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Promulgated on July 17, 1948.
Amended on July 7, 1952.
November 29, 1954.
June 15, 1960.
November 29, 1960.
December 26, 1962.
October 21, 1969.
December 27, 1972.
October 27, 1980.
October 29, 1987.
The Board of Audit and Inspection shall be established under the President to audit the closing of accounts of revenues and expenditures of the State, the accounts of the State and such organizations as prescribed by law, and to inspect the administrative functions of the executive agencies and public officials.
(1) The Board of Audit and Inspection shall be composed of no less than five and no more than eleven commissioners, including the Chairman.
(2) The Chairman of the Board shall be appointed by the President with the consent of the National Assembly. The term of office of the Chairman shall be four years, and he may be reappointed only once.
(3) The commissioner of the Board shall be appointed by the President on the recommendation of the Chairman. The term of office of the commissioners shall be four years, and they may be reappointed only once.
The Board of Audit and Inspection shall audit the closing of accounts of revenues and expenditures every year, and report the results to the President and the National Assembly in the following year.
The organization and scope of functions of the Board of Audit and Inspection, the qualifications of the commissioners of the Board, the range of the public officials subject to inspection and other necessary matters shall be determined by law.
Law No. 1495, Promulgated on Dec. 13, 1963
Amended by Law No.2245, Dec.31, 1970
Law No.2446, Jan. 25, 1973
Law No. 4937, Jan. 5, 1995
Law No. 5681, Jan. 21, 1999
Law No. 5998, Aug. 31, 1999
Law No. 6101, Dec. 31, 1999
The purpose of this act shall be to stipulate the organization, the scope of official duties of the Board of Audit and Inspection (hereinafter referred to as the "BAI"), the qualifications of the Commissioners, the range of the agencies and public officials subject to audit and inspection, and other necessary matters.
(1) The BAI shall be established under the President, but shall retain an independent status in regard to its duties.
(2) The BAI’s independence in the appointment and dismissal of its officials, its organization, and the formulation of its budget must be respected to the greatest extent.
The BAI shall be composed of seven Commissioners, including the Chairman of the BAI (hereinafter referred to as "the Chairman")
(1) The Chairman shall be appointed by the President with the consent of the National Assembly.
(2) The Chairman shall represent the BAI and shall direct and supervise public officials assigned thereto.
(3) In case the Chairman is unable to perform his duties due to accident, the Commissioner with the longest tenure in service of all the Commissioners shall act in the office of the Chairman. However, if there are two or more Commissioners whose tenures in service are equal, the eldest shall act in that office.
(4) In order to respond to the requests for consultation of the Chairman, there may be established an advisory body in the BAI.
(5) The composition and operation of the advisory body under the provisions of Paragraph 4 shall be determined by the regulations of the BAI.
(1) A Commissioner shall be appointed by the President on the recommendation of the Chairman.
(2) The remuneration for a Commissioner shall be the same amount as that of Vice-Minister of the Executive Branch, provided, however, that the remuneration of the Commissioner who is the Chairman as well shall be determined by a Presidential Decree within the range between the remuneration of the Prime Minister and that of a State Council Member.
(1) The term of office of a Commissioner shall be four years.
(2) A Commissioner shall cease to hold office upon attaining the age of sixty-five years.
But the Commissioner who is the Chairman shall cease to hold office upon attaining the age of seventy years.
A Commissioner shall be appointed from among those who meet one of the following conditions:
1. A person who has served for three years or longer as a public official in the rank of Grade I or higher;
2. A person who has served for eight years or longer as a public official in the rank of Grade III or higher;
3. A person who has served for 10 years or longer as a judge, prosecutor, military judge advocate officer or an attorney at law; or
4. A person who has served for eight years or longer as an associate professor or higher at an accredited college or university.
(1) A Commissioner shall not be dismissed against his will unless he falls under one of the following:
1. When an impeachment is declared or a punishment heavier than imprisonment is sentenced; or
2. When a Commissioner is unable to perform his duties due to mental or physical weakness for a long period.
(2) A Commissioner shall be dismissed from office ipso facto in case of Subparagraph 1 of the foregoing paragraph, and in case of Subparagraph 2, the Commissioner shall be dismissed by the President upon request of the Chairman through a decision of the Council of the Commissioners.
A Commissioner may not, while he is in office, concurrently hold any of the following offices or posts, or operate a profit-making business:
1. A member of the National Assembly or local council;
2. Public official of an administrative agency;
3. Officer or other personnel of the organizations subject to audit and inspection pursuant to this Act; or
4. Any office or position for which remuneration is paid.
A Commissioner may not be allowed to be affiliated with a political party or to be involved in political activities.
(1) The Council of Commissioners shall be composed of all Commissioners, including the Chairman, who shall preside over the Council's meetings.
(2) The Council of Commissioners shall reach a decision by a majority of the constituent Commissioners.
(1) The following matters shall be decided by the Council of Commissioners:
1. Matters concerning the audit and inspection policies and the major audit and inspection plans of the BAI;
2. Matters concerning the audit confirmation of the closing of accounts under Article 21;
3. Matters concerning the adjudication on liability for reparation under Article 31;
4. Matters concerning the requests for disciplinary action or reprimand under Article 32;
5. Matters concerning the requests for correction, etc. under Article 33;
6. Matters concerning the requests for improvement under Article 34;
7. Matters concerning the recommendations, etc., under Article 34-2.
8. Matters concerning the re-examination under Article 36, 38 and 39;
9. Matters concerning the annual report on the closing of accounts under Article 41 and the interim report under Article 42;
10. Matters concerning the decisions on claims under Article 46;
11. Matters concerning the expression of opinions, etc. under Article 49;
12. Matters concerning the enactment, amendment and repeal of BAI regulations;
13. Matters concerning the budget request and closing of the accounts of the BAI;
14. Matters concerning the exemption from audit and inspection under Article 28;
15. Matters concerning the delegation of audit and inspection under Article 50-2; and
16. Other matters referred by the Chairman.
(2) Minor affairs under Subparagraphs 5, 7, 8, 10, and 11 of Paragraph 1 which are prescribed by BAI regulations may be disposed of by the Chairman.
(1) Committees and subcommittees may be established in the Council of Commissioners.
(2) The matters concerning the composition and operation of the committees and the subcommittees under the provisions of Paragraph 1 shall be determined by BAI regulations.
(1) The Secretary General shall, upon the order of the Chairman, prepare the agenda and attend at a meeting of the Council of Commissioners to explain or to state his own opinions on the agenda and shall administer the affairs concerning the meetings of the Council.
(2) Staff personnel concerned with the agenda may, with an approval of the Council of Commissioners, attend the meeting of the Council of Commissioners and may state their own opinions.
When the Council of Commissioners deliberates matters falling under the category of Subparagraphs 3 and 8 of Paragraph 1 of Article 12, the Council must give the parties concerned and relevant individuals the opportunity to present their opinions, either in writing or in person, in accordance with BAI regulations.
(1) The Council of Commissioners may, when necessary for deliberation, request the person concerned or witnesses to appear before the Council and may question them, and may request a person of knowledge and experience to give an expert opinion or appraisal.
(2) The provisions of Chapters 12 and 13 of Book I of the Code of Criminal Procedures shall apply mutatis mutandis to the witness or appraiser/expert mentioned in the foregoing paragraph, provided, however, that Article 151 of the same code and the provisions concerning arrest shall not apply mutatis mutandis.
(1) A Commissioner may not be allowed to participate in the deliberation of the following matters:
1. Matters in which the Commissioner himself is involved;
2. Matters in which a family member, head of family or relative of the Commissioner is involved or a person having had such a relation as above with the Commissioner is involved;
3. Matters in which the Commissioner has been involved as a witness or an appraiser/expert for the person involved; or
4. Matters in which the Commissioner, before his appointment as a Commissioner, had participated for investigation or inspection.
(2) In case a decision for impeachment is rendered against a Commissioner, or Commissioner is subject to a criminal trial, his exercise of power shall be suspended until the decision for impeachment or a court decision becomes final and conclusive.
(1) In order to conduct audit, inspection, and to investigate claims, and to perform administrative work for the BAI, under the direction and supervision of the Chairman, a Secretariat shall be established within the BAI.
(2) The Secretariat shall consist of Offices and Bureaus, and Divisions, and the establishment and duties of which shall be determined by BAI regulations.
(3) Each Office shall have a Director General, BAI Act each Bureau a Director General, and each Division a Director. The Director General may have Officers-in-Charge to assist their work.
(1) There shall be one Secretary General and two Deputy Secretary Generals and other necessary officials in the Secretariat.
(2) The number of staff personnel shall be determined within the scope of the budget by BAI regulations after the approval of the President.
(1) Secretary General, Deputy Secretary Generals and staff personnel in the rank of Grade IV or higher shall be appointed or dismissed by the President upon the recommendation of the Chairman through a decision of the Council of Commissioners.
(2) Staff personnel in the rank of Grade V shall be appointed or dismissed by the President upon recommendation of the Chairman, and staff personnel in the rank of Grade VI or lower shall be appointed or dismissed by the Chairman.
(3) The inspection of BAI's personnel management shall, in spite of Paragraph 1 of Article 17 of the Civil Service Act, be conducted by the Secretary General under the instruction of the Chairman, and the results of the inspection shall be processed in accordance with the procedure established by the BAI.
(1) In order to reach decisions regarding any disciplinary actions to be taken on any of the BAI's personnel, disciplinary committees shall be established within the BAI, and its composition, types, powers, deliberation procedures and other necessary matters shall be determined by BAI regulations.
(2) Decisions on disciplinary actions shall be made by a disciplinary committee, and the actions shall be taken by the Chairman. However, discharge from employment and dismissal from office of officials in the rank of Grade V or higher shall be decided by the President, upon the recommendation of the Chairman.
(1) Secretary General shall be a political appointee, and Deputy Secretary General shall be an officer of special service.
(2) Secretary General shall, upon the order of the Chairman, administer affairs of the Secretariat and shall direct and supervise staff personnel under his jurisdiction.
(3) Deputy Secretary General shall assist the Secretary General, and in case the Secretary General is unable to perform his duties, Deputy Secretary General shall act in the office of the Secretary General.
(4) The remuneration of Secretary General shall be the same amount as that of The Vice-Minister, and that of the Deputy Secretary General shall be the same amount as that of The Deputy Minister.
(1) In order to educate and train BAI personnel, and internal audit and inspection staff and accounting officials of those entities subject to audit and inspection of the BAI in accordance with the provisions of relevant laws, and to conduct research on audit systems and methods, etc., the Audit and Inspection Training Administration shall be established under the BAI.
(2) Matters concerning the organization and operation of the Audit and Inspection Training Administration shall be determined by BAI regulations.
(1) There shall be one Administrator and other necessary staff in the Audit and Inspection Training Administration.
(2) The Administrator of the Audit and Inspection Training Administration shall be appointed as a general service officer in the rank of Grade I.
(3) Regarding the authorized number of staff personnel, appointment and dismissal of staff personnel, the provisions of Paragraph 2 of Article 16, Paragraph 2 of Article 17, and Paragraphs 1 and 2 of Article 18 shall be applied mutatis mutandis.
The BAI shall examine the final accounts of revenues and expenditures of the State, and shall constantly audit and supervise other accounts as prescribed by this Act and other laws in order to ensure their correctness, and shall inspect the duties of the administrative agencies and public officials in order to improve and promote the operation of public administration.
The BAI shall examine and confirm the final accounts of revenues and expenditures of the State in accordance with the results of audit of accounts.
(1) The BAI shall audit the following matters:
1. Accounts of the State;
2. Accounts of Provincial and local governments, or other local autonomous bodies;
3. Accounts of the Bank of Korea and accounts of those juridical persons more than half of whose capital has been invested by the State or Provincial and local governments, or other local autonomous bodies; and
4. Accounts of the agencies which are prescribed by other laws to be subject to the audit of the BAI.
(2) The audit under the foregoing paragraphs and the provisions of Article 23 shall include revenues, expenditures, and acquisition, custody, management and disposal of the properties (including articles, securities and rights).
The BAI may audit the following matters, if it considers necessary or upon request of the Prime Minister:
1. Receipts and disbursements of cash, articles or securities owned by the State, Provincial and local governments, or other local autonomous bodies which are handled by other agencies for the State, Provincial and local governments, or other local autonomous bodies;
2. Accounts of those persons to whom the State, Provincial and local governments, or local autonomous bodies, either directly or indirectly, has given subsidies, encouragement grants, assistance grants or contributions, or has given fiscal assistance of loans, etc.;
3. Accounts of those persons to whom persons as prescribed by the foregoing subparagraph have again given such subsidies, encouragement grants, assistance grants or contributions etc.;
4. Accounts of those persons a part of whose capital has been invested by the State, Provincial and local governments, or other local autonomous bodies;
5. Accounts of those persons in whom persons as prescribed by the preceding subparagraph or Subparagraph 3 of Paragraph 1 of the preceding article have invested;
6. Accounts of those persons whose debts are guaranteed by the State, Provincial and local governments, or other local autonomous bodies;
7. Accounts of those agencies which have been established by the provisions of the laws other than the Civil Code or the Commercial Code, and the whole or a part of the members or the representative of which have been appointed by or appointed with the approval of the State, Provincial and local governments, or other local autonomous bodies;
8. Accounts of those matters related to the contracts of those persons who have made contracts with the State, Provincial and local governments or other local autonomous bodies, or those persons under Subparagraph 2 through 6, or Subparagraphs 3 or 4 of the foregoing article Paragraph 1;
9. Accounts of those persons responsible for the management of funds in accordance with Article 2 of the Basic Act for Fund Management; and
10. Accounts of those persons who have received other contributions or assistance from the persons prescribed by the foregoing subparagraph.
(1) The BAI shall inspect the following matters;
1. Affairs of State administrative agencies established under the Government Organization Act or other laws, and the duties of the public officials assigned thereto;
2. Affairs of Provincial and local governments, and other local autonomous bodies and the duties of the public officials assigned thereto;
3. Affairs of those persons prescribed in Subparagraph 3, Paragraph 1, Article 22, and Subparagraph 7, Article 23, and affairs of the officials assigned thereto or officials who have direct or indirect relations with the accounts subject to the audit of the BAI; and
4. Government functions which, in accordance with laws and decrees, the State, Provincial and local governments, or other local autonomous bodies have delegated to others, or which in accordance with laws and decrees, are fulfilled by a proxy; and duties of those persons holding the status of public officials or persons holding the status corresponding to that of public officials in accordance with laws and decrees.
(2) The Government administrative agencies under Subparagraph 1 of the foregoing paragraph shall include military units and educational institutions; provided, however, that the military units shall exclude combat divisions under the command of a major general or lower grade officer, and military units under the command of a lieutenant colonel or lower grade officer.
(3) The public officials under Paragraph 1 shall exclude the public officials assigned to the National Assembly, Courts, and Constitutional Courts.
(4) Inspection under Paragraph 1 shall not be performed on matters which have clearly been designated to fall under the category of secrets of the State by the Prime Minister, or matters clearly designated to be obstructive to military secrecy or military operations by the Minister of National Defence.
(1) Persons subject to audit of accounts and inspection of duties (hereinafter referred to as audit and inspection) of the BAI shall submit accounting statements, evidences, protocols, and other papers to the BAI in accordance with BAI regulations.
(2) If it is difficult to submit the accounting statements, evidences etc. under the preceding paragraph, other documents as designated by the BAI may be submitted to the BAI in place of the above papers.
In addition to the constant desk audit and inspection through papers submitted pursuant to the provisions of the foregoing Article, the BAI shall, if it considers necessary, dispatch its officials for field audit and inspection.
(1) The BAI may, if it is necessary for audit and inspection, take the following measures:
1. Request for the appearance and answer of the persons concerned or of those persons who are deemed to have been involved in the matters subject to audit and inspection;
2. Request for the presentation of certificates, explanatory notes and other pertinent documents and articles; and
(2) The BAI, in case it is necessary for audit of accounts under this Act, and audit and inspection of financial institutions subject to audit and inspection, despite the provisions of other laws, may, by way of documents which contain personal information, demand the submission of information or statements describing the financial transactions of persons whose personal information has been informed from a particular branch of a financial institution, and persons working at the financial institution shall not refuse this.
(3) Sealing under the provisions of Subparagraph 3 of Paragraph 1 and demand for submission of information or statements describing the financial transactions, under the provisions of Paragraph 2, shall be limited to the minimum extent necessary for conduction audit and inspection.
(4) The person who receives the information or statements describing the financial transactions under the provisions of Paragraphs 2 and 3 shall not provide or leak the information or statements to others or shall not use this for any other purpose.
(1) The BAI may, if it considers that internal audit and inspection has been properly conducted after it has examined the results of the internal audit and inspection of central BAI Act government agencies, Provincial and local governments, other local autonomous bodies, and government-invested organizations, dispense with partial or whole audit and inspections, unless confirmation of the final accounts and so forth are hindered.
(2) The BAI shall, if it has decided not to conduct audit and inspection pursuant to the provisions of Paragraph 1, notify this fact to the chief of the organization concerned.
(3) The BAI may, if it has decided not to conduct audit and inspection pursuant to the provisions of Paragraph 1, present its opinions regarding the method of internal audit and inspection to the chief of the organization concerned.
(4) The chief of the organization under the provisions of Paragraph 1 shall adopt the opinion of the BAI under Paragraph 3 unless there is any specific reason against it.
(5) The chief of the organization under the provisions of Paragraph 1 shall, as decided upon by the BAI, make a report on the results of internal audit and inspection to the BAI.
(6) The BAI may directly conduct audit and inspection on the agency of which audit and inspection has been excluded under Paragraph 1 or may request the agency to present accounting statements or other documents if there are specific reasons. In case the BAI considers that internal audit and inspection of the agency has not been properly conducted it may revoke its decision made under Paragraph 1.
(1) In case the following facts occur, the chief of an agency subject to audit and inspection of the BAI pursuant to the provisions of Articles 22 and 23 shall, without delay, notify the BAI of such facts through the responsible Minister or the chief of the pertinent supervisory agency;
1. When a fact constituting a crime is found or a disciplinary action has been taken in connection with the duties of accounting officials or persons subject to audit and inspection of the BAI pursuant to the provisions of Article 24; or
2. When it is discovered that cash, articles, securities or any properties are lost or damaged.
(2) Procedure and scope of notification mentioned in the foregoing paragraph 1 shall be determined by BAI regulations.
The BAI may request cooperation and assistance necessary for audit and inspection, or dispatch to the BAI of subordinate public officials, employees or officials, to the chief of the State, provincial and local governments, or other local autonomous agencies and other organizations subject to audit and inspection.
(1) The BAI may provide necessary support for the development of internal audit and inspection work and efficient conduct of audit and inspection work.
(2) The chiefs of central government agencies, Metropolitan governments and provincial governments, and government-invested organizations shall, in case it is necessary, in order to avoid duplication of audit and inspection, discuss their audit and inspection plans, etc. with the BAI.
(3) The BAI, may when it is recognized that the head of the internal audit and inspection unit of an organization under the provisions of Paragraph 2 is markedly negligent of audit and inspection work, recommend his replacement to the appointing authority or the appointment-recommending authority concerned.
(1) The BAI shall, after reviewing the results of an audit, examine and adjudicate whether an accounting official or any other person (excluding the subordinate officials of those persons who are not falling under Subparagraph 3 or 4 of Paragraph 1 of Article 22 or Subparagraphs 1 through 6 or 8 through 10 or Article 23, among those falling under Subparagraph 7 of Article 23) is liable for reparation, in accordance with the provisions of laws.
(2) In case the BAI has adjudicated pursuant to the provisions of Paragraph 1 that there is a liability to make reparation, it shall transmit to the responsible Minister (only for the State agency. The same shall apply hereinafter.), the chief of the pertinent supervisory agency (only for the non-State agency. The same shall apply hereinafter.) or the chief of the pertinent supervisory agency concerned (only when the responsible Minister or the chief of the pertinent supervisory agency are absent, or not certain. The same shall apply hereinafter.), a written adjudication concerning reparation in which persons liable for reparation, amount of reparation and reasons thereof are clearly specified.
(3) The responsible Minister, the chief of the pertinent supervisory agency or the agency concerned to whom such a written adjudication under the preceding paragraph has been sent, shall serve it to the person liable for reparation within 20 days from the date of receipt, and shall order him to make reparation within the period appointed by the BAI.
(4) If the person liable for reparation falls under one of the following Subparagraphs, the responsible Minister, the chief of the pertinent supervisory agency or the agency concerned to whom a written adjudication for reparation has been sent, shall make a public announcement as prescribed in BAI regulations so that such a written adjudication for reparation is regarded to be served on the liable person after 10days' lapse from the date of such announcement:
1. When the person liable for reparation has refused to accept a written adjudication; or
2. When the address or whereabouts of the person liable for reparation is not clear, or he is not within the country.
(5) In case the person liable for reparation fails to fulfill his obligation to make reparation within the period appointed by the BAI, the responsible Minister or the chief of the pertinent supervisory agency shall commission the chief of the pertinent tax office to execute collection thereof by applying mutatis mutandis provisions concerning the disposition of taxes in arrears in the National Tax Collection Act.
(6) The chief of the tax office commissioned under the preceding paragraph shall be under the supervision of the responsible Minister or the BAI Act chief of the pertinent supervisory agency prescribed in the preceding paragraph 5 in execution of such affairs.
(7) In case the responsible Minister or the chief of the pertinent supervisory agency is absent, or not certain, the Chairman shall assume such responsibility of supervision under Paragraph 5 and supervise the chief of the tax office as provided by Paragraph 6.
(1) The BAI may request the responsible Minister or the appointing authorities to take a disciplinary action on public officials who fall under causes for disciplinary action as provided for in the Civil Service Act or other laws and decrees, or who have refused audit and inspection or neglected the submission of documents under this Act without proper reason.
(2) The responsible Minister or appointing authority who has received the request for dismissal as a disciplinary action under the foregoing paragraph 1 shall require the decision of the pertinent disciplinary committee or personal committee, etc. (hereinafter to be referred to as disciplinary committee, etc.) within 10 days from the date of receipt of the request. The Minister of Government Administration and Home Affairs, concerning the result of decision of the Central Disciplinary Committee, and the chief of the agency where the disciplinary committee, etc. concerned is established, concerning the result of decision of the disciplinary committee, etc., shall notify the result to the BAI within 15 days from the date of its decision.
(3) The BAI may, in case the decision of dismissal as requested under the foregoing Paragraph 1 is not made, request the review or re-review of the disciplinary committee, etc. of the immediate superior agency (the disciplinary committee, etc of the agency in case the disciplinary committee, etc. of the immediate superior agency does not exit), to the agency where the disciplinary committee, etc. concerned is within one month from the date of receipt of the notification under the foregoing paragraph 2 .
(4) The disciplinary committee, etc concerned which has received the request for review or re - review under Paragraph 3 shall review and decide thereof within one month from the date of receipt of the request, and the chief of the disciplinary committee, etc. concerned shall notify the result to the BAI without delay.
(5) In case the Appeals Review Committee or other organization has examined and decided upon the litigant request made about the dismissal taken upon the request of dismissal from the BAI as prescribed in Paragraph 1, the chief of Appeals Review Committee concerned or others shall notify the result of the decision to the BAI within 15 days from the date of its decision.
(6) The BAI may, within one month from the date of receipt of the notification under the foregoing paragraph 5, require the review of the Appeals Review Committee or other organization through the chief of the agency within which the Appeals Review Committee or other organization is established.
(7) The enforcement of the decision of disciplinary action or the decision of the appeal shall be suspended during the period under the provisions of Paragraph 2 through Paragraph 6.
(8) As for those persons who are not subject to the provisions of disciplinary action under laws and decrees but are subject to reprimand prescribed by the relevant laws, decrees or the regulations of the organization to which they are assigned or those who deny audit and inspection or delay the submission of documents provided in this Act without due reasons, a request for reprimand may be made to the chief of the supervisory agency or the chief of the organization concerned.
(9) In case of Paragraph 8, the BAI may make a request for removal from office to the appointing authorities or the appointment-recommending authorities, when it is deemed that the wrongdoings of officers or employees of an organization to whom laws and decrees or the provisions concerning reprimand provided by the organization to which he is assigned are not applicable, have been conspicuous.
(10) In case of a request for disciplinary action or reprimand under the provisions of Paragraph 1 or Paragraph 8, the kind thereof may be designated. The kinds of reprimand shall correspond to those of disciplinary action.
(11) The chief of the organization that receives the request for disciplinary action or reprimand or removal as provided by Paragraph 1, Paragraph 8, or Paragraph 9 shall respond to the request pursuant to the appropriate procedure concerned within a period set by the BAI.
(1) As for a specific investigation by the BAI, the process for disciplinary action or reprimand shall be suspended from the date of receipt of the notification of investigation in accordance with the provisions of Paragraph 2.
(2) The BAI, when it has begun or completed a specific investigation, shall inform the head of the agency the investigated person belongs to of such a fact within 10 days from the commencement or completion of the investigation.
(3) In case the prescription, specified by law or the agency concerned, etc., for cause of disciplinary action or reprimand expires or remains less than one month due to the suspension of the process for disciplinary action or reprimand in accordance with the provisions of Paragraphs 1 or 2, the prescription is regarded as expired in one month after the notification of the completion of investigation in accordance with the provisions of Paragraph 2, or after the request for disciplinary action or reprimand is made in accordance with the provisions of Paragraphs 1 or 8 of Article 32 (or after a decision is produced where a request for reexamination is made in accordance with the provisions of Paragraph 2 of Article 36.).
(1) In case the BAI has found a fact which seems illegal or improper as a result of audit and inspection, it may request the responsible Minister, the chief of the pertinent supervisory agency or the chief of the agency concerned to correct or pay more attention to it.
(2) In case a request under the preceding paragraph is made, the responsible Minister, the chief of the pertinent supervisory agency or the chief of the agency concerned shall fulfill such a request within the period set by the BAI.
(1) Should the BAI identify inconsistencies or possible improvements in laws and decrees, institutions or administration as a result of audit and inspection, it may request the Prime Minister, responsible Minister, the chief of pertinent supervisory agency or the chief of the agency concerned to take measures necessary for enactment, revision or abolition of laws and decrees or the improvement of institutions or administration.
(2) The chief of the organ that receives the request under the foregoing paragraph shall notify the result of the measures or improvement taken to the BAI.
(1) When the results of audit and inspection show that it is inappropriate for the BAI to make such requests as prescribed by Articles 32 through 34, or it seems necessary for the chief of the relevant agency to handle the matter on his own initiative or it is needed for the economy, efficiency, and fairness of administration, the BAI may make recommendations or provide advice for improvement to the responsible Minister, the supervisory agency, or the chief of the agency concerned.
(2) The responsible Minister, the chief of the supervisory agency, or the chief of the agency concerned who receives the recommendations or advice under the provisions of Paragraph 1 shall notify the BAI the results of its follow-up actions.
In case where the BAI considers that there is a suspicion of crime as a result of audit and inspection, it shall institute an accusation with the public prosecution authorities.
(1) In case where an adjudication ordering reparation under Article 31 is believed to be illegal or unjust, the person liable for reparation himself, the responsible Minister, the chief of the pertinent supervisory agency or the chief of the agency concerned, may request the BAI to re-examine the said matters within three months from the date of receipt of the written adjudication ordering reparation.
(2) In case when a request from the BAI for actions prescribed in Articles 32 through 34 is believed to be illegal or unjust, the chief of the agency concerned, the responsible Minister, appointing authorities, appointment-recommending authorities or chief of the pertinent supervisory agency, who has received such a request, may request the BAI to re-examine its decision within one month from the date of receipt of such a request.
(3) The request for re-examination of an adjudication ordering reparation under Paragraph 1 shall not have the effect of suspension of execution.
(1) Request for re-examination shall be made by filing a written application for re-examination.
(2) The application under the preceding paragraph shall contain a clear statement of content and reason for its request, and shall be filed together with accounting statements and evidences with the BAI.
(1) The BAI shall reject a request for re-examination when such a request does not satisfy the requirements.
(2) In case the BAI considers that a request for re-examination has no due reason, it shall dismiss such a request, and if it considers that the request for re-examination has due reason it shall cancel its original request for action or change its content.
(3) Upon receipt of a request for re-examination, the BAI shall, unless there is a special reason not to do so, dispose of such a request within two months from the date of receipt of such a request.
In case where the BAI has found its adjudication illegal or unjust due to an error or omissions in accounting statements and evidences, etc. within two years from the date of adjudication, it may ex officio re-examine such a case.
(1) A case which has been re-examined upon request shall not be reviewed again upon further request. However, a case which has been re-examined ex officio by the BAI may be reviewed again upon request.
(2) An administrative litigation may be filed against the BAI as a party for its adjudication for re-examination, provided, however, that a decision of provisional disposition for the suspension of its effect cannot be rendered.
An annual report to be prepared pursuant to the provisions of Article 99 of the Constitution shall contain the following matters:
1. Confirmation of the closing of accounts of revenues and expenditures of the State;
2. Agreement between the amounts of the settled accounts of the revenues and expenditures of the State and the settled accounts submitted by the Bank of Korea;
3. Whether or not there are any matters in contravention of laws, decrees or the budget, or any matters unjust, as a result of audit of accounts;
4. Whether or not the approval of the National Assembly is obtained for expenditures of the reserve fund;
5. Adjudications declaring liability and status of execution thereof;
6. Matters for which a disciplinary action or reprimand is requested and the results thereof;
7. Matters for which correction is requested and the results thereof;
8. Matters for which improvement is requested and the results thereof;
9. Matters for which recommendations or advice is made and the results thereof; and
10. Any other matters which are considered necessary by the BAI.
The BAI shall, in addition to making a report on the examination of the closing of accounts under the preceding Article, report to the President at times on the matters which are considered important as a result of audit and inspection. The same shall apply to BAI's decisions which are not followed even after the BAI has issued peremptory notice two or more times on them.
(1) An interested person in connection with the official actions, duties or other behaviors of person subject to audit and inspection of the BAI may request an examination of the BAI.
(2) Claims under the foregoing Paragraph 1, pursuant to the provisions of BAI regulations, shall be made by filing a written claim which includes the purport and reason for the claim and be presented through the chief of the agency that has made an action for which a claim is filed (hereinafter to be referred to as Pertinent agency).
(3) A direct claim may be filed with the BAI without being through the pertinent agency, in case the chief of the pertinent agency who has received the written application as provided in the foregoing paragraph 3 does not deliver it to the BAI within one month after the receipt.
(1) An interested person shall submit a claim within 90 days from the day when he learned the causal action for the claim and within 180 days from the day when the causal action took place.
(2) The period under the foregoing paragraph 1 shall be an unchangeable period.
Inquiry into a claim shall be performed by examining written statements and other documents presented by the pertinent agency, such as the application for examination, provided, however, that the BAI may, if it deems necessary, require presentation of materials or opinions of the person who has filed the claim or interested persons, or perform an inspection.
(1) The BAI shall reject a claim when it does not satisfy the requirements and procedures designated by Articles 43, 44 and the BAI regulations. The same shall apply when a person other than the interested person has filed a claim.
(2) The BAI shall, when it considers that the claim has due reason, demand correction or other necessary measures to the chief of the pertinent agency, and should it consider a claim be without reason, dismiss it.
(3) The decision as provided by the foregoing two paragraphs shall be made within three months from the day when the claim is received, unless there is a special reason.
(4) In case a decision under Paragraph 2 is made, it shall be notified in writing to the person who has submitted the claim and to chief of the pertinent agency within seven days, along with a copy of the written decision on the claim.
The claimant, regarding the actions of the chief of an administrative agency which underwent deliberations of the BAI, in accordance with the provisions of Articles 43 and 46, may file an administrative litigation against the agency concerned as a party within 90 days of receipt of notification of the decision concerned.
The chief of the pertinent agency shall, upon receipt of the decision requiring correction or other necessary measures as provided by the foregoing article, take measures according to the decisions.
As for the matters about which inquiry and decision has been given as provided by Article 46, a claim shall not be made again provided, however, that this shall not apply in case of a rejected matter.
(1) Each agency of the State shall ask for opinions of the BAI in the following cases by serving the draft of law or decree concerned in advance to the BAI;
1. When enacting, amending or repealing a law or decree concerning the accounting of the State;
2. When enacting, amending or repealing a law or decree concerning the bookkeeping of receipt or decree concerning the bookkeeping of receipt or disbursement of cash, articles and securities of the State;
3. When enacting, amending, or repealing a law or decree which may affect the powers of the BAI, for instance, by changing BAI's audit scope and coverage; or
4. When enacting, amending, or repealing a law or decree concerning internal audit and inspection work.
(2) In case when a person in charge of accounting, who is subject to audit and inspection of the BAI, has asked for an opinion of the BAI on ambiguous points in interpretation of accounting laws or decrees in the course of performing his duties, the BAI shall state its interpretation and reply thereon.
(1) The BAI may, if necessary, request the presentation of materials or appearance and answer to a person other than the agencies subject to audit and inspection.
(2) The request under the foregoing paragraph shall be limited to the minimum extent necessary for audit and inspection.
(3) The person who has received the request under Paragraph 1 shall comply with the request unless there is a special reason.
In case it considers necessary, the BAI may have, in accordance with BAI regulation, the chief of each of central government agencies, Provincial and local governments, other local autonomous bodies, and government-invested organizations perform, in place of the BAI, part of its audit and inspection (limited to investigation, confirmation, and analysis of facts, which are not directly related to the rights and obligations of citizens) for reporting to the BAI.
(1) A person who falls under one of the following shall be subject to a penal servitude for not exceeding one year or a fine not exceeding 5 million won:
1. A person, subject to audit and inspection under this Act, who has refused audit and inspection or failed to comply with the request for presentation of information, data, or documents;
2. A person who has impeded audit and inspection under this Act; or
3. A person who has failed to comply with the request for presentation of information, data, or documents or for appearance and answer as provided by the provisions of Paragraph 2 of Article 27, and Article 50, without due reason.
(2) A person who has contravened the provisions of Paragraph 4 of Article 27 shall be subjected to a penal servitude for not exceeding three years, or a fine not exceeding 20 million won.
(3) The sentence of penal servitude and the sentence of fine in Paragraph 2 may be imposed concurrently.
The BAI may make regulations necessary for the audit and inspection procedures, internal discipline of the BAI, and the disposal of audit and inspection work.
(1) (Date of Enforcement) This Act shall go into force on and after December 17, 1963.
(2) (Law to be Repealed) The BAI Act, Law No. 1286 shall be repealed concurrently with the enforcement of this Act
(3) (Transitory Provision) All acts effected pursuant to the BAI Act prior to the enforcement of this Act shall be deemed to have been effected pursuant to this Act.
(4) (Public Officials at the Time of Enforcement of this Act) Public Officials in ranks of Grade I to V at the time of enforcement of this Act shall be deemed to have been appointed respectively under this Act.
(1) (Date of Enforcement) This Act shall come into force on and after the date of promulgation.
(2) (Transitory Measure) The Commissioners at the time of enforcement of this Act shall take office until expiration of the term of office, despite the fixed number under the provisions of Article 3.
(1) (Date of Enforcement) This Act shall come into force on and after the date of promulgation.
(2) (Relation with Other Laws) The provisions of other laws that exclude or limit audit and inspection by the BAI shall be ineffective from the date of enforcement of this Act, provided, however, that exceptions shall be made in case of the Central Intelligence Agency Act and the Munitions Control Act.
(3) (Transitory Measure Concerning the Continuance of Bureaus, etc.) The Bureaus, Offices and Divisions established under the previous provisions at the time of the enforcement of this Act shall be considered as having been established under the provisions of Article 16 Paragraph 2, and the Deputy Secretary General at the time of the enforcement of this Act shall be considered as being appointed as a special position under Article 19 Paragraph 1 on the date of enforcement of this Act.
(1) (Date of Enforcement) This Act shall come into force on and after the date of promulgation.
(2) (Transitory Measure Concerning Period of Claim) The period for filing claims against actions taken prior to the enforcement of this Act shall be determined by the previous provisions.
(3) (Transitory Measure Concerning Administrative Litigations) Regarding the actions of the chief of the administrative agency, which underwent deliberations of the BAI, prior to the enforcement of this Act, the previous provisions shall apply.
This Act shall come into force on and after the date of promulgation.
(1) The Board of Audit and Inspection Act is revised as follows: the Central Intelligence Agency Act in Paragraph 2 of the addenda to the revised Board of Audit and Inspection Act (Law no. 2446) is changed to the National Intelligence Service.
(1) (Date of Enforcement) This Act shall come into force on and after the date of promulgation.
(2) (Transitory Measure Concerning the Age Limit of the Chairman) The age limit of the Chairman as prescribed in Paragraph 2 of Article 6 shall not be applied in case of the Chairman at the time of enforcement of this Act.
(3) (Transitory Measure Concerning the Prescription for the Cause of Disciplinary Action or Reprimand) In case the prescription for the cause of disciplinary action or reprimand remains less than one month at the time of enforcement of this Act, the revised provisions of Paragraph 2 of Article 32 shall not be applied.
(1) (Date of Enforcement) This Act shall come into force on and after January 1, 2000.
