Two. The basis of business processing:
1, Measures for Social Insurance Audit (OrderNo. 12 of 2004). Ministry of Labor and Social Security16);
2. Notice of Hunan Provincial Department of Labor and Social Security on Printing and Distributing the Detailed Rules for the Implementation of Hunan Province (No.232 [2003] of Hunan Labor Agency);
Four. Business process:
The audit of endowment insurance is divided into written audit and field audit.
(a) Written audit procedures
1. According to the work plan and progress, the audit department of the agency shall deliver the Social Insurance Audit Notice to the audited object three days in advance, informing the audit contents, requirements, relevant materials to be submitted and the submission time of the materials.
2. Auditors shall review the materials and data submitted by the auditees and make audit records. The materials and data that do not meet the submission requirements shall be required to be submitted or resubmitted by the audited object.
3, the audit situation should be recorded, the auditor according to the record to fill in the "social insurance audit record", and by the auditor and the legal representative of the audited entity (or the agent entrusted by the legal representative) and handling personnel signature or seal. If the signature or seal of the legal representative of the audited entity (or the agent entrusted by the legal representative) and the handling personnel cannot be obtained, the auditor shall indicate the reasons for refusal.
4. Handling of audit situation:
Written audit found no violation of laws, regulations and rules, the agency shall, within 5 working days after the end of the audit, inform the audited entity in writing of its audit results, and serve it on the Social Insurance audit notice.
If it is found that the audited object is suspected of violating laws, regulations and rules, the agency shall conduct on-site audit.
5. Filing of audit data.
(b) On-site audit procedures
1. According to the work plan and schedule, the audit department of the agency shall deliver the Social Insurance Audit Notice to the audited object three days in advance, informing the audit contents, requirements, methods, time and relevant materials to be prepared. Under special circumstances, on-site audit can be conducted without prior notice.
2, auditors (two or more) should take the initiative to produce official documents, explain their identity, and do a good job in the publicity and audit coordination of relevant laws, regulations, rules and policies, and obtain the support and cooperation of the audited object.
3, the audit situation should be recorded, the auditor according to the record to fill in the "social insurance audit record", and by the auditor and the legal representative of the audited entity (or the agent entrusted by the legal representative) and handling personnel signature or seal. If the signature or seal of the legal representative of the audited entity (or the agent entrusted by the legal representative) and the handling personnel cannot be obtained, the auditor shall indicate the reasons for refusal.
4. Handling of audit situation:
On-site audit found no violation of laws, regulations and rules, the agency shall inform the audited entity in writing of its audit results within 5 working days after the end of the audit, and deliver it to the Social Insurance audit notice.
On-site audit found that there are violations of laws, regulations and rules, the auditors put forward their opinions and reported them to the leaders in charge of the bureau for approval. After the end of the audit 10 working days, send the social insurance audit rectification opinions to the audited entity, and report to the Social Insurance Fund Supervision Section of the Municipal Human Resources and Social Security Bureau for the record, and urge the audited entity to implement the rectification; If the audited entity fails to apply for review within 30 days after receiving the social insurance audit rectification opinion, and refuses to rectify the existing violations of laws and regulations, the agency shall fill out the Proposal for Social Insurance Administrative Punishment, report it to the Municipal Human Resources and Social Security Bureau, and hand it over to the Municipal Labor and Social Security Supervision Bureau for handling.
5. Filing of audit data.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.