Social insurance fund refers to the special funds paid by the payer and the payer according to a certain proportion of the payment base and raised by other legal means in accordance with national laws and regulations. It is a fund raised by the state for holding social insurance undertakings to pay the insurance benefits and allowances enjoyed by workers due to temporary or permanent loss of labor ability or labor opportunities. YJBYS, I have collected and compiled a model essay on the overall audit investigation report of urban social security funds. Please refer to it and read it. I hope it will help you!
social insurance fund refers to the funds that the state collects from social members and their units in accordance with relevant laws and regulations or through financial allocation to ensure the basic living and medical needs of social members. It mainly comes from three aspects: individual contributions, enterprise fees and financial allocations. The essential characteristics of social security fund determine its role as a member of society. Life saving money? And? Life-saving money , is related to the survival bottom line of social members and social stability. Therefore, it is feasible and necessary to strengthen the overall planning and supervision of urban social security funds.
according to the requirements of the municipal government office on the implementation plan of social insurance in * * city, combined with the study and practice of Scientific Outlook on Development activities, in order to protect the vital interests of the people, further promote the overall planning of social insurance in our city, and ensure the smooth transfer of social security funds and assets, comrades from the learning contact point, * * * and the labor and personnel bureaus of Xinpu District, Haizhou District and Lianyun District (hereinafter referred to as the three districts), By December 31st, 28, the collection, management and use of social insurance funds were audited and investigated, which provided a basis for the overall planning of social insurance funds in urban areas. The audit and investigation results are reported as follows:
1. Social security funds in the three districts in 28
In 28, the labor and personnel bureaus in the three districts were responsible for the collection, management and use of social insurance funds. According to the urban overall plan, the social security funds will be managed by the Municipal Labor and Social Security Bureau. By the end of December last year, the number of people participating in endowment insurance, basic medical insurance, unemployment insurance, industrial injury insurance and maternity insurance in the three districts was 31,957, 38,799, 33,15, 2,324 and 17,94 respectively. The contribution ratio is 28%, 9%, 3% and .5% of the total salary? 2%、.8%; The number of people receiving pension insurance, unemployment insurance, work injury insurance and maternity insurance is 8738, 1493, 34 and 292 respectively. The social distribution rate of the five funds is 1%.
the balance of social security fund in the third district last year was 226,944,8 yuan, the income in that year was 272,24,1 yuan, the expenditure in that year was 167,718,7 yuan, and the accumulated balance of the fund was 331,466,2 yuan. Among them, the balance of enterprise pension insurance is 182,955,8 yuan, unemployment insurance is 16,366,7 yuan, basic medical insurance is 16,38,8 yuan, industrial injury insurance is 2,573,5 yuan, maternity insurance is 3,254, yuan, and other social insurance is 19,935,4 yuan.
The audit and investigation results show that the three district governments can adhere to the people-oriented principle and attach great importance to the supervision of social security funds according to the requirements of Scientific Outlook on Development, and the labor and personnel departments can conscientiously perform their duties, and can use the special funds for special purposes, which has played an active role in building a harmonious society, maintaining social stability and promoting economic development. Safe fund management, basically achieved? Basic balance, slight savings? The goal is also in line with the requirements of urban planning.
second, the main problems existing in the management of social security funds in the three districts in 28
(1) The self-supporting enterprise endowment insurance fund and the basic endowment insurance fund for enterprise employees in X District have not been accounted separately
Since 1993, the income and expenditure from the self-supporting endowment insurance in this district have been accounted for together, and the collection and payment of the basic endowment insurance fund for enterprise employees have been carried out in accordance with relevant regulations. By the end of 28, there were 399 employees in insured institutions, and 153 retired. The monthly pension insurance premium was about 17, yuan, and the monthly deficit was about 5, yuan, which did not meet the relevant provisions of the social security fund accounting system.
(II) Inconsistent accounts of fixed assets
As reflected in the accounts of the Social Security Department and the Medical Insurance Department of the Third District by the end of December 28, the original value of fixed assets totaled 1,375,7 yuan. Through field inventory, the actual assets in use were 473,6 yuan, and the value of scrapped assets to be written off was 92,1 yuan. Does not meet the relevant provisions of fixed assets management.
(3) The current payment was not cleared in time
The expenses paid by the medical insurance department of a certain district in 24 and reimbursed by the municipal medical insurance department were still outstanding by the end of 28, which did not meet the relevant regulations.
(4) The income of the fund was not recorded in time
The one-time payment of RMB 4,698,6 from the medical insurance fund received in advance by the medical insurance department of a certain district in 28 was not recorded in the income in time, and it was not transferred to the income until February 29, which did not meet the relevant regulations on the management of social security funds.
iii. suggestions on strengthening the supervision of urban social security funds
improving the level of social insurance co-ordination and implementing urban co-ordination is an important content of the reform and improvement of social insurance system, and it is also an important measure to improve the ability of social insurance to resist risks, expand financing channels, guarantee and improve the treatment of insured persons, integrate social resources, improve service levels and ensure the safety of funds. At the same time, it is also a concrete manifestation of practicing Scientific Outlook on Development, benefiting the people and sharing the fruits of reform and development. Therefore, Party committees, governments and relevant departments at all levels must attach great importance to and earnestly strengthen leadership to ensure the' safety and integrity' of social security funds.
(1) Expand fund-raising channels and strive to increase income. Social security agencies should further do a good job in expanding the scope of collection and increase the collection of funds. It is necessary to strengthen contact with the financial and tax departments, communicate information in a timely manner, ensure that all receivables are collected, collect them in time, and continuously expand the sources of fund collection. At the same time, we should actively explore ways to preserve and increase the value of social security funds to ensure the preservation and increase the value of funds.
(2) strengthen asset management. Fixed assets should be supervised regularly to ensure that the accounts are consistent and the accounts are consistent. Ensure the safety and integrity of assets.
(3) Timely clearing current accounts. All relevant departments should clean up the current accounts in the fund in time to avoid fund losses and effectively protect the interests of the insured.
(4) strengthen the supervision of other social security and agricultural insurance funds. According to the overall arrangement of the social insurance city, the institutions and personnel of the labor and social insurance department and the medical insurance department in the three districts are planned as a whole, which leads to the fact that other insurance and new rural endowment insurance businesses in the three districts have no institutions and no personnel to handle, and are in the state of no management. In order to maintain the integrity of the social security system and the continuity of work, protect the interests of the insured and serve the people conveniently, it is suggested that the municipal government and relevant departments issue regulations to plan other social insurance, new rural endowment insurance and other businesses together at an appropriate time, and the newly established district medical insurance sub-center will take care of them or clarify the subject of supervision, so that the interests of the people can be effectively guaranteed.
(** Municipal Audit Bureau)