지방보조금의 관리체계에 대한 공법적 검토

Abstract

It is so important to ensure efficiency, accountability, and transparency in the local finance. Therefore, improving the secondary business management system that makes stakeholders (secondary providers, local government officials, mayors, subsidy review committee councillors, local councilors, local residents, etc.) involved in local assistance projects participate with a full sense of responsibility and introducing a provincial grants review committee system through the recent 「Local Finance Act」 amendment are very important. To properly develop the provincial secondary business, internal capacity of local government responsible for managing and administering subsidies should be strengthened. The consitutional basic spirit of the municipality must promote public welfare by strengthening autonomous capability and improving the capacity of local autonomy and accountability. The reason for enhanced monitoring and control measures for the local subsidies also should be to achieve these goals. On the other hand, divisions that administer the subsidies should strengthen their capacity to supervise operators and forge the cooperative system of accounting, audit, and business departments in the internal organization of the local government. Furthermore, it will also need to strengthen the expertise and monitoring capacity of securing local councils and to secure the independence and impartiality of internal inspection for reinforcing internal control system of the municipality. At this point, support targets of private subsidies to be limited to the cases approved by decree or ordinance through the 「Local Finance Act」 Article 17 have a significant meaning. Unlike a business with a government subsidies coming down from the central government, this “only if approved by the ordinance”(Paragraph 4) limitation could curtail the discretion and responsibility of the chief executive of local government. In order to facilitate the provincial secondary business, furthermore, financial accountability, the role, and powers of local councils would be more intensified. In this paper, significance, function, legal basis, and step-by-step issues of local subsidies and provincial secondary business were systematically reviewed. In the vulnerable structure of local finance, the discretionary spending area by a chief executive of local government is this local subsidies; and, unsuccessful management with issuing local debt makes hard to restore local financial health. Expanding the involvement of local residents from local finances level, recovering from the checks and balances of power by enabling the subsidy review committee, and enhancing the transparency of local finances and realizing inhabitants’ rights to know by expanding disclosure subject and scope of provincial secondary business should contribute to the effectiveness of municipality and the education of Grassroots democracy to the public.