether the fund budget, final accounts preparation, approval, implementation and adjustment of the social insurance fund agency are inconsistent with the financial system, and whether the relevant accounting vouchers, account books and statements are true and legal; Whether the accounting strictly implements the social insurance fund accounting system.

4. The income status of the balance fund, whether the deposit period is reasonably arranged to maximize the income.