The social insurance fund belongs to all employees who participate in social insurance, and no organization or individual may occupy or misappropriate it in any way. Article 4 The supervision of social insurance funds refers to the supervision of the whole process of fund management such as collection, payment and balance of social insurance funds, including the following contents:
(a) the implementation of social insurance laws, regulations, rules and policies by social insurance administrative departments, social insurance premium collection agencies, social insurance agencies and social insurance fund financial accounts management agencies;
(two) the collection and disbursement of social insurance premiums, the storage and disbursement of funds in social insurance financial accounts, and the payment of social insurance benefits;
(three) the implementation of the budget and final accounts of the social insurance fund and the preparation and implementation of the financial revenue and expenditure plan;
(four) the establishment and implementation of the internal control system of the social insurance fund management institution;
(5) Opening and management of bank accounts of social insurance funds;
(six) the audit of social insurance payment;
(seven) other matters stipulated by the state and the province. Article 5 The people's governments at or above the county level shall establish and improve the system of supervision and management of social insurance funds and the responsibility system for safety, and the principal responsible persons shall bear the main leadership responsibility for the safety of funds within their respective administrative areas to ensure that the social insurance funds are used exclusively.
Social insurance administrative departments, social insurance premium collection agencies, social insurance agencies, and social insurance fund financial accounts management agencies shall ensure the safety of social insurance funds in accordance with the principle of "who is in charge is responsible". Article 6 People's governments at or above the county level shall report to the Standing Committee of the people's congress at the same level on the budget implementation and final accounts of social insurance funds every year. Article 7 The labor and social security departments, financial departments, auditing departments and local tax authorities at or above the county level shall, within the scope of their respective duties, coordinate in the supervision of social insurance funds.
The labor and social security department is in charge of the supervision of social insurance funds, and is responsible for supervising the collection, payment and management of social insurance premium collection agencies, social insurance agencies and social insurance fund financial account management agencies; Supervise and inspect the bank accounts of various social insurance funds, such as fund income households, expenditure households and financial special accounts; Supervise and inspect the application and approval of social insurance benefits.
The financial department is responsible for supervising the implementation of the financial accounting system of social insurance funds, and supervising the management of fund income households, expenditure households and financial special accounts.
The audit department is responsible for auditing and supervising the collection, payment and management of social insurance funds, and auditing the fund management of fund income households, expenditure households and financial special accounts.
Local tax authorities are responsible for supervising and inspecting the collection of social insurance premiums. Article 8 The people's governments at or above the county level shall set up a social insurance fund supervision committee, which shall be responsible for the overall planning, coordination and guidance of the social insurance fund supervision within their respective administrative areas.
The social insurance fund supervision committee consists of representatives of the government and its relevant functional departments, trade unions, payment units, insured persons and relevant experts. The responsibilities, membership, term of office, rules of procedure and other related matters of the Committee shall be stipulated in the articles of association of the Guangdong Social Insurance Fund Supervision Committee and submitted to the provincial people's government for approval.
The offices of social insurance fund supervision committees at all levels are located in the labor and social security departments at the same level. Article 9 When labor and social security departments, financial departments, auditing departments and local tax authorities find that there are major problems in the management of social insurance funds or there are major situations in supervision, they shall report to the social insurance fund supervision committee at the same level, which shall conduct research and coordination and urge relevant departments to deal with them. Tenth social insurance fund supervision and inspection personnel when performing official duties, can enter the supervised units for inspection, consult or copy the necessary information according to law, and ask the relevant personnel. When performing official duties, inspectors should have more than two people and produce law enforcement certificates.
The social insurance fund supervision department and its inspectors shall perform their official duties of social insurance fund supervision according to law, which shall be protected by law, and the relevant units and personnel shall cooperate. Article 11 The financial reports, accounting books, vouchers and other relevant accounting materials of social insurance funds shall be true and complete.
Social insurance agencies, social insurance premium collection agencies and financial departments shall regularly check the income and expenditure of social insurance funds to ensure that the income and expenditure of social insurance funds are consistent.
The collection and payment institution of social insurance premiums shall provide relevant information on the collection and payment of social insurance premiums to the social insurance agency in accordance with the regulations; The financial department shall provide the social insurance agency with the income and expenditure of the financial special account of the social insurance fund; The social insurance agency shall provide the social insurance premium collection agency and the financial department with the verification of relevant accounts.