(1) Whether the number of social insurance payers and the payment base declared by the payer and the payer are in line with the provisions of the state;
(two) whether the payer and payer pay social insurance premiums in full and on time;
(3) Units and individuals that have not paid social insurance premiums;
(four) other audit matters stipulated by the state or assigned by the administrative department of labor security.
Social insurance agencies and social insurance auditors shall carry out audit work and exercise the following functions and powers:
(1) Require the audited entity to provide employment, salary income, financial statements, statistical statements, payment data, relevant account books, accounting vouchers and other information and materials related to the payment of social insurance premiums;
(2) Recording, videotaping, photographing and copying the materials related to the payment of social insurance premiums, and investigating and inquiring about the auditees' participation in and payment of social insurance premiums;
(3) require the audited entity to provide information related to the audit matters.
At the same time, social insurance auditors shall undertake the following obligations: (1) Audit affairs shall be realistic, objective and fair, and shall not seek personal gain by taking advantage of their work; (2) keep the business secrets and personal privacy of the audited entity; (3) Keep the whistleblower confidential.
Social insurance agencies shall review the payment of social insurance premiums in accordance with the following procedures:
(1) Inform the auditee of the relevant contents of the audit three days in advance: requirements, methods and materials to be prepared. In special circumstances, the audit can be conducted without prior notice;
(2) There should be two or more auditors * * * together to show their official certificates and explain their identities to the audited entity;
(3) Audit shall make records, which shall be signed or sealed by the auditor and the legal representative of the audited entity (or the agent entrusted by the legal representative). If the legal representative of the audited entity refuses to sign or seal, the reasons for refusing to sign shall be indicated;
(four) the social insurance agency shall, within 5 working days after the end of the audit, inform the audited object in writing of the audit results, and found no illegal acts;
(5) If it is found that the audited entity has violated laws and regulations in paying social insurance premiums or participating in social insurance according to regulations, it shall truthfully write an audit opinion and deliver it to the audited entity within 10 working days after the audit, and the audited entity shall make corrections within a time limit.
If the audited object underreports or conceals the payment base and the number of payers, the social insurance agency shall order it to make corrections; Refuses to correct, the social insurance agency shall report to the administrative department of labor security for punishment according to law. If the audited entity refuses to audit or forges, alters or intentionally destroys relevant account books and materials, and delays the payment of social insurance premiums, the social insurance agency shall report to the administrative department of labor and social security for punishment according to law.
At the same time, the social insurance agency shall check the situation of the insured individuals receiving social insurance benefits, and find that after the social insurance benefits recipients lose their eligibility for treatment, if they or others continue to receive benefits or defraud social insurance benefits in other forms, the social insurance agency shall immediately stop issuing and order them to return; Refuse to return, by the administrative department of labor security according to law, and may impose a fine of more than 500 yuan 1000 yuan; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.