审计报告披露多项挪用资金问题，涉四百余亿城乡居民养老保险

Core Insights - The report from the National Audit Office reveals significant issues regarding the misappropriation of funds by various levels of government, particularly for "three guarantees" and debt repayment [2][3][4] Group 1: Financial Misappropriation - A total of 651.8 billion yuan was misappropriated across 92 regions, primarily for "three guarantees" and repayment of state-owned enterprise debts [2] - In the context of disaster recovery, 57 billion yuan was misused from a total of 2,066 billion yuan audited across 13 provinces, violating the designated use of funds [2][3] - The audit found that 153.68 billion yuan was either falsely reported or misappropriated from the 1 trillion yuan special bonds issued for major projects, with 70.6 billion yuan redirected to "three guarantees" or other expenditures [3] Group 2: Specific Sector Audits - In the education sector, 40.89 billion yuan was misappropriated by 110 counties, with funds diverted for debt repayment and other non-educational purposes [3][4] - The audit of pension funds revealed that 406.26 billion yuan from urban and rural residents' pension insurance was misused for "three guarantees" and debt repayment across 13 provinces [4] - Agricultural subsidy audits indicated that 41.64 billion yuan was misappropriated by 175 counties in 16 provinces, affecting farmers' subsidy payments [4] Group 3: Audit Response and Mechanisms - The National Audit Office has established a closed-loop system for tracking and addressing audit findings, enhancing collaboration among responsible departments for rectification efforts [4] - The report indicates that significant progress has been made in addressing major issues affecting high-quality development and social stability, with a comprehensive rectification report expected by the end of the year [4]