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Provisions of Shanghai Municipality on the Audit and Supervision of Social Security Funds
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| (Promulgated by the Shanghai Municipal People's Government on January 8, 1997) 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. 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. 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. Article 4 (Competent Authority) Shanghai Auditing Bureau shall be responsible for organizing and implementing the audit and supervision of social security funds. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. 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. Article 20 (Date of Implementation) The present Provisions shall become effective on March 1, 1997. |
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