한국지방자치법제에 있어서 지방자치단체의 자기통제에 관한 연구

Abstract

We discussed the role and function of self - control by discussing the self - control in the local autonomy system in terms of the control of the local councils in the local council and the self - audit of the local self - governing bodies. “Self-control in the Local Autonomy Law” means that local governments establish the principles and procedures for appropriately performing local government affairs, and supervise and audit all administrative bodies of local governments to carry out their duties based on the principles It is also referred to as the internal control of local governments. At present, there is no term of self-control as the term of the court in the Local Autonomy Law , etc., and the term “internal control” is defined and used in the Public Audit Act . Internal control, as defined in the purpose clause of the Public Audit Act, is not the same as self-control, but internal control is part of self-control. In other words, self - control is a concept that includes the control by the executive agency, the decision - making body, and the residents of the local government, whereas the internal control is the self - control by the executive agency of the local government during the self - control. Because audits on local autonomous entities can be used as supervisory or control means for local autonomous entities, it is appropriate to minimize the interference of the state in light of the ideology of local autonomy and to self-control or internal control to correct the mistakes of self-governing bodies . However, in criticizing the self - control or internal control of these local governments, it is said that the control of the state is needed because the self - control of the local government is not thorough, the professional agency of the control is insufficient and the workforce is not specialized. This criticism should be accepted humbly in light of the reality of the self - control of local governments in Korea. Recently, however, the Audit Committee has been established in Jeju Special Self-Governing Province and the Seoul Metropolitan City in relation to the audits. The fact that the specialists with expertise in auditing are conducting internal audits and the Citizens Audit Ombudsman Can be evaluated as a step forward in the self-control of local governments. In order for local governments to conduct self-control or internal control more thoroughly, it is important to maintain the system, but it is important that local governments are committed to the ideology of local autonomy and self-controlled through self-control. However, the most important thing is that the residents should always monitor and check the local authorities’ organizations so that they can thoroughly control their self - control as a leader of local autonomy.