Court of Auditors (South Korea)
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| Position of the authority | Independent body of state financial control | ||
| Consist | March 20, 1963 | ||
| Headquarters | Jongno-gu , Seoul | ||
| Coordinates | 37 ° 35 '13 " N , 126 ° 59' 5.9" E | ||
| Authority management | Choe Jae-hyeong ( President ), Wang Jung-Hong ( General Secretary ) | ||
| Employee | 1080 (as of January 1, 2018) | ||
| Website | www.bai.go.kr | ||
| Korean spelling | |
|---|---|
| Korean alphabet : | 감사원 |
| Hanja : | 监 查 院 |
| Revised Romanization : | - |
| McCune-Reischauer : | - |
The Court of Auditors ( Korean : 감사원 ; English Board of Audit and Inspection , BAI for short ) was established on the basis of Article 97 of the Constitution and is the supreme body of the state financial control of South Korea . Although the Court of Auditors is under the direct jurisdiction of the President of South Korea , it should act independently. Former Judge Choe Jae-hyeong has been President of the Court of Auditors since January 2, 2018 .
history
The Court of Auditors goes back to two authorities that were set up shortly after the establishment of South Korea. On September 4, 1948, the Board of Audit ( 심계 원 ) was founded by President Rhee Syng-man on the basis of the 1948 constitution as the supreme audit institution, which is responsible for the budgetary and economic management of the central government, the local government agencies and those appointed by the government Organizations should check for compliance and cost-effectiveness. The Commission of Inspection ( 감찰 위원회 ), founded on August 28, 1948 on the basis of the Government Organization Act ( 정부 조직법 ), monitored and controlled the tasks of the employees of the central and local governments as well as the state organizations. Both authorities existed until March 19, 1963.
The legal basis for the establishment of the Court of Auditors was created with the constitutional referendum of December 17, 1962 during the military government of Park Chung-hee . On March 20, 1963, the Court of Auditors was established under the jurisdiction of the Supreme Council for National Reconstruction. The first president of the agency was Lee Won-yeop . On December 17, 1963, the Board of Audit and Inspection Act (English: Board of Audit and Inspection Act ; Korean: 감사원법 ) came into force, which regulates the duties of the Court of Auditors, the qualifications of its members and the scope of the departments and officials. The last amendment of the Act on August 4, 2015.
In June 1965, the Court of Auditors joined the International Organization of Supreme Audit Institutions (INTOSAI) and has been a member of its regional working group, the Asian Organization of Supreme Audit Institutions (ASOSAI) , since August 1979 .
organization
The Audit Committee (English: Council of Commissioners , Korean: 감사 위원회 의 ) of the Audit Office consists of seven members, including the President of the Audit Office. While the constitution (Article 98) provides for a minimum of five and a maximum of eleven members, including the President of the Court of Auditors, the amendment to the Court of Auditors Act of January 5, 1995 (Article 3) fixes the number of members at exactly seven.
One member of the Audit Committee is nominated by the President of the Court of Auditors and appointed by the President of South Korea (Article 5). The term of office of a member is four years and automatically expires upon reaching 65 years (Article 6). A second term of four years is permitted under the Constitution (Article 98). As a prerequisite for appointment as a member, one of the following conditions must be met: the candidate must have worked in the higher civil service for at least eight years , ten or more years as a judge , public prosecutor , military judge or public prosecutor, at least eight years as a professor (at least Associate Professor ) have worked at a university or have worked for a listed company for 20 or more years , with at least five years as a board member during this period (Article 7). During his term of office , a member may not be a member of the National Assembly , an official of an administrative authority, run a company or be a member of an organization which pays him a remuneration (Article 9). Membership in a political party or other political activities are also prohibited during the term of office (Article 10).
The President of the Court of Auditors (English: Chairman ; Korean: 원장 ) is appointed by the President of South Korea with the approval of the National Assembly (Article 4). His term of office is four years and can be extended for a second (Constitution, Article 98). The term of office expires automatically at the age of 70 (Article 6). If the President of the Court of Auditors is unable to perform his duties, the member of the Audit Committee with the longest term of office will take over his duties on a temporary basis. If two or more members are in office at the same time, the elder of them takes over the duties (Article 4).
The General Secretary manages the administration of the Court of Auditors. He is currently reporting to four deputies who coordinate the various groups, offices and departments within the Court of Auditors.
tasks
The Constitution of South Korea states that the Court of Auditors is responsible for auditing the public-law institutions. The precise tasks of the audit office were specified by the audit office law.
The Court of Auditors reviews the state's accounts and whether the resources available have been carefully spent. To do this, the Minister for Strategy and Finance must hand over his accounts to the Court of Auditors at the end of the year. After the Court of Auditors has checked the accounts, the Minister of Strategy and Finance presents the Court of Auditors' report to the National Assembly on May 31 of the following year. If, during the audit of the Court of Auditors, there is willful mismanagement or a serious accounting error, the responsible person must make the necessary compensation for the correction. The Court of Auditors can also initiate disciplinary proceedings in such a case .
President
The following table provides an overview of all the presidents of the Court of Auditors since it was founded on March 20, 1963. The acting heads of the authority and the presidents of the previous authorities are not listed.
| No. | Surname | Term of office | government | |
|---|---|---|---|---|
| Beginning | The End | |||
| 1 | Lee Won-yeop | March 20, 1963 | July 11, 1963 | Military government |
| 2 | Han Shin | July 12, 1963 | December 15, 1963 | |
| 3 | Lee Zoo-il | 19th February 1964 | 18th February 1968 | Third Republic |
| 4th | 19th February 1964 | 3rd June 1971 | ||
| 5 | Lee Suck-jae | July 31, 1971 | February 26, 1972 | |
| 6th | August 1, 1972 | July 31, 1976 | Fourth republic | |
| 7th | Shin Doo-young | 22nd September 1976 | September 1, 1980 | |
| 8th | Lee Han-kee | September 22, 1980 | April 15, 1981 | |
| 9 | April 16, 1981 | 4th September 1982 | Fifth Republic | |
| 10 | Jung Hea-taek | September 21, 1982 | April 7, 1984 | |
| 11 | Hwang Young-shi | June 28, 1984 | April 15, 1985 | |
| 12 | May 16, 1985 | 3rd July 1988 | ||
| Cabinet Raw Tae-woo | ||||
| 13 | Kim Young-jun | 4th July 1988 | 3rd July 1992 | |
| 14th | 4th July 1992 | February 24, 1993 | ||
| 15th | Lee Hea-chang | February 25, 1993 | December 16, 1993 | Cabinet Kim Young-sam |
| 16 | Lee Shi-yoon | 17th December 1993 | December 16, 1997 | |
| 17th | Han Seang-hun | August 18, 1998 | September 28, 1999 | Kim Dae-jung's cabinet |
| 18th | Lee Jong-nam | September 29, 1999 | September 28, 2003 | |
| Cabinet Roh Moo-hyun | ||||
| 19th | Jeon Yoon-chul | November 11, 2003 | November 10, 2007 | |
| 20th | November 11, 2007 | May 18, 2008 | ||
| Lee Myung-bak cabinet | ||||
| 21st | Kim Hwang-sik | September 8, 2008 | September 30, 2010 | |
| 22nd | Yang Kun | March 3, 2011 | August 26, 2013 | |
| Cabinet Park Geun-hye | ||||
| 23 | Hwang Chan-hyun | 2nd December 2013 | 1st December 2017 | |
| 24 | Choe Jae-hyeong | 2nd January 2018 | in office | |
| Cabinet Moon Jae-in | ||||
See also
literature
- Department of Government Legislation (Ed.): Board of Audit and Inspection Act . 2009 (English, moleg.go.kr [PDF; 992 kB ; accessed on February 19, 2017]).
- Fair Audit, Fair Society - BAI . BAI, Seoul 2014 (English, bai.go.kr [PDF; 10.2 MB ; accessed on February 19, 2017] brochure).
Web links
- Official Website (Korean)
- Official website (English)
Individual evidence
- ^ Organization Chart. In: BAI. Retrieved May 1, 2018 .
- ^ Constitution of the Republic of Korea. (PDF) In: The National Assembly of the Republic of Korea . Retrieved February 19, 2017 .
- ^ History of the Audit And Inspection System of Korea. In: BAI. Retrieved February 19, 2017 .
- ↑ 감사원법. [시행 2015.8.4.] [법률 제 13204 호, 2015.2.3., 일부 개정]. In: 국가 법령 정보 센터. Retrieved February 19, 2017 (Korean).
- ^ Brief History. In: BAI. Retrieved February 19, 2017 .
- ^ Chairman in History. In: BAI. Retrieved February 19, 2017 .