An administrative audit is carry out every year to figure out the exact state of the overall administrative affairs and activities of the local government, to acquire information needed for council activities and budget deliberation and to determine/correct deficiencies.
- The Council carries out an administrative audit on overall administrative affairs and activities of the executive branch of the local government over a period of no more than 9 days during the regular session of each year and may conduct an administrative investigation on any specific matters of the administrative affairs of the local government if it is proposed by signatures of more than one-third of the incumbent council members and voted on at a plenary session.
- If necessary, the Council may conduct an on-site inspection or request the local government to submit relevant documents, or may request the mayor, relevant government officials, or other relevant persons to testify under oath as witnesses.
- The Council may bring a charge against those who give false testimonies and impose fines up to KRW 50 million to those who fail to appear without a reasonable cause or refuse to testify at the meetings.
- The mayor or relevant public officials may attend a council or committee meeting to report on the progress of administrative activities, state opinions and answer questions.
Stages of Administrative Audit
- Audit period is decided
- Notified to the Council at least 50 days before the commencement of the fiscal year
- Administrative audit plan is prepared
- Preliminary examination through Q&A with relevant officials and on-site inspection
- The general meeting of the body subjected to the audit approves of the audit
- Assistants for the administrative audit are appointed
- Audit plan, list of required documents and information are transferred
- Administrative audit is carried out
- Announcement of the commencement of the audit
- Introduction of the mayor and key officials
- Reporting, Q&A
- Comments on audit results, announcement of the completion of the audit
<Processing of Audit Results>
- Administrative audit report is drawn up and submitted
(by Chairs of Standing Committees)
- < Contents of Report >
Purpose, Period, Body Subjected to Audit
- < Contents of Report >
- Audit results and request for corrective actions are transferred
(to Local Government and Relevant Organizations)
- Audit Processes,
- Results, Opinions
- Corrective actions and their results are reported
(to the Council by the Local Government and Relevant Organizations)
- Opinions on the Audit,
- Evidential Documents
- Corrective actions and their results are reported to the relevant committees of the Council