Article 1(Purpose) #
The purpose of this Decree is to prescribe matters regarding the procedures and methods, etc. of audits on local governments and City/Do Offices of Education under Articles 185, 190, and 191 of the Local Autonomy Act (including cases where those provisions apply mutatis mutandis under Article 3 of the Local Education Autonomy Act). <Amended on Dec. 16, 2021>
Article 2(Definitions) #
In this Decree, the term “audit” means the investigation, examination, verification, analysis, and review of the tasks, activities, etc. pertaining to the business affairs specified below (hereinafter referred to as “business affairs subject to audit”) and subsequently handling the findings thereof, by the competent Minister, the Minister of the Interior and Safety, or the Special Metropolitan City Mayor, Metropolitan City Mayor, or Do Governor (hereinafter referred to as “Mayor/Do Governor”) under Articles 185, 190, and 191 of the Local Autonomy Act (hereinafter referred to as the “Act”): <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017; Dec. 16, 2021>
1. National business affairs delegated to local governments (excluding Jeju Special Self-Governing Province) or their heads under Article 185 (1) of the Act;
2. Business affairs of the Special Metropolitan City, Metropolitan Cities, or Dos delegated to Sis/Guns/Autonomous Gus or their heads under Article 185 (2) of the Act;
3. Autonomous affairs of local governments under Article 190 (1) of the Act.
Article 3(Types of audits) #
Audits conducted by the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor shall be classified as follows: <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017; Dec. 16, 2021>
1. Joint government audit: An audit jointly conducted by the competent Minister and the Minister of the Interior and Safety on a local government during the same period under Article 191 (2) of the Act;
2. Comprehensive audit by a Mayor/Do Governor: An audit conducted by a Mayor/Do Governor on all business affairs subject to audit of Sis, Guns, and autonomous Gus under his or her jurisdiction;
3. Specific audit: An audit conducted by the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor on a specific field among the business affairs subject to audit of a local government;
4. Service audit: An audit conducted by the Minister of the Interior and Safety or a Mayor/Do Governor to verify compliance with statutes or regulations and official orders by persons affiliated with a local government subject to audit under Articles 185, 190, and 191 of the Act, in relation to the business affairs subject to audit.
Article 4(Formulation of audit plans) #
(1) The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor shall, when intending to conduct audits, establish in advance an annual audit plan that includes the following matters: <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
1. Matters subject to audits;
2. Purpose and necessity of the audits;
3. Types of audits and local governments subject to audits;
4. Scope of the audits;
5. The audit period (referring to the period for performing audit activities and the period for determining requests for disciplinary or other actions or measures to be included in the audit findings under Article 18 (2); hereinafter the same shall apply) and the number of audit personnel;
6. Other matters necessary for the audits.
(2) The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor shall formulate a separate audit plan, including the matters set out in the subparagraphs of paragraph (1), when intending to conduct an audit not included in the annual audit plan under paragraph (1). <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(3) Upon formulating an audit plan under paragraph (1) or (2), the competent Minister or a Mayor/Do Governor shall notify the Minister of the Interior and Safety thereof without delay. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 5(Notification of audit plans) #
(1) The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor shall notify the head of the local government subject to audit of the main details of the annual audit plan under Article 4 (1) by January 31 each year; provided, this shall not apply in cases where there are urgent circumstances requiring prompt audit or where it is otherwise inevitable to ensure the effectiveness of the audit. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(2) If the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor changes the annual audit plan after notifying it under paragraph (1), he or she shall notify the head of the local government subject to audit of such changes without delay; provided, this shall not apply where there are urgent circumstances requiring prompt audit or where it is otherwise inevitable to ensure the effectiveness of the audit. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 6(Consultation on audit plans) #
(1) When the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor has formulated an annual audit plan under Article 4, he or she shall consult with the Board of Audit and Inspection under Article 3 (2) of the Act on Public Sector Audits. The same shall apply where main details of an already formulated audit plan, such as matters subject to audit, local governments subject to audit, scope of audit, or audit period, are changed. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(2) The Minister of the Interior and Safety may review whether any audit plans separately formulated by the competent Minister or a Mayor/Do Governor under Article 4 (2) overlap with audits conducted by other competent Ministers, Mayors/Do Governors, or the Minister of the Interior and Safety, and may present opinions to the relevant competent Minister. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 7(Preliminary investigations) #
(1) Before conducting an audit of delegated business affairs under Article 185 of the Act, the competent Minister or a Mayor/Do Governor may conduct a preliminary investigation on the following matters in order to determine the appropriateness of selecting the subject of audit, to identify issues, and to confirm vulnerable areas: <Amended on Dec. 16, 2021>
1. Collection and verification of data and information related to the subject of audit;
2. Sample surveys of certain parts of the subject of audit.
(2) The Minister of the Interior and Safety or a Mayor/Governor may, if deemed necessary to verify whether the handling of autonomous affairs by a local government violates statutes or regulations before conducting an audit under Article 190 (2) of the Act, perform the following tasks: <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017; Dec. 16, 2021>
1. Where information has been collected from persons affiliated with the relevant local government, civil petitioners, or other third parties to the effect that the handling of business affairs by the relevant local government violates statutes or regulations, confirmation of the facts through review of documents or books;
2. Where reports by mass media or information and communications media indicate that the handling of business affairs by the relevant local government violates statutes or regulations, confirmation of the facts through review of documents or books;
3. Review of documents or books related to specific areas of autonomous affairs or data entered into the information system of the local government that contain or are suspected of containing violations of statutes or regulations, where there are reasonable grounds for such suspicion.
(3) If the Minister of the Interior and Safety or a Mayor/Do Governor finds that the handling of autonomous affairs by the relevant local government violates statutes or regulations or there are reasonable grounds to suspect such violation according to the results of performing the tasks under paragraph (2), he or she shall specify such business affairs as the subject of audit and notify the head of the relevant local government in advance of the audit schedule, etc. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 8(Organization and operation of audit teams) #
(1) The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor shall organize and operate an audit team composed of public officials belonging to the relevant agency in order to efficiently conduct audits as classified under the subparagraphs of Article 3. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(2) When deemed necessary for efficiently conducting audits under subparagraphs 1 or 3 of Article 3, the competent Minister and the Minister of the Interior and Safety may jointly organize and operate an audit team composed of public officials affiliated with both the competent Minister and the Minister of the Interior and Safety. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 9(Frequency of audits) #
The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor shall conduct audits in accordance with the annual audit plan referred to in Article 4. However, joint government audits and comprehensive audits by Mayors/Do governors shall be conducted regularly at intervals determined by the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor, within a scope not exceeding 2 years; provided, the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor may determine different audit intervals for joint government audits and comprehensive audits by taking into account factors such as the availability of audit personnel, characteristics of business affairs subject to audit, and the circumstances of the local governments subject to audit. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 10(Extension of audit period and activities) #
(1) If the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor conducts an audit under Articles 185, 190, and 191 (2) of the Act, the audit shall, in principle, be conducted within the audit period notified under Article 5; provided, if it is not possible to complete the audit within such period, the audit period may be extended after notifying the relevant local government of the reason for the extension and other necessary matters. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017; Dec. 16, 2021>
(2) In principle, audit activities shall be conducted during working hours under Article 9 of the National Public Officials Service Regulations and Article 2 of the Local Public Officials Service Regulations; provided, if there are unavoidable circumstances, such as the need to prevent the destruction of evidence or retraction of statements, the audit hours may be extended beyond regular working hours.
Article 11(Requests for submission of data) #
(1) During the audit period, when deemed necessary, the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor may take the following measures against the local government subject to audit, public officials affiliated with it, or other persons deemed relevant to the matters subject to audit: <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
1. Requiring appearance and responses (including requests made via information and communications networks under the Act on Promotion of Information and Communications Network Utilization and Information Protection);
2. Requesting submission of relevant documents, books, goods, etc.;
3. Investigating data entered into computerized information systems;
4. Requesting sealing of safes, storage facilities, books, goods, etc.
(2) The measures under the subparagraphs of paragraph (1) shall be limited to the minimum necessary for the audit.
(3) A person who receives a request under any subparagraph of paragraph (1) shall comply therewith unless there is good cause.
(4) If the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor cannot conduct an audit without using data or information held by other central administrative agencies, local governments, or public institutions [referring to institutions designated under Article 4 of the Act on the Management of Public Institutions (excluding other public institutions under Article 5 (4) of that Act with fewer than 100 employees); hereinafter the same shall apply], he or she may request submission of such data or information from the relevant institutions. <Amended on Jan. 13, 2012; Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(5) The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor (including any person conducting the audit) shall not use any information or data submitted for audit for purposes other than the audit. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 12(Request for written confirmations) #
(1) A person who is assigned to an audit team under Article 8 and performs audit activities may, if necessary to supplement evidence related to the audit, receive a written confirmation containing factual details from the relevant local government, its public officials, or other persons deemed relevant to the matters subject to audit.
(2) A person who is assigned to an audit team under Article 8 and performs audit activities may prepare a written interview statement with the relevant person if, in the course of conducting the audit, it is found that the matters identified correspond to grounds for disciplinary action or concern important matters, in order to clarify the responsibility and scope of the person involved and to hear the motives, background, or explanation of the conduct.
(3) When the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor deems it necessary, based on the results of the audit team’s activities under Article 8, to hear an explanation or statement regarding any matter that is deemed illegal or improper, or whose handling is unclear among the business affairs of the local government, he or she may send a written inquiry and receive a written response from the head of the relevant local government, the head of an affiliated institution, or other persons relevant to the business affairs subject to the audit. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 13(Consultation with external experts) #
(1) If professional knowledge or practical experience is required in fields such as budgeting, accounting, health, environment, or construction, the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor may consult with external specialized institutions or external experts. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(2) External specialized institutions or external experts who provide consultation under paragraph (1) may be paid allowances, travel expenses, and other necessary expenses within the budget.
Article 14(Joint audits among Mayors/Do Governors) #
(1) If there are 2 or more Sis, Guns, or autonomous Gus that jointly handle business affairs subject to audit, and such municipalities are located in different jurisdictions of multiple Mayors/Do Governors, relevant Mayors/Do Governors may conduct a joint audit on such business affairs. In such cases, the Mayor/Do Governor who has jurisdiction over the principal Si, Gun, or autonomous Gu in consideration of factors such as the budget size and volume of business affairs being processed shall lead the audit; provided, if otherwise agreed upon by the relevant Mayors/Do Governors, such agreement shall prevail.
(2) Matters necessary for organizing the audit team, audit methods, and other related procedures for the joint audit referred to in paragraph (1) shall be determined by the Mayor/Do Governor who has jurisdiction over the principal Si, Gun, or autonomous Gu in consultation with the relevant Mayors/Do Governors.
Article 15(Omission of audits) #
The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor may choose not to conduct all or part of an audit for a local government subject to audit if it is found to have made efforts to perform the relevant business affairs in a lawful and fair manner. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 16(Prohibition of duplicate audits) #
“Cases prescribed by Presidential Decree, such as where new facts are discovered or important matters have been omitted” in Article 191 (1) of the Act means any of the following cases: <Amended on Dec. 16, 2021>
1. Where new evidence or facts are discovered;
2. Where it is proven that documents or other materials related to the audit have been forged or falsified;
3. Where important matters that could affect the audit findings have been omitted.
Article 17(Duty of confidentiality) #
None of the following persons shall divulge any confidential information learned in the course of performing duties related to audits: <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
1. The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor;
2. Persons performing preliminary investigations under Article 7 (1) or tasks under Article 7 (2);
3. Persons assigned to audit teams under Article 8 or engaged in other duties related to audits;
4. Persons who previously held any of the positions referred to in subparagraphs 1 through 3.
Article 18(Notification and handling of audit findings) #
(1) The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor shall, within 60 days from the end of the audit period, determine requests for disciplinary or other actions or measures to be included in the audit findings under paragraph (2), and shall notify the head of the local government subject to audit within 10 days from the date of such determination; provided, if there is a compelling reason, such as the need to conduct another audit within 60 days from the end of the audit period, the deadline for determining such requests for disciplinary or other actions or measures may be extended by up to 30 days. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(2) The audit findings under paragraph (1) shall include requests for reprimand, warning, admonition, correction, caution, improvement, recommendation, or other disciplinary actions or measures. <Amended on Jan. 13, 2012>
(3) Upon notification of the audit findings under paragraph (1), it shall be deemed that the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor has completed the investigation under Article 73 (3) of the Local Public Officials Act. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(4) With respect to a request for warning included in the audit findings notified under paragraph (1), the head of the local government subject to audit shall disclose the relevant details on the website of the local government within 10 days of receiving the notification; provided, if the head of the local government fails to disclose the information, the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor may disclose the details directly via the relevant website or other means. <Added on Jan. 13, 2012; Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(5) Unless there is good cause, the head of the local government subject to audit shall implement the measures set out in the audit findings within 60 days of being notified under paragraph (1), and shall report the results of implementation to the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor; provided, if implementation of certain measures is expected to take a long time due to budget constraints or other reasons, the head may submit a plan for future action in lieu of immediate implementation, and shall report the results without delay once the measures are completed. <Amended on Jan. 13, 2012; Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(6) If the personnel committee having jurisdiction renders a disciplinary decision that is less severe than the requested disciplinary action in a case involving a serious disciplinary action (referring to dismissal, removal, demotion, or suspension) among the requests for disciplinary action under paragraph (1), the head of the local government subject to audit shall notify the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor of the result of the disciplinary decision without delay before enforcing the decision; provided, in such cases, the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor may present his or her opinion to the head of the relevant local government regarding whether to request a review or reexamination. <Added on Jan. 13, 2012; Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 19(Request for institutional improvements following audits) #
When the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor deems that there are matters requiring legislative, systemic, or administrative improvement according to audit findings, he or she may notify the relevant administrative agency of such matters. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 20(Request for reconsideration) #
(1) When the head of a local government subject to audit who has been notified of the audit findings under Article 18 deems that the request for disciplinary action or other measures required are illegal or improper, he or she may request reconsideration from the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor within 1 month from the date of receipt of such notification. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(2) If a request for reconsideration is filed under paragraph (1), the grounds and details of the request shall be clearly stated, and any necessary supporting documents shall be attached, if available.
(3) Upon receiving a request for reconsideration under paragraph (1), the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor shall review the matter without delay and shall process the request within 2 months from the date of receipt, unless there is a compelling reason not to do so. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
(4) Upon reviewing the request for reconsideration under paragraph (3), the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor shall dismiss the request without prejudice if it falls under any of the following subparagraphs, dismiss the request with prejudice if it is deemed groundless, and revoke or modify the audit findings if it is deemed well-founded: <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
1. If the matter is not subject to reconsideration or if the requester is not eligible to request reconsideration;
2. If the period for requesting reconsideration has expired;
3. The matter has already been reconsidered following a request for reconsideration;
4. The matter has been finalized through an administrative appeal under the Administrative Appeals Act or other statutes, a request for review of claims under the Board of Audit and Inspection Act, or litigation, etc.;
5. Other cases where the requirements and procedures for reconsideration have not been fulfilled.
(5) In the case of paragraph (4) 5, if the competent Minister, the Minister of the Interior and Safety, or the Mayor/Do Governor considers that the deficiencies in the request can be corrected, he or she may set an appropriate deadline and require the requester to make corrections. If the corrections are made within the specified period, the request shall be deemed lawfully filed; provided, if the corrections are not made within the period, the request shall be dismissed without prejudice. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 21(Ex officio reconsideration) #
The competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor may, within 2 years from the date of notification of the audit findings under Article 18, reconsider the matter ex officio if he or she discovers that the request for disciplinary action or measures is illegal or improper due to errors or omissions in evidentiary documents, etc. <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 22(Mutatis mutandis application to audits of City/Do Offices of Education) #
With respect to audits conducted by the Minister of Education on national administrative affairs delegated to City/Do Offices of Education (excluding the Jeju Special Self-Governing Provincial Office of Education; hereafter in this Article the same shall apply) or their heads, or on autonomous affairs regarding education, science, technology, physical education, and other academic and cultural matters (hereafter in this Article referred to as “educational and academic affairs”), Articles 2 (excluding subparagraph 2), 3 (excluding subparagraph 2), 4 (1) and (2), 5, 6 (1), 7, 8 (1), 9 through 13, and 15 through 21 shall apply mutatis mutandis; in such cases, “competent Minister, the Minister of the Interior and Safety”, “competent Minister and the Minister of the Interior and Safety” or “Minister of the Interior and Safety” shall be construed as “Minister of Education,” “local government” shall be construed as “City/Do Offices of Education,” “joint government audit” in Article 3 (1) shall be construed as “comprehensive audit on educational and academic affairs,” “jointly conducted on a local government during the same period” shall be construed as “conducted on both delegated business affairs delegated by the State and autonomous affairs regarding educational and academic matters of the same Office of Education during the same period,” “joint government audit” in the main clause of Article 9 shall be construed as “comprehensive audit on educational and academic affairs,” and “2 years” shall be construed as “5 years,” and “joint government audit” in the proviso of Article 9 shall be construed as “comprehensive audit on educational and academic affairs.” <Amended on Mar.23, 2013; Nov. 19, 2014; Jul. 26, 2017>
Article 23(Processing of personally identifiable information) #
Where unavoidable for performing the following business affairs, the competent Minister, the Minister of the Interior and Safety, or a Mayor/Do Governor may process data that contain resident registration numbers, passport numbers, driver’s license numbers, or alien registration numbers under Article 19 of the Enforcement Decree of the Personal Information Protection Act: <Amended on Mar. 23, 2013; Nov. 19, 2014; Jul. 26, 2017>
1. Business affairs related to preliminary investigations under Article 7;
2. Business affairs related to requests for submission of data under Article 11.
[This Article Added on Jan. 16, 2013]