지방계약의 책임성 제고를 위한 부패 유형과 개선방안 연구

Abstract

It is necessary to enhance accountability of local government contracts due to the high risk of corruption. In previous studies, local government contracts have been continuously mentioned as one of the major fields of corruption in local governments. However, there are few studies that have specifically reviewed the corruption of local government contracts. Therefore, this study reviewed the corruption types of local government contract and improvement measures through analyzing the audit results of the Board of Audit and Inspection(BAI). As a result of the analysis, corruption in local government contracts occurred most frequently in the preparation stage as a procedure and in the field of construction as the object of the contract. Unfair private contracts were most common corruption types, followed by contract with the unqualified contract partners, improper cost calculation and payment and split contracts of single contracts. Characteristically, local government contract corruption are mainly caused by the actions of local public officials. And favorable treatment due to unfair contracts and contracts according to unfair instructions were also occurring. The lack of expertise of local public officials in charge caused corruption. Poor guidance and supervision of managers was also acting as a cause of corruption. Therefore, in order to prevent corruption in local government contracts, this study suggest necessity strengthening the internal control system, enhancing transparency, clarifying related laws and regulations, educating local public officials in charge and strengthening the roles of internal and external audits.