Administrative Supervision Of Social Insurance Funds

(Ministry of labour and social security May 18, 2001 Order No. twelfth)

Article 1 in order to guarantee the safety of social insurance funds, standardize and strengthen the supervision of social insurance funds, these measures are formulated in accordance with the provisions of the State Council.

The second labor security administrative departments shall supervise the accounts receipts and balances of social insurance fund income households, social insurance fund disbursements households, social security funds, financial accounts and other accounts related to social insurance funds, and shall be implemented in accordance with the provisions of these measures.

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 third Ministry of labor security is in charge of the supervision of the national social insurance fund.

The labor security administrative departments of the local people's governments at or above the county level shall be responsible for the supervision of social insurance funds in their respective administrative regions.

The labor and social security administration is responsible for the supervision of social insurance funds.

The fourth supervision of social insurance funds should follow the principles of objectivity, fairness, legality and efficiency.

The fifth supervision of social insurance funds includes the following contents:

(1) implementing the laws, regulations and policies of the social insurance fund management;

(two) budget implementation and final accounts of social insurance funds;

(three) the collection, expenditure and balance of social insurance funds;

(four) other matters relating to the management of social insurance funds.

The sixth supervisory bodies and their supervisory personnel shall have the following rights in performing their duties:

(1) requiring the supervised units to provide or submit social insurance funds budgets or financial revenue and expenditure plans, budget execution, final accounts, financial reports, and other information related to the management of social insurance funds;

(two) to check the accounting vouchers, accounting books, accounting statements and other information related to the social insurance fund management of the supervised units and social insurance funds.

(three) to investigate relevant units and individuals on matters of supervision and obtain relevant supporting materials;

(four) rectify or stop the act of concealing, forgery, altering accounting vouchers, accounting books, accounting statements and other information related to the management of social insurance funds by the supervised units.

(five) rectify or stop the act of pferring or hiding the assets of the social insurance fund by the supervised unit;

(six) rectify or stop any other act of the supervised unit violating the laws and regulations governing the social insurance fund management.

The seventh supervisory bodies and their supervisors should perform their duties faithfully, enforce the law impartially, be honest and clean, and keep secrets.

When eighth supervisory bodies are in charge of supervision, more than two supervisory personnel shall be jointly carried out.

The ninth way of supervision of social insurance funds includes on-site supervision and off-site supervision.

Supervision institutions shall formulate annual supervision plans.

The annual supervision plan should specify the proportion of the areas or units supervised on the spot, and send them to the finance and auditing departments at the same level.

Field supervision refers to the on-site inspection carried out by the supervisory organization on the management of the social insurance fund of the supervised unit.

Field supervision is divided into regular supervision, non periodical supervision and investigation of cases reported according to the regulations on supervision and reporting of social insurance funds.

The off-site supervision refers to the inspection and analysis of the relevant data of the social insurance fund management submitted by the supervisory organization.

The off-site supervision is divided into routine supervision and special supervision.

Routine supervision is regularly submitted to the supervised units according to the requirements of the supervision organs, and special supervision is submitted to the supervised units according to the requirements of the supervision organs to submit special data.

In the process of off-site supervision, it is found that there is serious violation of law and discipline in the supervised units.

The tenth supervisory organs shall conduct on-site supervision in accordance with the following procedures:

(1) to determine the supervision items and supervision contents according to the annual supervision plan and work needs, to formulate supervision plans, and notify the supervised units 3 days before the implementation of the supervision;

(two) checking the accounting vouchers, accounting books, accounting statements and statistical reports of the social insurance funds supervised by the supervised units, checking the documents and materials related to the supervision items, checking cash, physical objects, and negotiable securities, and collecting evidence from the supervised units and individuals concerned, and hearing the reports on the management of the social insurance funds of the supervised units;

(three) according to the results of the inspection, write up the supervision report and send the opinion to the supervised unit.

The supervised unit shall submit written opinions within 10 days after receiving the supervision report.

Those who fail to submit written opinions within the time limit shall be regarded as unanimous.

The eleventh supervision organs shall conduct off-site supervision according to the following procedures:

(1) according to the supervision plan and work needs, determine the purpose and supervision content of off-site supervision, and put forward the scope, format, reporting mode and time limit of regularly sending data or special reports, and notify the supervised units.

(two) audit the data submitted by the supervised unit, and submit the report to the supervised unit or re submit the data that does not meet the requirements.

(three) analyze the data submitted by the supervised unit, evaluate the management status and existing problems of the social insurance fund, and write out the supervision report.

Twelfth supervision units that have problems and need improvement in on-site supervision or off-site supervision shall put forward supervision and handling opinions by the labor and social security administrative department.

The thirteenth supervisory organs shall have the right to inspect the supervision and handling of opinions of the supervised units.

Fourteenth of the following acts committed by a supervised unit shall be ordered by the supervisory authority to make corrections. If it refuses to correct the case, the supervision organ suggests that the administrative department in charge of the supervision unit shall give administrative sanctions to the principal responsible person and the person directly responsible for it; if a crime is constituted, the judicial organ shall be investigated for criminal responsibility according to law.

(1) refuse or obstruct the supervision of the supervisory personnel;

(two) refusing or delaying the provision of information related to supervisory matters;

(three) concealing, forgery, altering or destroying accounting vouchers, accounting books, accounting statements and other relevant information related to the social insurance fund management;

(four) pfer or concealment of social insurance fund assets.

Article fifteenth where the supervisory unit retaliate against the supervisory personnel, the administrative department of the supervised unit shall impose administrative sanctions on the person directly responsible for it; if a crime is constituted, the judicial organ shall be investigated for criminal responsibility according to law.

Sixteenth supervisors who abuse their powers, commit malpractices for selfish ends and neglect their duties shall be given administrative sanctions by the labor and social security administrative departments. If a crime is constituted, the judicial organ shall be investigated for criminal responsibility according to law.

The seventeenth measures shall come into force on the date of promulgation.