Social security funds include pension, unemployment, medical care, work injury, maternity and other social insurance funds; Social relief funds such as relief, disaster relief and poverty alleviation; Housing accumulation fund and social welfare fund for the development of social welfare undertakings, as well as other social security funds stipulated by the state. Article 3 Municipal audit institutions shall be responsible for the audit supervision of social security funds in this Municipality. County (city, district) audit institutions shall conduct audit supervision within the scope of their functions and powers or according to the authorization of the municipal audit institutions.
Financial, labor and social security, civil affairs, housing management and other government departments and social organizations such as the Federation of Disabled Persons shall, in accordance with their respective responsibilities, cooperate with audit institutions to do a good job in auditing and supervising social security funds. Article 4 Audit institutions may conduct comprehensive audits or special audits, and may also conduct audit investigations on the audit supervision of social security funds. Article 5 Audit institutions shall audit the implementation of the annual financial revenue and expenditure budget and final accounts of social security funds every year, which may be combined with the audit of the implementation of the financial budget of that year. Article 6 Audit institutions shall mainly supervise the implementation of the approved social security fund budget:
(1) Payment, collection and raising;
(2) payment and use;
(3) Balance and special account storage;
(4) Operation of maintaining and increasing value;
(five) other matters that should be audited as stipulated by the state or province or city. Article 7 Audit institutions shall audit and supervise the soundness and effectiveness of the financial system and internal control system implemented by institutions that manage and handle social security funds.
The institutions that manage and handle social security funds refer to government departments, social organizations and other organizations that undertake the collection, preservation and appreciation of social security funds and management obligations. Article 8 Institutions that manage and handle social security funds shall submit financial revenue and expenditure plans, balance sheets, income and expenditure statements, financial statements, final accounts reports and other materials related to financial revenue and expenditure to audit institutions in accordance with relevant state regulations, and shall not refuse, delay or make false reports. Ninth social security fund management agencies should establish and improve the internal audit system, conduct internal audits of social security funds on a regular basis, and submit audit reports to audit institutions for the record.
Audit institutions shall give professional guidance to the internal audit work of social security fund institutions. Article 10 Audit institutions may, when necessary, conduct audit supervision over the declaration and payment of social security fees by units that have the obligation to pay social security funds. Eleventh audited units have the following rights:
(1) Require auditors to issue audit signatures and audit notice;
(two) to question and defend the audit matters and audit contents;
(three) to put forward administrative reconsideration of the audit decision of the audit institution;
(4) Other rights stipulated by laws and regulations. Twelfth audit institutions can listen to the introduction of the financial revenue and expenditure of the audited entity; Examining accounting vouchers, accounting books and accounting statements; Access to documents and materials related to audit matters; Check cash, physical objects and securities; Conduct audit investigation to relevant units and individuals. Thirteenth audit institutions have reason to believe that the audited entity may transfer, conceal, tamper with or destroy accounting vouchers, accounting books, accounting statements and other materials related to social security funds, and have the right to obtain certification materials by copying and taking photos; When necessary, with the approval of the person in charge of the auditing organ, it has the right to temporarily seal up the relevant account books and materials of the audited entity that violate the financial management provisions of the social security fund. Fourteenth audit institutions have the right to stop the audited entity's ongoing financial and financial revenue and expenditure activities in violation of state regulations. If the stop is ineffective, with the approval of the person in charge of the audit institution, notify the financial department and the relevant competent department to suspend the disbursement of funds directly related to the financial and financial revenue and expenditure acts in violation of state regulations; Has been allocated, it shall be ordered to suspend its use. Article 15 After auditing the auditees, audit institutions shall evaluate the audited items and issue audit opinions. In case of any of the following acts, the auditing organ shall make an audit decision or put forward audit suggestions to the audited entity and the relevant authorities within its statutory functions and powers:
(1) Failing to deposit the income from the social security fund into the social security financial special account within the specified time;
(two) interception, misappropriation, embezzlement of social security funds;
(3) Transferring or concealing illegal assets obtained from social security funds;
(four) transfer, conceal, tamper with, destroy or refuse or delay the provision of information related to the audit of social security funds, or refuse or hinder the inspection;
(five) dereliction of duty, abuse of power caused by the loss of social security funds;
(six) other violations of laws and regulations should be dealt with and punished.