Article 1(Purpose) #
The purpose of this Enforcement Decree is to provide for the matters delegated by the Local Education Subsidy Act (hereinafter referred to as the "Act") and other matters necessary for the enforcement thereof. <Amended by Presidential Decree No. 20632, Feb. 22, 2008>
Article 2(Revision of Subsidy Rates) #
(1) In the event that the increased amount of personnel expenses for teachers in compulsory educational institutions compared to the previous year under the provisions of Article 4 (2) of the Act exceeds the increased amount of local education subsidies (hereinafter referred to as the "subsidies") granted under subparagraph 2 of Article 3 (2) of the Act compared to the previous year, the excess amount shall be granted by adding on to the next year's subsidies. <Amended by Presidential Decree No. 20632, Feb. 22, 2008>
(2) The personnel expenses for teachers under paragraph (1) shall be determined by the amount of the settled special account for educational expenses of Special Metropolitan City, Metropolitan Cities, Dos and Special Self-Governing Do (hereinafter referred to as the "Cities/Dos"), and the detailed items composing the expense of personnel for teachers shall be determined by Ordinance of the Ministry of Education, Science and Technology, while the local education subsidies under the provisions of subparagraph 2 of Article 3 (2) shall be determined by the amount of the settled expenditure of the government's general account. < Amended by Presidential Decree No. 20632, Feb. 22, 2008; Presidential Decree No. 21214, Dec. 31, 2008>
Article 3(Financial Support to Excellent Local Government) #
(1) According to Article 5-2 (6) of the Act, the Minister of Education, Science and Technology may grant special subsidies to the Cities/Dos falling under any of the following subparagraphs. <Amended by Presidential Decree No. 20632, Feb. 22, 2008; Presidential Decree No. 21214, Dec. 31, 2008>
1. In the case of achieving excellent results in the evaluation of local educational administrative institutions conducted under Article 9 (2) of the Elementary and Secondary Education Act; and
2. In the case of achieving excellent results in the evaluation of local educational administrative institutions conducted by the Minister of Education, Science and Technology based on the criteria of soundness, efficiency, etc. in financial operation outcome.
(2) Special subsidies under paragraph (1) shall be granted within one month after completion of each evaluation of paragraph (1).
Article 4(Estimation of Standard Financial Demand, Etc.) #
(1) The measurement items and measurement unit and estimation criteria for the amount of standard financial demand as prescribed in Article 6 (2) of the Act shall be subject to the Attached Table 1.
(2) In computing the standard financial demand, the self-efforts made by local educational administrative institutions to enhance the autonomy of unit schools and to induce or facilitate sound financial operation shall be reflected. The measurement items, unit and the criteria to compute the financial demand depending on the degree of such efforts made by the institutions shall be subject to the Attached Table 2. <Amended by Presidential Decree No. 20632, Feb. 22, 2008>
(3) The Minister of Education, Science and Technology may revise the measurement unit of the standard financial demand in the case that there are considerable fluctuations in the prices of commodities or in the measurement units. <Amended by Presidential Decree No. 21214, Dec. 31, 2008>
(4) The formula to compute standard financial demand by each measurement item shall be determined by Ordinance of the Ministry of Education, Science and Technology. <Newly Inserted by Presidential Decree No. 20632, Feb. 22, 2008; Presidential Decree No. 21214, Dec. 31, 2008>
Article 5(Estimation of Standard Financial Revenue, Etc.) #
(1) The amount of revenue of which financial resources are derived from the local taxes under Article 7 (2) of the Act shall be computed by applying the average rate of increase/decrease of the revenue in the past three years to the settled revenue of local taxes for the year before last year.
(2) The estimation criteria for revenue other than local taxes as prescribed in Article 7 (2) of the Act shall be subject to the Attached Table 3. <Amended by Presidential Decree No. 20632, Feb. 22, 2008>
(3) When there arise factors that may cause changes in tax revenues on the basis of the result and prospect of collection, etc of local taxes and other revenues, the Minister of Education, Science and Technology may revise the amount of standard financial revenue. <Amended by Presidential Decree No. 21214, Dec. 31, 2008>
Article 6(Return or Reduction of Subsidies) #
The return or reduction of subsidies under Article 8 (2) of the Act shall be subject to the classifications falling under any of the following subparagraphs. <Amended by Presidential Decree No. 20632, Feb. 22, 2008; Presidential Decree No. 21214, Dec. 31, 2008>
1. When the budget for investment or loan project has been executed without undergoing the examination of investment or loan as prescribed in Article 37 of the Local Finance Act: Within 10% of the amount disbursed without such investment or loan examination; and
2. In the cases other than subparagraphs 1 and 3; when disbursement of excessive expenses or negligence in revenue collection in violation of laws and regulations are found through audits conducted by the Chairman of Board of Audit and Inspection or the Minister of Education, Science and Technology under Article 22 (1) of the Board of Audit and Inspection Act, Article 3 of the Act on Local Education Autonomy or Article 171 of the Local Autonomy Act: The disbursed amount of excessive expenses in violation of the laws and regulations or the amount of revenue neglected in collection.
3. Deleted. <By Presidential Decree No. 20632, Feb. 22, 2008>
Article 7(Measures Taken According to Change, Etc. of Administrative Districts) #
In the cases where Cities/Dos are abolished, divided or merged, or the jurisdictions of the Cities/Dos are changed as provided by Article 10 of the Act, the subsidies for the Cities/Dos concerned shall be adjusted according to the classifications falling under any of the following subparagraphs.
1. When more than two Cities/Dos are merged to establish a new City/Do, the subsidies to be granted to the previous Cities/Dos shall be granted to the new City/Do
2. When the jurisdictions of the Cities/Dos are changed or one City/Do is divided into two or more Cities/Dos, the general subsidy to be granted to the new Cities/Dos shall be recalculated according to Article 5 of the Act based on the general subsidies to be granted to the previous Cities/Dos, and the special subsidy shall be recalculated for each project according to each subparagraph of Article 5-2 (1) of the Act; and
3. Notwithstanding subparagraph 2, when the jurisdiction of Cities/Dos are changed to a limited extent such as partial or slight change, the subsidies may not be adjusted during the corresponding year but the concerned amount can be added or deleted in estimating subsidies for the next year.
Article 8(Consultation on Transfer Money) #
(1) The superintendent of educational affairs under Article 11 (4) of the Act shall request to head of the concerned local government in writing for consultation on the draft budget of annual expenditure to be appropriated as the transferred amount before submitting the same draft budget to the Education Committee of the relevant City/Do. The head of the concerned local government shall send his/her written opinion as a reply within 20 days from the date of receiving such request.
(2) For consultation on drawing up expenditure budget under paragraph (1), the Education Policy Council may be established in Cities/Dos.
(3) Matters necessary for the organization and operation of the Education Policy Council under paragraph (2) shall be prescribed by ordinances of Cities/Dos.
(4) When submitting the budget bill to the Education Committee of Cities/Dos and the municipal/provincial assembly, the superintendent of educational affairs shall attach the written opinion of the head of the concerned local government as provided under paragraph (1).
Article 9(Raising Objection to Subsidies, Etc.) #
When an objection raised is recognized and is deemed reasonable through the examination conducted under the provisions in Article 13 (2) of the Act, the Minister of Education, Science and Technology shall increase or decrease the amount of standard financial demand or standard financial revenue for the concerned City/Do in estimating the next year's subsidies. <Amended by Presidential Decree No. 21214, Dec. 31, 2008>