감사원과 지방자치제

The BAI and Local Autonomy

&nbsp;&nbsp;Unlike comprehensive inspections of the accounts and of the job performances of the State, those of local government bring in many legal is-sues, which ultimately result from the strained relations between the Board of Audit and Inspection(BAI) and local autonomy. This paper aims at exploring their relations and seeking the harmony of national audit and local autonomy.<BR>&nbsp;&nbsp;Firstly, &quot;the job performances of the executive agencies and public officials&quot; prescribed in Art. 97 of the Constitution implies the inspection of those of local government.<BR>&nbsp;&nbsp;Secondly, the BAI Act that allows performance audit(value for money audit) of autonomous matters belonging to local government does not necessarily infringe on the essential ingredients of local autonomy.<BR>&nbsp;&nbsp;Thirdly, the BAI is allowed to examine all kinds of accounts of local government on the grounds that there is no limitation to do it. Actually the BAI is a unique office which inspects the account of local government with accuracy and neutrality in Korea.<BR>&nbsp;&nbsp;But it is necessary to point out the limits on the audit and inspection of the BAI in oder not to infringe on the essential parts of local autonomy. As for this, a new additional system reinforcing autonomous audit must be introduced.