(Data submission for appeals)The heads of agencies subject to audit or those who are audited by the BAI and stakeholders should prepare the 'Audit appeals form (form at the bottom)’ to submit supporting data or information to the BAI (Bureau of Proactive Administration Support) together with the related documents (by mail or personal visit) when they want to appeal the audit findings after the field audit was completed.

(Submission time) The supporting data may be submitted by three days before the Council of Commissioners meeting. However, it is desirable to submit such data or materials at the earliest possible date so as to finalize the facts promptly.

Stakeholders who submit supporting data for appeals may request an interview with Commissioner(s) of the BAI. They should prepare and submit the 'Audit-related interview request (form at the bottom) to the BAI (Bureau of Proactive Administration Support) together with one copy of the related documents (by mail or personal visit).

When the BAI reviews and deems the submitted data as admissible, the parties concerned will be notified of the result. However, when the BAI determines the data or materials to be inadmissible, the BAI will enforce its recommendations in lieu of notifying the results separately.

(Scope) applicable to overall works of those subject to BAI’s audit

(Those eligible for exemption) All entities and persons subject to audit or government employees (including private citizens entrusted with public duties) or officers and employees belonging to them, including the central and municipal governments and other public institutions under Articles 22 to 24 of Board of Audit and Inspection Act may apply for the exemption.

(Recommendations against persons eligible for exemption)Exemption may be applied for request for disciplinary measures under Article 32 of Board of Audit and Inspection Act, for reprimands under paragraph 8 of the same Article, for dismissal under paragraph 9 of the same Act, and for warnings under Article 33 paragraph 1 of the same Act (including requests for a warning against an entity).

(Requirements) The following requirements should be met to grant exemption for those who are audited by the BAI:

(Exemptions for the duties fulfilled according to pre-consultation suggestions) When duties are fulfilled according to pre-consultation suggestions, exemptions may be granted if the following conditions are met:

(During the field audit) To apply for the exemption for proactive actions during a field audit period when the auditee believes the duties have been performed in the public interest, the auditee shall prepare a brief statement indicating the summary of facts audited and cause(s) for believing that the action falls under the proactive governance to the head of the internal audit body no later than three days before the audit closure meeting. The internal audit body may apply for exemption for proactive actions by compiling the ‘requests for exemption review.

(After the field audit) To apply for the exemption for proactive governance upon completion of a field audit, the auditee should fill in the "Audit appeals form” (form at the bottom) and "Statement of causes for exemption" (form at the bottom) to submit to the BAI (Bureau of Proactive Administration Support) together with one copy of the related documents (by mail or personal visit).
It is desirable to submit supporting data or materials as early as possible in order to finalize the facts promptly, although the application for exemption may be submitted by three days before the date of Council of Commissioners meeting. Even the cases that failed to be admitted as having satisfied to requirements for exemption during the field audit, may be applied for exemption after the completion of the field audit.

(Recommendation of exemption for proactive actions) According to Article 16.4 of the Operational Regulations for Proactive Governance and Article 15.6 of the Operational Regulation for Local Public Officials Proactive Governance, the Proactive Governance Committee of the agency where an auditee belongs may recommend the BAI to grant exemption to the auditee. To this end, the public officials, etc. concerned should request the recommendation to the Proactive Governance Committee, and the Committee issues the recommendation after examining whether the acts of the public officials satisfy the requirements for exemption. When applying for the exemption, the applicant should submit the proactive governance-based recommendation issued by the Proactive Governance Committee together with the application.

When the BAI decides to exempt the auditee from disciplinary measures, based on the request for exemption or through the exercise of its own authority, the BAI will officially notify the auditee of its decision.

The BAI exercises its authority to grant exemption even without the request, when it deems necessary as a result of its review on the audit findings.
The exemption by authority may be divided into "field exemption" based on a request for review by the audited agency during the field audit, and “exemption by authority at the audit results approval process" based on the internal judgment of the audit team or the instructions of the approval authority to review exemption.

(Application for field exemption) When the audited person believes that the issues of audit are subject to exemption, the auditee may fill in the "Request for review of exemption for proactive governance" (form at the bottom) to submit to the head of the internal audit body, which may compile and submit such requests to the audit team three days before the audit closure meeting.

(Decision on field exemption) When the audit team agrees at its internal meeting that the supporting data is admissible, it will decide to grant exemption and notify the decision during the audit closure meeting, and afterwards notify the person concerned of the decision by an official letter.

The Auditee Rights Advocacy Officer system is designed to review supporting data or materials from the perspective of appealing parties (i.e. persons audited by the BAI or stakeholders) against the issues in the audit findings, including applications for exemption for proactive governance. Since September 1, 2015, a lawyers from the Korea Government Legal Service is appointed as the auditee rights advocacy officer in order to provide fairer and more objective reviews on the submitted data.

The auditee rights advocacy officer may request additional data or materials as required to review a case by contacting the appealing persons, who may have an interview with the officer at the office of Auditee Rights Advocacy Officer (located on the 1st floor of 2nd Annex of the BAI’s buildings).

The officer is allowed to defend or testify on behalf of the appealing persons freely by attending the Council of Commissioners meetings whenever a case is referred to such meetings.

• Audit appeals form

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• Statement of causes for exemption

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• Audit-related interview request

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• Request for review of exemption for proactive governance (for field exemption)

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