Provisions of Shanghai Municipality on the Audit and Supervision of Social Security Funds

上海市社会保障基金审计监督规定

Promulgating Institution:Shanghai Municipal People's Government

Document Number:Hu Fu Fa [1997] No. 3

Promulgating Date:01/08/1997

Effective Date:03/01/1997

颁布机关: 上海市人民政府

文      号:沪府发[1997]3号

颁布时间:01/08/1997

实施时间:03/01/1997

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正文

  Article 1   (Purpose and Basis)

With a view to strengthening the administration of social security funds, to ensuring the legal rights and interests of the beneficiaries, to protecting public benefit of society, the present Provisions are formulated in accordance with the " Law of the People's Republic of China on Audit" and the actual conditions of this city.

       第一条  (目的和依据)

    为了加强对社会保障基金的管理,保障受益人的合法权益,维护社会公共利益,根据《中华人民共和国审计法》的规定,结合本市实际情况,制定本规定。

  Article 2   (Definition)

Social security funds referred to in the present Provisions include various kinds of funds administered by governmental departments or by institutions and social organizations entrusted by the government (hereinafter referred to as administration organization of social security funds) and used in social security undertakings.

       第二条  (定义)

    本规定所称的社会保障基金,是指由政府部门或者受政府委托的事业组织、社会团体(以下统称社会保障基金管理机构)管理的用于社会保障事业的各类基金和资金。

  Article 3    (Principle)

The audit and supervision of social security funds shall be beneficial to the promotion of perfection of social security systems, the realization of standard operation of social security funds, and the supervision of receipts, payments and administration of social security funds by the public.

       第三条  (原则)

    对社会保障基金进行审计监督,应当有利于促进社会保障制度的完善,有利于实现社会保障基金运作的规范化,有利于社会保障基金的收支和管理接受社会公众的监督。

  Article 4   (Competent Authority)

Shanghai Auditing Bureau shall be responsible for organizing and implementing the audit and supervision of social security funds.

       第四条  (主管部门)

    上海市审计局负责组织实施对社会保障基金的审计监督。

  Article 5    (Auditing Scope)

Shanghai Auditing Bureau and auditing organizations of districts and counties (hereinafter referred to as auditing organizations) shall audit and supervise the authenticity, legitimacy and benefit of the collection, payment and appreciation operation and other related matters of social security funds, such as unemployment insurance, endowment insurance, medical insurance, social relief, and housing accumulation fund, etc. according to laws, rules and regulations, and the present Provisions.

       第五条  (审计范围)

    上海市审计局和区、县审计机关(以下统称审计机关)依照法律、法规、规章和本规定,对本市失业保险、养老保险、医疗保险、社会救助以及住房公积金等社会保障基金的征集、支付、增值运营以及其他有关事项的真实、合法和效益,进行审计监督。

  Article 6   (Auditing Items)

The main items of social security funds audited and supervised by auditing organizations include the situations of:

1. Collection of social security fund; 

2. Payment and use of social security fund; 

3. Balance and special account deposit of social security fund; 

4. Turning over, allocation and adjustment of social security fund; 

5. Reduction and transfer of social security fund; 

6. Drawing, turning over, allocation and use of administration expenses by administration organizations of social security fund; 

7. Turning over, settling, and appreciation operation of social security fund undertaken directly by administration organizations of social security fund or by entrusted financial organizations; 

8. Execution of state finance and financial system by administration organization of social security fund; and

9. Other items that shall be audited and supervised as specified by the State and Shanghai Municipal People's Government.

       第六条  (审计内容)

    审计机关对社会保障基金进行审计监督的主要内容是:

    (一)社会保障基金的征集情况;

    (二)社会保障基金的支付和使用情况;

    (三)社会保障基金的结余和专户储存情况;

    (四)社会保障基金的上解、下拨、调剂情况;

    (五)社会保障基金的核减和转移情况;

    (六)社会保障基金管理机构提取、上解、下拨、使用管理费用的情况;

    (七)社会保障基金管理机构直接承办或者委托金融机构承办社会保障基金汇缴结算、增值运营的情况;

    (八)社会保障基金管理机构执行国家财政、财务制度的情况;

    (九)国家或者市人民政府规定的其他应当接受审计监督的事项。

  Article 7   (Periodical Auditing and Special Auditing)

Auditing organizations shall audit the collection, payment and appreciation operation of social security funds listed in Article 5 of the present Provisions in the previous year before the end of the second quarter of each year. 

Auditing organizations shall make special item auditing or auditing investigation on social security funds listed in Article 5 of the present Provisions according to the requirements of the people's government of the same level.

       第七条  (定期审计和专项审计)

    审计机关应当在每年第二季度结束前,对本办法第五条所列各项社会保障基金上一年度的征集、支付以及增值运营情况进行审计。

    审计机关可以根据本级人民政府的要求,对本办法第五条所列各项社会保障基金进行专项审计或者审计调查。

  Article 8    (Formation of Auditing Group)

To audit and supervise social security funds, auditing organizations can organize auditing groups according to the auditing items determined in auditing plans. Auditing organizations of lower level and related professional people can be organized to participate in the auditing of the items audited directly by Shanghai Auditing Bureau.

       第八条  (审计组的组成)

    审计机关对社会保障基金进行审计监督,可以根据审计项目计划确定的审计事项,组成审计组。

    由市审计局直接进行审计的事项,可以组织下级审计机关以及有关专业人员参加。

  Article 9   (Delivery of Auditing Notice)

Auditing organizations shall deliver auditing notice to the administration organization of social security fund and the financial organizations legally entrusted with the undertaking of turning over, settling and appreciation operation of social security fund (hereinafter referred to as entrusted financial organizations) three days before the implementation of auditing.

       第九条  (审计通知书的送达)

    审计机关应当在实施审计的3日前,向社会保障基金管理机构和依法接受委托承办社会保障基金汇缴结算、增值运营等业务的金融机构(以下简称受托金融机构)送达审计通知书。

  Article 10   (Auditing Modes)

Auditing supervision can be performed by auditors through examining accounting vouchers, accounting books, accounting statements, documents and information related to auditing items, cash, material objects and securities, and by investigating related organizations and individual persons.

       第十条  (审计方式)

    审计监督可以由审计人员通过审查会计凭证、会计帐簿、会计报表,查阅与审计事项有关的文件、资料,检查现金、实物、有价证券,向有关单位和个人调查等方式进行。

  Article 11   (Reporting and Submission of Related Material)

Administration organizations of social security fund and entrusted financial organizations shall report their budget and final statements of collection, payment, appreciation operation of social security fund and other documents related to financial receipts and payments to auditing organizations according to regulations.

       第十一条  (有关资料的报送)

    社会保障基金管理机构和受托金融机构应当按照规定,向审计机关报送社会保障基金的征集、支付和增值运营的预算、决算报告以及其他与财务收支有关的资料。

  Article 12    (Examination and Transfer of Related Material)

Auditing organizations shall have the authority to inspect and request for reviewing the accounting documents, accounting books, accounting statements and other documents related to financial receipts and payments of administration organizations of social security fund. 

Auditing organizations shall have the authority to inspect and request for reviewing the accounting documents, accounting books, accounting statements and other related documents of financial organization entrusted with undertaking of turning over and settling and appreciation operation of social security fund.

       第十二条  (有关资料的查阅、调取)

    审计机关有权查阅、调取社会保障基金管理机构的会计凭证、会计帐簿、会计报表以及其他与财务收支有关的资料。

    审计机关有权查阅、调取受托金融机构承办社会保障基金汇缴结算、增值运营的会计凭证、会计帐簿、会计报表以及其他与此有关的资料。

  Article 13   (Investigation on Related Organizations and Individual Persons)

Auditing organizations shall have the authority to investigate the related organizations and individual persons for problems related to auditing items, and to obtain evidences from them. 

Auditors shall show their ID card and a duplicate notice of auditing when investigating on related organizations and individual persons.

       第十三条  (对有关单位和个人的调查)

    审计机关有权就审计事项所涉及的问题向有关单位或者个人进行调查,并取得证明材料。

    审计人员向有关单位和个人进行调查时,应当出示审计人员的工作证件和审计通知书副本。

  Article 14    (Submission of Audit Report)

On completion of auditing, the auditing group shall submit an audit report to the auditing organization. The auditing group shall seek opinions from administration organizations of social security fund and entrusted financial organizations before submitting the report to auditing organizations. Administration organizations of social security fund and entrusted financial organizations shall send written comments to the auditing group or auditing organization within ten days after receiving the audit report.

       第十四条  (审计报告的提出)

    审计组对社会保障基金实施审计结束后,应当向审计机关提出审计报告。审计报告报送审计机关前,应当征求社会保障基金管理机构和受托金融机构的意见。社会保障基金管理机构和受托金融机构应当自接到审计报告之日起10日内提出书面意见,并送交审计组或者审计机关。

  Article 15   (Letter of Audit Opinion and Audit Decision)

Auditing organizations shall examine audit reports, evaluate auditing items and issue audit opinion. 

Auditing organizations shall make audit decisions within the scope of legal authority or submit audit opinions to the people's government of the same level for the act that violates the laws, regulations and rules regarding the collection, payment and appreciation operation of social security fund, and needs to be punished according to law. 

Auditing organizations shall send their audit opinion and audit decision to the audited administration organization of social security fund and entrusted financial organization within thirty days after receiving the audit report. 

Auditing decisions shall become effective on the day of receipt.

       第十五条  (审计意见书和审计决定的作出)

    审计机关审定审计报告,对审计事项作出评价,出具审计意见书;对违反法律、法规、规章有关社会保障基金征集、支付、增值运营等规定的行为,需要依法给予处理的,在法定职权范围内作出审计决定或者向本级人民政府提出处理意见。

    审计机关应当自收到审计报告之日起30日内,将审计意见书和审计决定送达被审计的社会保障基金管理机构和受托金融机构。

    审计决定自送达之日起生效。

  Article 16    (Suggestion for Correction)

If the auditing organization holds the view that the provisions regarding collection, payment and appreciation operation of fund executed by administration organizations of social security fund and entrusted financial organizations conflict with laws, regulations and rules, it shall suggest the organization making the rules or authoritative department to correct them. It can refer the case to people's government of the same level to make decision according to law for the failure to make corrections.

       第十六条  (纠正建议)

    审计机关认为社会保障基金管理机构和受托金融机构所执行的有关基金征集、支付以及增值运营的规定与法律、法规和规章相抵触的,应当建议制订该规定的机构或者主管部门予以纠正;不予纠正的,审计机关可以提请本级人民政府依法处理。

  Article 17    (Report and Publication of Auditing Results)

Auditing organizations shall report periodically auditing result of social security fund to the people's government of the same level. 

On approval of the people's government of the same level, auditing organization can publish the auditing result of social security fund to the society.

       第十七条  (审计结果的报告和公布)

    审计机关应当定期向本级人民政府报告社会保障基金审计结果。

    审计机关经本级人民政府同意,可以向社会公布社会保障基金审计结果。

  Article 18    (Internal Auditing System)

Administration organizations of social security fund shall establish and amplify their internal auditing system and internal auditing organization. 

Auditing organizations shall be responsible for guiding and supervising the internal auditing work of administration organizations of social security fund.

       第十八条  (内部审计制度)

    社会保障基金管理机构应当建立健全内部审计制度和内部审计机构。

    审计机关对社会保障基金管理机构的内部审计工作负有指导、监督的职责。

  Article 19   (Department Responsible for Interpretation in Application)

The Municipal Auditing Bureau shall be responsible for the interpretation of the present Provisions in their specific application.

       第十九条  (应用解释部门)

    本规定的具体应用问题,由市审计局负责解释。

  Article 20    (Date of Implementation)

The present Provisions shall become effective on March 1, 1997.

       第二十条  (施行日期)

    本规定自1997年3月1日起施行。