Social security funds subject to audit and supervision include social insurance funds such as pension, medical care, unemployment, work injury and maternity, social relief funds such as relief, disaster relief, poverty alleviation, special care and resettlement, and social welfare funds for developing social welfare undertakings. Audit supervision of other social security funds shall be implemented with reference to these measures. Article 3 The local people's governments at or above the county level shall strengthen their leadership over the audit and supervision of social security funds and enrich their strength.
The funds required for auditing and supervision of social security funds shall be guaranteed by the people's government at the same level. Fourth provincial audit institutions in charge of the province's social security fund audit supervision.
Audit institutions at or above the county level shall exercise audit supervision over social security funds within the scope of audit jurisdiction. Article 5 Government departments, institutions, social organizations and their agencies that manage social security funds shall establish and improve internal control systems such as internal audit systems, and may entrust social intermediary institutions to conduct audit verification as needed.
Internal audit institutions and entrusted social intermediary institutions shall accept the professional guidance and supervision of audit institutions when conducting audit work. Article 6 Audit institutions shall supervise social security funds through auditing according to law, and shall not be interfered by other administrative organs, social organizations or individuals. Article 7 Auditors shall perform their duties according to law and shall be protected by law.
No organization or individual may refuse or obstruct auditors from performing their duties according to law, and may not retaliate against auditors. Article 8 The contents of social security fund audit include:
(a) the implementation of the social security fund budget (plan) and the authenticity and legality of the final accounts; The authenticity and legality of the budget (plan) adjustment;
(two) the collection and management of social security funds of government departments and institutions, social organizations and their agencies according to law, and whether the implementation, accuracy and completeness of the collection of social security funds are standardized;
(three) whether the social insurance premium payment unit pays social insurance premiums in full and on time in accordance with the prescribed standards;
(four) whether the government departments and institutions, social organizations and their agencies that manage social security funds pay social insurance premiums in full and on time according to law;
(5) Whether the management and operation of social security funds are safe, and whether the value-added is compliant and effective;
(six) the soundness and effectiveness of the internal control system of government departments and institutions, social organizations and their agencies that manage social security funds;
(seven) other contents that need to be audited. Ninth audit institutions shall, 3 days before the implementation of the audit, deliver it to the audited entity in audit notice. Tenth audit institutions have the right to request the audited entity to submit the implementation of the social security fund budget (plan) and final accounts report and related materials in accordance with the provisions, and the audited entity shall not refuse or delay. Eleventh 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 take evidence collection measures. Twelfth audit institutions have the right to investigate the relevant issues of audit matters to the relevant units and individuals. The relevant units and individuals shall support and assist the work of audit institutions and truthfully provide relevant certification materials. Article 13 Audit institutions examine and approve audit reports, evaluate audit matters and issue audit opinions; In violation of the regulations on the management of social security funds, it is necessary to deal with and punish them according to law, and an audit decision shall be made within the scope of statutory functions and powers or opinions on handling and punishment shall be put forward to the relevant competent departments.
Audit institutions shall, within 30 days from the date of receiving the audit report, deliver the audit opinions and audit decisions to the audited units and relevant units. Fourteenth after the audit of social security funds, the auditing organ shall submit the audit results report to the government at the same level or the auditing organ at the next higher level as required. Fifteenth audit institutions in accordance with the relevant provisions of the relevant government departments and social security supervision committee informed or announced to the public the audit results of social security funds. Article 16 The auditee and the relevant competent department assisting in the implementation shall, within 30 days from the date when the audit decision takes effect, report the implementation of the audit decision to the audit institution in writing. Article 17 Audit institutions shall, within 3 months from the date when the audit decision takes effect, inspect the implementation of the audit decision. If the audited entity fails to implement the audit decision within the prescribed time limit and requirements, the auditing organ shall order it to implement it; If it is still not executed, it shall apply to the people's court for compulsory execution. Eighteenth audited units in violation of the provisions of these measures, refused or delayed to provide information related to the audit, or refused or hindered the audit inspection, the audit institution shall order it to make corrections, and may give a warning to informed criticism; Refuses to correct, shall be investigated for responsibility in accordance with the following provisions:
(1) Impose a fine of less than 50,000 yuan on the audited entity;
(2) If the auditing organ thinks that the person in charge and other personnel who are directly responsible for the audited entity should be given administrative sanctions or disciplinary sanctions according to law, it shall put forward suggestions for administrative sanctions or disciplinary sanctions to the relevant departments and units. The audited entity or its superior organ or supervisory organ shall make a timely decision in accordance with the law;
(3) If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.
After being investigated for responsibility in accordance with the provisions of the preceding paragraph, the audited entity shall still accept the audit supervision of the audit institution.