선거관리위원회의 헌법적 의의와 독립성 확보 논의- 감사원의 직무감찰 대상 배제 여부를 중심으로 -

Abstract

Our the Board of Audit and Inspection has the authority to audit and inspection of accounts. Accounting inspection is for all accounts of the state and local governments, but matters subject to inspection is for administrative agencies and public officials. However, in that the Board of Audit and Inspection is an independent organization in terms of function, but it is an organizational organization directly under the President, there has been controversy over the nature, scope and content of matters subject to inspection. The representative case was several confrontational situations related to scope and content of matters subject to inspection between both institutions. This was also an issue in discussions on revision of BOARD OF AUDIT AND INSPECTION ACT. Unlike the Courts and the Constitutional Court, the inclusion of public officials belonging to the Election Commission, which is an independent institution under the constitution, in the matters subject to inspection undermines the political neutrality of the Election Commission and contradicts the spirit of democracy. Our Constitution separates various election and referendum management and political affairs from general administrative affairs functionally, and entrusts it to an independent constitutional institution to systematically exclude or contain unfair election interference by general administrative offices. In that it is necessary to ensure the constitutional function and role of the Election Commission, which has a meaning as a functional power control device, it is necessary to review whether the exercise of the audit authority of the Board of Audit and Inspection on the Election Commission conforms to the constitution. This was the most important purpose of introducing the Election Commission system in our constitutional history, and the most important issue for securing the independence of the Election Commission is to guarantee independence from administrative authority. For the essential reason of this system, it is necessary to review the ultimate measures for revising the regulations related to the scope of matters subject to inspection under the Board of Audit and Inspection Act. In the case of amendment of the Board of Audit and Inspection Act, the specific form of the revision can be considered a plan to amend the content of exclusion regulations from targets and a plan to amend the scope of matters subject to inspection.