지방자치단체 세출예산 이월 원인과 억제 방안 -제주특별자치도 이월예산 사례를 중심으로-

Abstract

Expenditure budget carry-over system which is the exception of principle of annuality is to carry the already approved expenditure budget forward to next year. The principle of annuality requires all budgetary operations to be attached to one financial year. This means that the local government’s revenue and expenditure are estimated for each financial year, and the implementation of expenditure is authorized for one financial year. Despite of the principle, the ratio of budget carry-over comes out from 0.3 percent to 13.6 percent of the total budget in 16 metropolitan city and provincial governments. This study, therefore, aims at suggesting the causes of expenditure budget carry-over and its reduction method in local government budget. Based on the findings from this research, the causes are classified into program change, program implementation delay, shortage of construction period, delay of pre-procedures and administrative process, delay of negotiation, compensation and civil appeals, grant in aid from national government and supplementary budget, etc. We suggest carry-over minimizing in small amount budgets, improvement of research and service system, strengthen contract management skill, collect residents’ opinions, and mediating conflict between residents and local government etc as reduction methods of budget carry-over are suggested.