SEOUL METROPOLITAN GOVERNMENT RULE ON ADMINISTRATIVE AUDIT AND INSPECTION
- Enactment No. 1112, Nov. 06, 1970
- Partial Amendment No. 1228, Jun. 26, 1972
- Whole Amendment No. 2270, Mar. 27, 1989
- Partial Amendment No. 2734, Jan. 15, 1996
- Partial Amendment No. 2798, Jan. 25, 1997
- Partial Amendment No. 2939, Sep. 15, 1998
- Amendment of Other Laws No. 2943, Oct. 26, 1998
- Whole Amendment No. 2954, Nov. 25, 1998
- Amendment of Other Laws No. 3008, May. 25, 1999
- Amendment of Other Laws No. 3116, Jun. 05, 2000
- Partial Amendment No. 3550, May. 31, 2007
- Amendment of Other Laws No. 3566, Jul. 30, 2007
- Amendment of Other Laws No. 3584, Nov. 01, 2007
- Amendment of Other Laws No. 3591, Dec. 26, 2007
- Whole Amendment No. 3592, Aug. 04, 2011
- Amendment of Other Laws No. 4007, Jan. 29, 2015
- Partial Amendment No. 4037, Jul. 01, 2015
- Partial Amendment No. 4087, Jun. 02, 2016
- Amendment of Other Laws No. 4198, Jan. 18, 2018
- Partial Amendment No. 4315, Jan. 16, 2020
- Amendment of Other Laws No. 4334, Apr. 01, 2020
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
The purpose of this Rule is to prescribe matters necessary for the Mayor of the Seoul Metropolitan Government to conduct audits and inspections of affairs under his/her jurisdiction pursuant to the Act on Public Sector Audits and the Enforcement Decree thereof, the Standards on Internal Audit of Central Administrative Agencies and Local Governments, the Local Autonomy Act, and the Regulations on Administrative Inspection of Local Government.
Article 2 (Scope of Application)
Except as otherwise provided for in any other statute or Seoul Metropolitan Government Ordinance, this Rule shall apply to audits and inspections conducted by the Audit & Inspection Commission or the Citizens' Ombudsman Commission of the Seoul Metropolitan Government (hereinafter referred to as the "Commission") of the following agencies (hereinafter referred to as "agency subject to audit and inspection"): <Amended by Rule No. 4037, July 1, 2015; Rule No. 4198, January 18, 2018>
Article 3 (Kinds of Audit and Inspection)
Kinds of audit and inspection referred to in this Rule shall be as follows:
Article 4 (Methods of Audit and Inspection)
(1) Audit and inspection shall be conducted by a method of on-site audit and inspection or documentary audit and inspection.
CHAPTER 2 AUDIT AND INSPECTION PLAN
Article 5 (Formulation and Notification of Audit and Inspection Plan)
(1) The Commission shall, except in extenuating circumstance, formulate an annual audit and inspection plan including the following matters by 31, January each year and notify the agency subject to audit and inspection of such plan. <Amended by Rule No. 4037, July 1, 2015>
Article 6 (Adjustment, etc. of Audit and Inspection Plan)
(1) The head of an autonomous Gu, or the head of an agency in which a department conducting internal audit and inspection is established shall formulate an annual plan for audit and inspection of such Gu,agency, or affiliated agencies thereof; and submit it to the Commission no later than 15 days before the commencement of the next year pursuant to attached Form 1 or 2. Where there has been alteration to any main content of the already submitted annual plan for audit and inspection, such as matters subject to audit and inspection, the agencies subject to audit and inspection, the scope of audit and inspection, and the period of audit and inspection, the above-mentioned head shall, without delay, submit to the Commission an altered annual plan for audit and inspection pursuant to attached Form 1 or 2. <Amended by Rule No. 4037, July 1, 2015>
Article 7 (Notification of Conduct of Audit and Inspection)
The Commission (to which subparagraph 6 of Article 2 of the Act on Public Sector Audits shall apply mutatis mutandis: hereinafter the same shall apply) shall, when intending to conduct audit and inspection pursuant to Article 5, notify the agency subject to audit and inspection of the main content of the audit and inspection plan no later than 7 (seven) days before the scheduled day of audit and inspection: Provided, That this shall not apply where audit and inspection has to be conducted promptly due to any urgent circumstance or it is inevitable to achieve effectiveness of audit and inspection. <Amended by Rule No. 4037, July 1, 2015>
Article 8 (Avoidance of Duplicated Audit and Inspection)
The matters which have already been audited and inspected by the Seoul Government or through any other administrative audit and inspection shall be excluded from the matters subject to audit and inspection unless in extenuating circumstance, and the report of result of the audit and inspection already conducted shall be utilized with respect to such matters.
Article 9 (Omission of Audit and Inspection)
(1) Where the Board of Audit and Inspection has conducted audit and inspection of affairs of the relevant agency or its affiliated agency, the Commission may, within the scope of such audit and inspection, have audit and inspection of those business affairs wholly or partially omitted only for the relevant year. <Amended by Rule No. 4037, July 1, 2015>
Article 10 (Composition and Operation of Audit and Inspection Team)
(1) Whenever the Commission conducts audit and inspection, it shall compose and operate an audit and inspection team to efficiently conduct audit and inspection referred to in each subparagraph of Article 3. <Amended by Rule No. 4037, July 1, 2015>
CHAPTER 3 CONDUCT OF AUDIT AND INSPECTION
Article 11 (Advance Preparation)
(1) The Commission shall make thorough preparations in advance, such as collection and analysis of materials for audit and inspection referred to in the following subparagraphs, before it formulates a detailed audit and inspection plan or conducts audit and inspection pursuant to Article 5: <Amended by Rule No. 4037, July 1, 2015>
Article 12 (Request for Submission of Materials)
(1) The Commission may, if necessary for audit and inspection, request the agency subject to audit and inspection for the following:
Article 13 (Securing, etc. of Evidential Documents)
(1) With respect to any matters which are necessary to be settled as a result of audit and inspection, auditors, etc. (to whom subparagraph 1 of paragraph (1) of the Standards for Internal Audit and Inspection of Central Administrative Agencies and Local Governments shall apply mutatis mutandis: hereinafter the same shall apply) shall demand a certified copy or duplicate of the relevant document, etc., necessary for verifying such matters, and, if the object to be verified is any article or situation, they shall secure evidence therefor by taking photographs so that an additional audit and inspection or a legal dispute, etc. may not occur.
Article 14 (Demand, etc. for Certification Document)
(1) If necessary for reinforcing the evidence of any matter which is necessary to be settled as a result of audit and inspection, auditors, etc. may receive from the relevant persons a certification under attached Form 3 specifying the facts, etc. of related matters.
Article 15 (On-Site Measures)
The chief of an audit and inspection team may, during the period of audit and inspection, request the head of the relevant agency to correct minor matters or other matters correctable in a short time.
Article 16 (Report of Status of Conduct of Audit and Inspection)
(1) Public officials for audit and inspection shall prepare the written daily status of conduct of audit and inspection in which audit and inspection activities are recorded in detail in accordance with attached Form 6 to submit it to the chief of an audit and inspection team , and shall act under the his/her command.
Article 17 (Ordinary Audit and Inspection)
(1) The Commission shall conduct ordinary audit and inspection by which the legality, validity, etc. of the main affairs of an agency to which an organization for internal audit and inspection belongs are checked and examined before that agency executes such affairs. <Amended by Rule No. 4037, July 1, 2015>
CHAPTER 4 TREATMENT OF RESULTS OF AUDIT AND INSPECTION
Article 18 (Reporting of Audit and Inspection Results)
The Chairperson of the Audit & Inspection Commission (hereinafter referred to as the "Chairperson") shall, except in extenuating circumstance, report to the Mayor the result of audit and inspections including the following matters after the Commission decides on such result: <Amended by Rule No. 4037, July 1, 2015>
Article 19 (Dispositions of Audit and Inspection Results)
(1) The Mayor shall treat the audit and inspection results in accordance with the following standards: <Amended by Rule No. 4037, July 1, 2015>
Article 20 (Exemption from Responsibility of Proactive Administration)
Where a defect, etc. in a part of the procedure occurs while a public official, executive officer, or employee of an agency subject to audit and inspection deals with his/her affairs earnestly and actively to promote national or public interests, the Audit & Inspection Commission shall not pursue its responsibility, such as a demand for disciplinary action or reprimand. Detailed matters concerning persons subject to exemption, requirements and operational procedures for exemption, etc. shall be prescribed by Directive. <Amended by Rule No. 4037, July 1, 2015>
Article 21 (Recommendation of Official Commendation)
The Commission may recommend official commendation for a person who has offered distinguished service in the elimination of irregularities or inefficient factors, enhancement of administrative efficiency, or the saving of budget or supplies. <Amended by Rule No. 4037, July 1, 2015>
Article 22 (Treatment, etc. of Results of Audit and Inspection)
Where the head of an agency subject to audit and inspection or the head of the related agency is notified of any disposition under Article 10, he/she shall take measures according to the content of such disposition and report the result of such measures to the Commission within the following period: <Amended by Rule No. 4037, July 1, 2015>
Article 23 (Management of Audit and Inspection Information)
The Commission shall input into the audit and inspection information system the information on audit and inspection activities prescribed by Article 19 of the Enforcement Decree of the Act on Public Sector Audits, such as audit and inspection plans, audit and inspection results, implementation results, etc. and mange such information. <Amended by Rule No. 4037, July 1, 2015>
Article 24 (Request for Audit and Inspection)
In order to enhance the efficiency of audit and inspection, etc. and to prevent the duplication of audit and inspection, the Commission may request an organization for internal audit and inspection to conduct a part of audit and inspection tasks and have such organization to submit the result thereof. <Amended by Rule No. 4037, July 1, 2015>
Article 25 (Reporting of Audit and Inspection or Criminal Investigation Received from External Agency)
When the head of an agency subject to audit and inspection or the head of a department subject to audit and inspection has undergone audit and inspection or criminal investigation from the Board of Audit and Inspection or an investigation agency, etc., he/she shall, without delay, make a "Report on Audit and Inspection (Criminal Investigation) Conducted by External Agency" or "Report on Current Status of Criminal Investigation" in the attached Form 7 or 8, which contains the name of the agency conducting audit and inspection or criminal investigation, the duties and names of auditors or investigators, the purpose and scheduled period of audit and inspection or criminal investigation, and other information for reference, to the Chairperson, and, when the audit and inspection or criminal investigation is completed, shall report in writing the result thereof to the Chairperson, together with materials related to such audit and inspection or criminal investigation, within 10 days from the completion date. <Amended by Rule No. 4037, July 1, 2015>
Article 26 (Reporting of Crimes, Loss, Damage, etc.)
In cases falling under any of the following subparagraphs, the head of an agency subject to audit and inspection or a department subject to audit and inspection shall, without delay, report it to the Chairperson: <Amended by Rule No. 4037, July 1, 2015>
Article 27 (Application for Reexamination, etc.)
(1) When the head of an agency notified of the result of audit and inspection from the Mayor deems such result is illegal or unjust, he/she may file an application for reexamination with the Mayer, specifying a ground for and details of application for reexamination pursuant to attached Form 11 and attaching evidential materials if any, within one month from the day of receipt of such notification: Provided, That the provisions of Article 6 (3) through (5) of the Act on Liability of Accounting Personnel, Etc. shall apply to an objection against a compensation order.
CHAPTER 5 PUBLIC OFFICIAL FOR AUDIT AND INSPECTION
Article 28 (Qualification Standards for Public Official for Audit and Inspection)
(1) In case of appointing a public official for audit and inspection, a person falling under any of the following subparagraphs who has served as a public official for at least two years shall be preferentially appointed: <Amended by Rule No. 4037, July 1, 2015>
Article 29 (Preferential Treatment to Public Official for Audit and Inspection)
(1) A person who has worked as a public official for audit and inspection for one or more year(s) may be given preferential treatment with respect to the performance ratings, appointment, etc.
Article 30 (Identification Card of Public Official for Audit and Inspection)
(1) When a public official for audit and inspection intends to conduct audit and inspection, he/she shall present the identification card of a public official for audit and inspection under attached Form 12 indicating his/her status to the agency subject to audit and inspection.
Article 31 (Application Mutatis Mutandis)
In addition to the provisions of this Rule, the Regulations on Administrative Inspection of Local Governments and the Standards for Internal Audit and Inspection of Central Administrative Agencies and Local Governments shall apply to the matters necessary for audit and inspection.
Article 31 (Application Mutatis Mutandis)
In addition to the provisions of this Rule, the Regulations on Administrative Inspection of Local Governments and the Standards for Internal Audit and Inspection of Central Administrative Agencies and Local Governments shall apply to the matters necessary for audit and inspection.
- Table 1 (Interval of Integrated Audit and Inspection by Agency Subject to Audit and Inspection) - Form 1 ( Summary Table on Annual Audit and Inspection Plan for Year ) - Form 2 (Plan for ○○ Audit and Inspection Plan by Agency Subject to Audit and Inspection) - Form 4 (Questions and Answers) - Form 6 (Daily Status of Conduct of Audit and Inspection) - Form 7 (Name of Administrative Agency) - Form 8 (Name of Administrative Agency) - Form 9 (Name of Administrative Agency) - Form 10 (Name of Administrative Agency ) - Form 11 (Application for Reexamination) - Form 12 (the certificate of public official for audit and inspection) - Form 13 ( Ledger of Issuance of Identification Cards of Public Officials for Audit and Inspection) - Form 16 (Certification of Loss of Identification Card of Public Official for Audit and Inspection) |