The social insurance funds mentioned in these Measures include endowment insurance funds, medical insurance funds, unemployment insurance funds, industrial injury insurance funds and maternity insurance funds. The Ministry of Labor and Social Security is responsible for the supervision of the national social insurance fund. The administrative department of labor security of the local people's governments at or above the county level shall be in charge of the supervision of social insurance funds within their respective administrative areas.
The administrative department of labor and social security shall be responsible for the supervision of the social insurance fund (hereinafter referred to as the supervision institution). Social insurance fund supervision includes the following contents:
(a) the implementation of social insurance fund management laws, regulations and national policies;
(two) the implementation of the budget and final accounts of the social insurance fund;
(3) Raising, expenditure and balance of social insurance funds;
(four) other matters of social insurance fund management. Supervisory institutions and their supervisors shall enjoy the following rights when performing their duties:
(a) require the supervised unit to provide or submit the social insurance fund budget or financial revenue and expenditure plan, budget implementation, final accounts, financial reports and other information related to the management of social insurance funds;
(two) to consult the accounting vouchers, accounting books, accounting statements and other information related to the management of social insurance funds of the supervised units;
(three) to investigate the supervision matters to the relevant units and individuals, and to obtain relevant certification materials;
(four) to correct or stop the behavior of the supervised unit to conceal, forge or alter accounting vouchers, accounting books, accounting statements and other information related to the management of social insurance funds;
(five) to correct or stop the behavior of the supervised unit to transfer or conceal the assets of the social insurance fund;
(six) to correct or stop other acts of the supervised unit in violation of laws and regulations on the management of social insurance funds. Social insurance fund supervision methods include on-site supervision and off-site supervision. The supervision institution shall formulate an annual supervision plan. The annual supervision plan shall specify the proportion of areas or units that accept on-site supervision and send a copy to the financial and auditing departments at the same level.
On-site supervision refers to the on-site inspection of the social insurance fund management of the supervised unit by the supervision institution. According to the Measures for the Administration of Supervision and Reporting of Social Insurance Funds, on-site supervision can be divided into regular supervision, irregular supervision and investigation of reported cases.
Off-site supervision refers to the inspection and analysis of relevant data of social insurance fund management submitted by the supervised unit by the regulatory agency. Off-site supervision is divided into routine supervision and special supervision. Daily supervision shall be carried out by the supervised unit regularly submitting relevant data according to the requirements of the regulatory agency; Special supervision is carried out according to the requirements of the supervision organization and through the special information submitted by the supervised unit. In the process of off-site supervision, it is found that there are serious violations of law and discipline in the supervised unit, and on-site supervision should be implemented. The supervision institution shall conduct on-site supervision in accordance with the following procedures:
(a) according to the annual supervision plan and work needs, determine the supervision items and contents, formulate the supervision plan, and notify the supervised unit 3 days before the implementation of supervision;
(2) Check the accounting vouchers, account books, accounting statements and statistical statements of the social insurance fund of the supervised unit, consult the documents and materials related to the supervision matters, check the cash, physical objects and securities, investigate and collect evidence from the supervised unit and relevant individuals, and listen to the report of the supervised unit on the management of the social insurance fund;
(three) according to the inspection results, write a supervision report and send it to the supervised unit for comments. The supervised unit shall submit written opinions within 10 days after receiving the supervision report. Failing to submit written opinions within the time limit shall be deemed as no objection. Off-site supervision of supervision institutions shall be conducted in accordance with the following procedures:
(a) according to the supervision plan and work needs, determine the purpose and content of off-site supervision, put forward the scope, format, submission method and time limit of regular or special materials, and notify the supervised unit;
(two) to review the information submitted by the supervised unit and ask the supervised unit to supplement or resubmit the information that does not meet the requirements;
(three) to analyze the data submitted by the supervised unit, evaluate the management status and existing problems of the social insurance fund, and write a supervision report. If the supervised unit has one of the following acts, the supervision institution shall order it to make corrections; Refuses to correct, the supervision institution suggests that the administrative department of the supervised unit shall give administrative sanctions to the main person in charge and the person directly responsible; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law:
(1) Refusing or obstructing the supervisors to carry out supervision;
(two) refusing or delaying the provision of information related to regulatory matters;
(3) Concealing, forging, tampering with or destroying accounting vouchers, accounting books, accounting statements and other materials related to the management of social insurance funds;
(4) transferring or concealing the assets of social insurance funds.
Fifteenth by the supervision unit to take revenge on the supervision personnel, the administrative department of the supervision unit shall give administrative sanctions to the person directly responsible; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law. Supervisory personnel who abuse their powers, engage in malpractices for selfish ends and neglect their duties shall be given administrative sanctions by the administrative department of labor security; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.