Article 1(Purpose) #
The purpose of this Act is to prescribe matters concerning the establishment and management of special accounts for firefighting finances in local governments so as to secure sustainable firefighting finances and to ensure the independent management of firefighting finances.
Article 2(Definitions) #
The terms used in this Act are defined as follows: <Amended on Jan. 12, 2021>
1. The term "firefighting affairs" means each of the following:
a. Prevention of, alert for, extinguishment and investigation of, and rescue and first aid activities in fires, and the formation and operation of, guidance on, and supervision of volunteer fire brigades under Article 13 (2) 6 of the Local Autonomy Act;
b. Firefighting activities under Article 16 of the Framework Act on Firefighting Services, firefighting assistance activities under Article 16-2 of that Act, and life safety activities under Article 16-3 of that Act;
c. Rescue and emergency medical services under subparagraphs 1 and 3 of Article 2 of the Act on 119 Rescue and Emergency Medical Services, and affairs related to duties of the State, etc. under Article 3 of that Act;
d. Other affairs performed by the Special Metropolitan City Mayor, a Metropolitan City Mayor, a Special Self-Governing City Mayor, a Do Governor, or a Special Self-Governing Province Governor (hereinafter referred to as "Mayor/Do Governor"), the fire marshal of a fire defense headquarters, or the chief of a fire department in accordance with statutes governing firefighting, rescue and emergency medical services;
2. The term "labor cost" means the following:
(a) Expenses prescribed by Presidential Decree, such as the remuneration of public officials and actual expenses incurred in performing their duties;
(b) Expenses borne by the State or local governments in relation to fire officials in accordance with social insurance-related statutes, such as the Public Officials Pension Act and the National Health Insurance Act.
Article 3(Establishment and management) #
(1) Each Mayor/Do Governor shall establish and manage a special account for firefighting services in the Special Metropolitan City, a Metropolitan City, a Special Self-Governing City, a Do, or a Special Self-Governing Province (hereinafter referred to as "City/ Do") to cover the labor costs of the fire officials under his or her jurisdiction and to ensure the stable performance of its firefighting affairs.
(2) Affairs concerning the special account for firefighting services under paragraph (1) (hereinafter referred to as "special account for firefighting services") shall be managed by the fire marshal of a relevant City/Do fire defense headquarters.
Article 4(Classification of accounts) #
A special account for firefighting services shall be classified into a labor cost account and a firefighting policy project cost account.
Article 5(Revenue of and expenditure from labor cost accounts) #
(1) Revenue of a labor cost account shall be as follows:
1. An amount determined by Presidential Decree in the firefighting safety subsidies granted under Article 9-4 (1) of the Local Subsidy Act (hereinafter referred to as "firefighting safety subsidies");
2. An amount transferred from the City/Do general account under Article 7;
3. An amount determined by Presidential Decree in the local resource and facility taxes under Article 142 (1) 2 of the Local Tax Act (hereinafter referred to as "local resource and facility taxes").
(2) Expenditure from a labor cost account shall be fire officials’ personnel expenses.
Article 6(Revenue of and expenditure from firefighting policy project cost account) #
(1) Revenue of the firefighting policy project cost account shall be as follows:
1. An amount corresponding to the firefighting sector in the firefighting safety subsidies less the amount referred to in Article 5 (1) 1;
2. An amount transferred from the City/Do general account under Article 7;
3. An amount determined by Presidential Decree in the local resource and facility taxes;
4. A National Treasury subsidy related to firefighting affairs and an amount transferred from another special account or fund;
5. Administrative fines, surcharges, and charges for compelling compliance collected from violators of statutes, regulations and municipal ordinances concerning firefighting affairs;
6. Revenue of various fees accruing from the implementation of statutes, regulations and municipal ordinances concerning firefighting affairs;
7. Other revenues.
(2) Expenditure from the firefighting policy project cost account shall be as follows:
1. Expenses incurred in performing firefighting affairs;
2. Expenses incurred in expanding firefighting facilities;
3. Other expenses related to projects deemed necessary by a Mayor/Do Governor in light of the purpose of establishing the special account for firefighting services.
Article 7(Transfer from City/Do general accounts) #
(1) A Mayor/Do Governor shall, every fiscal year, transfer the personnel expenses of fire officials and the amount related to firefighting affairs from the City/Do general account to the special account for firefighting services.
(2) The scale of, and the standards and procedures for, transfer under paragraph (1) shall be prescribed by Presidential Decree.
Article 8(Reserve funds) #
The special account for firefighting services may include in its budget an amount not exceeding 1/100 of the total budget as a reserve fund to cover any unexpected expenditures not included in the appropriated budget or any expenditures exceeding the appropriated budget.
Article 9(Surplus) #
Any surplus of the special account for firefighting services at closing shall be included in the next fiscal year’s revenue.