지방의회 행정사무감사에 대한 고찰

Abstract

In local autonomy, the role of local governments is important to promote the convenience and welfare of residents, but the role of local councils as a representative body of residents is also very important. As a representative body of residents, the local council monitors local governments and directly performs the function of controlling local governments according to the will of residents. As a system to perform this monitoring and control function, there is an administrative audit system of local councils. In accordance with the Local Autonomy Act, local councils can conduct audits and investigations on local government affairs every year, and based on this function, they perform the role of monitoring and control over the legality, suitability, and policy purpose of local government affairs. However, the audit of local governments requires many audit procedures to be performed based on external audits such as the National Assembly, the Board of Audit and Inspection, and government organizations, as well as internal audits by local governments themselves and resident audits. In this situation, the local council must conduct audits. Although the importance of administrative audits is great, their effectiveness is decreasing. In particular, the administrative audit of local councils, which, as representative bodies of residents, have the function of direct control and monitoring over the autonomous affairs of local governments, are experiencing limitations in performing their practical role. Accordingly, the administrative affairs audit of the local council guarantees full authority to audit autonomous affairs first, rather than performing a complementary role to external audit in terms of strengthening the essential function of local autonomy, and external audit is responsible for administrative affairs. It will be necessary to play a complementary role to audit. In addition, in order to ensure the effectiveness of administrative audits, it is necessary to collect opinions from local residents and strengthen the function to conduct efficient and practical audits of local governments. It will also be necessary to secure expertise through the formation of a professional assistance organization to perform administrative audits, etc. and the establishment of a specialized accounting agency to ensure the soundness of local finances. Through these improvements, institutional supplementation will be needed to enable the practical realization of local decentralization by easing external control and strengthening the capacity and purpose of local autonomy through internal control.