Standing by the People,
the BAI strives to build a fair and clean government.
Standing by the People,
the BAI strives to build a fair and clean government.
Standing by the People,
the BAI strives to build a fair and clean government.
Standing by the People,
the BAI strives to build a fair and clean government.
BAI’s accountability & Features
BAI, after reviewing the results of an audit, examines and adjudicates whether an accounting official or any other person is liable for reparation, in accordance with the provisions of laws.
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. A person who has refused audit and inspection or failed to comply with the request for presentation of information, data, or documents shall be subject to a penal servitude for not exceeding one year or a fine not exceeding 10 million won. 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.
In case 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.
Should 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.
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.
In case where BAI considers that there is a suspicion of crime as a result of audit and inspection, it shall institute an accusation with the public prosecutions authorities. An accusation should be decided by the Council of Commissioners. However, it can request the public prosecutions authorities to investigate without going through the decision process by the Council of Commissioners in case there are apprehension about destruction of evidence or runaway. If it is difficult to directly institute an accusation or an investigation with the public prosecutions authorities because of limit on time or place, BAI can request the responsible organizations to take appropriate measures.
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