지방정부의 재정낭비 및 부조리 실태분석과 정책과제

The purpose of this study is to introduce, sort and analyze many cases of the financial waste and corruption occurred in local governments in Korea and to consider the context for further improvement. The most serious problems came out of the collective moral hazard from the bureaucracy itself and the incomplete control system. Many people interpret the term internal control as the steps taken to prevent the waste and fraud of employees. In the broad sense, an organization s internal control structure (system) consists of the policies and procedures requiring segregation of duties established by management. And it is necessary for internal auditor to be organized with both independence and speciality. Whistleblowing is the disclosure by an employee about malpractice in the workplace. The system of filing retaliation for whistleblowing complaint is very important. And to resist waste and corruption occurred in public organizations, we need a kind of labor union that is able to do collective bargaining. But Korean government does not permit labor union at local offices officially yet. In a democracy, governmental agencies exist to aid the people in the formation and conduct of public policy. Opening up the governmental processes to public scrutiny and participation is the only viable and reasonable method of protecting the public s interest against the internal waste and corruption. In this process NGO(Non-Governmental Organizations), NPO(Non- Profit Organizations) have positive roles to protect the people s right to know. The government should carefully consider approaching these problems, set the speed and scale of a new reform not to lessen the morale of civil servants, giving consideration to all factors.