1. According to the Provisional Regulations on the Collection and Payment of Social Insurance Fees promulgated by the State Council and other relevant laws and regulations on the collection and payment of social security funds, supervise and inspect whether the units and individuals who pay the social security funds pay the social security funds in full and on time according to the projects specified by national laws and departments and the situation of this case, whether they pay them on time, and whether they intercept, misappropriate or illegally occupy the social security funds. Check whether the statistics of fund management institutions on the basic data of collection objects are accurate, such as auditing the endowment insurance fund, checking whether there are enterprises, institutions and employees who should participate in overall planning but not, whether the basic data such as the number of enterprises and institutions and the total wages are true, and whether there are problems such as underreporting the total wages and the number of employees and underpaying the fund. Is there a problem of refusing to pay the fund? Without the approval of the financial organ and the fund management department, if the social security fund is not paid on time, in addition to the overdue payment as required, whether to pay the late payment fee as required. For those who intercept, misappropriate or illegally occupy the social security fund, in addition to recovering the fund, the competent department shall give corresponding administrative sanctions to the directly responsible person and relevant personnel, and impose a certain fine on the unit. If the case constitutes a crime, the judicial organ shall investigate the legal responsibility of the relevant personnel. When the financial transfer of funds, should check whether timely and full transfer to the fund management institutions.
2 Whether the investment income and interest income of the fund are recovered or recorded in time, whether the investment income and interest income are stored outside the account, and whether a "small treasury" is set up or even misappropriated or privately divided.
Two, the audit of social security fund expenditure
1. Supervise and inspect the earmarking of social security funds. Mainly to supervise and check whether the social security fund is used exclusively for social security in strict accordance with relevant state regulations. Whether there is any unauthorized change in the use of funds in violation of regulations, and the funds named "life-saving money" and "life-saving money" are used for other expenses. In China, at present, due to the imperfect social security system, underdeveloped social security undertakings and backward means, some funds are used or distributed through insured units. Therefore, the audit should go deep into the insured units to investigate whether the funds have been diverted to working capital or other improper expenses, and whether there are delays in loan issuance.
2. Supervise and inspect the expenditure scope of social security funds. It is mainly to supervise and check whether the social security fund correctly organizes payments in strict accordance with the scope of expenditure stipulated by the state, whether the scope of expenditure is expanded, whether the expenditures that are not borne by the fund are included in the fund expenditures, and whether the expenditures that are borne by the fund have no expenditures. Such as the payment of medical insurance fund and maternity insurance fund, whether there are false reports, reimbursement of self-funded drugs, nutritional drugs and other phenomena; Pay from the workers' industrial injury insurance fund. Whether the determination of the expenditure scope of the industrial injury insurance fund conforms to laws and regulations, and whether the industrial injury that conforms to the expenditure scope of the industrial injury insurance fund enjoys the industrial injury insurance fund; Are there any problems in the medical insurance fund and maternity insurance fund, such as indiscriminate prescription of drugs and out-of-range inspection?
3 supervision and inspection of social security fund expenditure standards. Mainly to supervise and check whether the expenditure of Duhui Insurance Fund is implemented according to the statutory standards, and whether there is any problem of raising or lowering the expenditure standards without authorization in violation of state regulations. For example, in the payment of work-related injury insurance fund, the appraisal of workers' work-related injury disability grade is the appraisal of whether the expenditure standard of work-related injury insurance fund meets the rules and the actual situation; In the payment of endowment insurance fund, whether to implement different standards in the same area and the standards stipulated by the industry.
4 supervision and inspection of social insurance fund expenditure structure. Mainly to supervise and check whether the expenditure structure of various social security funds is reasonable, whether the ratio between security expenditure and management fees extracted by management institutions is normal, and whether there is a problem of arbitrarily raising management fees, thus crowding out funds and damaging security interests. Whether the expenses paid by social security funds to the insured are reasonable and normal, and whether there is a phenomenon of putting the cart before the horse, which is light but heavy. For example, in the audit of unemployment insurance funds, it is necessary to check the distribution and expenditure ratio of unemployment benefits, retraining fees, production self-help fees, etc. Whether it is legal and compliant, whether there is a phenomenon of lowering unemployment relief standards without authorization and unilaterally expanding vocational training fees and production self-help fees in violation of regulations; There is no unauthorized extraction of management fees, personnel waste and corruption in violation of regulations.
Three. Management audit of social security fund
1 Check whether the social security fund management system is sound and effective, whether the local management system is consistent with national and departmental laws and regulations, whether the internal control system of the fund management institution is perfect, and whether the fund can operate legally and in compliance.
2 supervision and inspection of social security fund income accounts storage. Whether the recipients of social security funds adhere to the principle of two lines of revenue and expenditure and turn them over to the financial special account for storage on time, and whether there are multiple accounts, savings deposits and private deposits of public funds.
3 supervision and inspection of personal accounts of social security funds. Some basic boxes should establish personal account management according to regulations, mainly checking whether import and export projects establish personal accounts according to regulations, whether personal account settings are complete, whether revenues and expenditures are clear, and whether there is any misappropriation of personal account funds in violation of financial discipline.
4. Supervise and inspect the preservation and appreciation of the protection fund of Duhui Barrier. Mainly check whether the fund operation process meets the needs of the maintenance and appreciation platform, whether there are specific measures to maintain and increase the value, whether the appreciation range is normal, and whether the fund depreciates.
Whether an effective supervision organization and management internal control system have been established.
Four, the audit of social security fund revenue and expenditure
1. Security of social security fund balance. Mainly check whether the book number of social security fund balance is accurate, whether the specific allocation of surplus funds should be included in the special account, whether the surplus funds are used for investment projects prohibited by the state, and whether there are problems such as concealing, transferring, crowding out and misappropriating the surplus funds.
2. Mainly supervise and inspect whether the scale and structure of social security fund balance are reasonable, whether the operation and investment of fund balance conform to the state regulations, whether the investment direction, structure and regulations are reasonable, and whether they conform to the principles of safety, liquidity and efficiency, so as to ensure the safe preservation and appreciation of the fund.