Article 23 Labor administrative departments at all levels must strengthen supervision and inspection of the management of pension insurance funds and the use of management service fees of social insurance management agencies, and conduct regular internal audits.

Article 24 A social insurance fund supervisory board shall be established, consisting of representatives of the labor administration department, enterprise representatives, employee representatives and retiree representatives, and shall be responsible for the supervision and inspection of the management of pension insurance funds and the use of management service fees.

Social insurance management agencies must listen to the opinions of the supervisory board in advance when reporting fund management status to the Pension Insurance Fund Committee.

Article 25 Social insurance management agencies must proactively accept supervision and inspection of pension insurance funds and management service fees by financial, auditing, supervisory agencies and labor unions, and provide relevant accounts, original vouchers and other information.