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    Notice On The Implementation Of The "Social Insurance Auditing Method"

    2009/5/12 14:24:00 42043

     

    The labor and social security departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government:

    The "social insurance audit method" (hereinafter referred to as the "auditing method") was officially promulgated in February 27th and will be implemented from April 1st.

    In order to effectively carry out the implementation of the audit procedures, we hereby notify the following issues:

    First, carry out extensive and in-depth learning and publicity activities to enhance the consciousness of implementing the audit procedures.


    The promulgation and implementation of the audit method is an important measure to further improve and perfect the social insurance law and regulation system, safeguard the legitimate rights and interests of the insured, ensure the full coverage of the social insurance premium, and also ensure the continuous, standardized and effective development of the social insurance audit.

    The labor security administrative departments at all levels and the social insurance agencies must regard learning and implementing the auditing method as an important task.

    Leaders at all levels should take the lead in learning, take the lead in publicizing, take the lead in carrying out the work, and thoroughly and thoroughly study and carry out the auditing procedures through measures such as thorough ideological mobilization, strict organization plan and strict examination and assessment.

    Through learning, we will deeply understand the importance of issuing the audit method, grasp the contents, methods, procedures and requirements of audit work, enhance the consciousness of administration according to law, and improve the quality and level of audit work.

    On the basis of organizing the learning of the system, various localities should adopt flexible and diversified forms to publicize the audit procedures vigorously.

    We should go deep into the enterprises, streets and communities, and actively publicize the responsible persons and insured personnel to help them enhance their awareness of paying social insurance premiums on time and in full, and consciously accept and cooperate with the audit work to ensure that all social insurance premiums should be collected and all kinds of fraudulent and false social insurance benefits should be eliminated.

    Two, establish and improve audit institutions and cultivate high-quality audit teams.

    Establishing and perfecting audit institutions is an important organizational guarantee for carrying out audit work.

    Throughout the process of implementing the audit procedures, all regions should actively seek support from leaders and relevant departments, establish and improve audit institutions, and enrich cadres with high political and professional qualities to the audit team.

    In order to meet the needs of the work, the social insurance agencies at the municipal level and above should set up special audit institutions in principle, and the social insurance agencies at the county level should also be equipped with full-time auditors.

    The audit work is highly policy oriented and the training of auditors should be done well in all localities.

    This year, our Ministry of social insurance management center will organize training and business exchanges for auditors of provincial social insurance agencies.

    All localities should arrange early, concentrate their efforts and organize the training of auditors.

    The time for centralized training at all levels should not be less than 3 days.

    All localities should strengthen the management and education of audit cadres, strengthen their sense of service, constantly improve their ability to administer according to law, and strive to cultivate a team of good thinking, hard work and good business.

    Three, conscientiously implement the audit procedures and carry out audit work in an all-round way.



    All localities should conscientiously carry out audit work in accordance with the contents, procedures and methods stipulated in the audit method.

    The audit work in 2003 should draw lessons from the successful experience of the special audit of the previous two years, and do a good job in auditing the payment of basic old-age insurance premiums for the insured enterprises and personnel. The key is to check whether the number of payment and payment base declared by the employer is true, whether it is in conformity with the relevant regulations, whether the insured units and individuals pay social insurance premiums in time and in full, whether or not to repay the old age insurance premiums owed according to the plan, and the number of on-site audits is not less than 60% of the insured persons.

    We should seriously check fraudulent practices, falsely claiming basic pensions and other social insurance benefits.

    All localities should proceed from the actual situation and make use of various forms to verify the pensions of retirees in enterprises. The number of verified persons is no less than 60% of the retirees.

    On the basis of visiting the condolences, we should conscientiously find out the bottom points and vigorously recover the false and false pension.

    In particular, we should strengthen the management of retirees who live in different places. In line with the establishment of the labor and social security service institutions in the streets and communities and the social management service work of retirees, we will gradually establish and improve the system of collecting and checking the pension in different places, earnestly study the measures and measures to prevent the claim of pension payments, and actively and steadily promote the implementation of the accreditation work for the elderly.

    Where conditions permit, we should actively explore and carry out the audit of medical, unemployment and other types of insurance.

    In the audit work, we must conscientiously implement the spirit of side auditing and rectification, and strictly audit standards and audit procedures.

    The problems identified in the audit shall be rectified in accordance with the legal procedures, and the social insurance premiums paid and the social insurance premiums and related treatment should be recovered according to law.

    Four, earnestly strengthen organizational leadership and ensure the implementation of the audit method.



    All localities should put the implementation of the "auditing method" as an important work in the current and future period, laying an important agenda, carefully planning, organizing and strengthening guidance, analyzing the situation of auditing work in the region regularly, and formulating and implementing specific measures.

    Labor security administrative departments at all levels should actively support and guide social insurance agencies to carry out audit work and help them solve problems and problems in time. Social insurance agencies should take the initiative to report the situation to the labor and social security administrative departments, and strengthen coordination with relevant departments such as finance, taxation and auditing, so as to ensure that auditing work is carried out in a solid and effective manner.

    We should establish and improve the incentive mechanism, focus on discovering, cultivating and popularizing advanced models, and strive to create a good atmosphere for auditing.

    We should go deep into practical investigation and research.

    Timely find and solve the new situations and problems encountered in the implementation, and strive to explore the characteristics and rules of the audit work under the new situation, sum up experience and improve measures so as to achieve new results in the audit work.

    It is necessary to combine the audit work with the standard business management, ramming the foundation and the exercise team, and striving to realize the regular, standardized and institutionalized audit work.

    Starting from the second quarter of 2003, all localities should report quarterly to carry out audit work.

    At the end of the year, our ministry will conduct a comprehensive inspection and evaluation of the implementation of the audit method in three aspects, including team building, business level and effectiveness.

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