在某种程度上来说，审计又立功了，这才让给505名死亡人员发放养老保险待遇的事件得以曝光。可以 想象，给死亡人员发放养老保险，每一个例子都是一个大新闻，更何况是505人。 近日，山东省审计厅发布《山东省人民政府关于2024年度省级预算执行和其他财政收支的审计工作报 告》(以下简称"报告")，其中，关于养老保险基金的相关内容引发关注。 山东2市505名死亡人员 被发放"养老金"超241万元 报告显示，山东省审计厅对13市及所属县养老保险基金和养老服务业政策落实及资金绩效等情况进行了 审计，发现的主要问题包括： 一是养老保险参保缴费政策落实不到位。1市12县159家企业或学校未按规定为807名在职职工缴纳企业 职工基本养老保险费。44县未落实代缴费政策，2798名低保特困、重度残疾人等重点人群应保未保。 二是未及时清退个人账户资金。13市未及时清退1987名死亡1年以上人员的养老保险和职业年金个人账 户资金1977.09万元，以及8367名曾缴纳过城乡居民基本养老保险的企业或机关事业退休人员个人账户 资金2168.79万元。 三是向不符合条件人员发放补贴。由于信息不畅、数据比对不及时等，2022年至2024年，2市 ...

Core Insights - The audit report revealed significant issues in the management of pension insurance funds, with a total of 601.61 billion yuan identified in various problems across 25 provinces [1][2][3] - A total of 477,000 individuals from vulnerable groups and flexible employment were found to be uninsured, while 2.4973 million displaced farmers were not receiving their pension contribution subsidies [2][3] - The report highlighted severe lapses in local governance and regulatory oversight, allowing for fraudulent activities and abuse of the pension system [3][4] Group 1: Audit Findings - The audit covered 4.14 trillion yuan in pension insurance funds, uncovering 601.61 billion yuan in issues [1] - Specific cases included a bribery scandal in Harbin leading to 271 individuals being improperly insured, resulting in an estimated loss of 115 million yuan [1][2] - Another case involved a worker in Shanxi who fraudulently retired at age 22 while having a work record of just one year, receiving a total of 690,000 yuan in pension payments [2][3] Group 2: Systemic Issues - The report indicated that local governments failed to effectively identify and cover eligible individuals for pension insurance, reflecting serious policy implementation gaps [2][3] - The existence of "small policies" that do not comply with national standards has led to increased financial burdens on the pension fund, undermining its sustainability [2][3] - The collusion between public officials and intermediaries has severely compromised the integrity of the pension system, leading to significant financial losses [3][4] Group 3: Recommendations and Actions - The audit authority recommended strengthening the overall management of pension funds and urged local governments to identify key demographics needing coverage [3][4] - There is a call for the elimination of non-compliant local policies and strict penalties for fraudulent activities by intermediaries and public officials [3][4] - Local governments have begun to take action in response to the findings, with investigations and corrective measures being implemented [3]