The term "social insurance fund" as mentioned in these Measures includes basic endowment insurance fund, basic medical insurance fund, industrial injury insurance fund, unemployment insurance fund and maternity insurance fund, as well as other social insurance funds incorporated into the social insurance system in accordance with national and provincial regulations. Article 3 The supervision of social insurance funds refers to the supervision of income and expenditure, management and investment operation of social insurance funds, including the following matters:
(a) the implementation of the social insurance fund financial accounting system;
(two) the preparation, adjustment, implementation and final accounts of the social insurance fund budget;
(three) the insured units and insured persons to declare and pay social insurance premiums;
(four) the approval, collection and disbursement of social insurance premiums;
(five) the income and expenditure, management and operation of social insurance fund income households, expenditure households and financial accounts and other bank accounts;
(six) social insurance benefits audit and fund payment;
(seven) the opening, use and management of bank accounts of social insurance funds;
(eight) the implementation of other social insurance fund laws, regulations, rules and policies. Fourth provincial people's government unified leadership of the province's social insurance fund supervision, establish and improve the social insurance fund supervision and management system.
The people's governments at or above the county level shall be responsible for organizing, leading and coordinating the supervision of social insurance funds within their respective administrative areas, and accept the supervision of the people's congresses at the same level and their standing committees on the budget and final accounts, revenue and expenditure, management, investment operation and supervision and inspection of social insurance funds. Article 5 The social insurance administrative department of the people's government at or above the county level shall be responsible for the supervision of social insurance funds within their respective administrative areas, and the financial and local tax departments shall be responsible for the supervision of relevant social insurance funds within their respective functions and duties, and accept the supervision of the people's government at the corresponding level and the administrative department at a higher level.
Audit institutions and supervision, development and reform, public security, health and family planning departments shall, in accordance with their respective responsibilities, do a good job in the supervision of social insurance funds.
Social insurance agencies, social insurance premium collection agencies and financial departments are responsible for managing social insurance fund accounts (hereinafter referred to as "social insurance fund financial account management institutions"), and auditing and inspecting the income and expenditure and management of social insurance funds. Article 6 All social insurance funds shall be accounted for separately according to the types of social insurance, and shall be earmarked for special purposes, and the unified accounting system of the state shall be implemented.
The funds required for the supervision of social insurance funds shall be included in the fiscal budget at the same level to be guaranteed. Article 7 People's governments at or above the county level shall guide citizens, legal persons and other organizations to actively participate in the supervision of social insurance funds in a standardized and orderly manner, give full play to the power of social supervision, and promote the effective combination of administrative supervision and social supervision. Chapter II Administrative Supervision Article 8 The administrative department of social insurance shall perform the following supervisory duties:
(a) to supervise the people's government at the same level and the relevant departments and institutions of the people's governments at lower levels to implement laws, regulations, rules and policies, and to supervise and inspect the income and expenditure, management and investment operation of social insurance funds;
(two) the organization of social insurance fund security assessment, the implementation of fund security risk prevention and control measures, and urge the relevant departments, institutions and people's governments at lower levels to eliminate social insurance fund security risks in a timely manner;
(three) regularly supervise and inspect the establishment and implementation of the internal control system of social insurance agencies and the payment of social insurance funds;
(four) regular supervision and inspection of social insurance service institutions to fulfill the service agreement;
(five) to accept reports of illegal activities of social insurance funds according to law, organize the verification of clues, and deal with illegal activities according to law.
The administrative department of social insurance shall regularly conduct spot checks and key inspections on the collection, payment and management of social insurance funds. Article 9 The administrative department of social insurance shall, jointly with the financial department, regularly supervise and inspect the following social insurance fund management matters:
(1) Assets of the social insurance fund;
(2) Income households and expenditure households of social insurance fund transfer funds to financial special accounts and financial special accounts on time, and fully allocate social insurance benefits to expenditure households;
(three) the income and expenditure, balance, earmarking, accounting and interest of social insurance fund income households, expenditure households and financial special accounts;
(four) financial accounts for the investment and operation of social insurance funds;
(five) the management and use of social insurance transfers and reserves;
(six) other social insurance fund management matters.
The administrative department of social insurance shall, jointly with the local tax authorities, regularly supervise and inspect the collection of social insurance premiums by social insurance premium collection agencies. Article 10 The financial department shall perform the following supervisory duties:
(a) social insurance funds into the financial accounts, the implementation of two lines of revenue and expenditure management;
(two) the implementation of the financial and accounting system of social insurance funds;
(3) Transfer social insurance financial subsidies in full and on time;
(four) other social insurance fund financial accounts management matters.
The financial department shall, jointly with the administrative department of social insurance, supervise and inspect the budget, final accounts and implementation of the social insurance fund.