지방교육재정에서의 계속비 운영 실태 분석

Abstract

The purpose of this study is to determine whether continuing expenditure, which has been expanding from 2021, contributes to the efficient operation of local educational finances. Therefore, this study analyzed the operation status of the continuing expenditure through the financial statements of each local educational offices from 2019 to 2022, derived problems, and explored ways for efficient operation.
 As a result of the study, direct comparison is difficult due to different classification and operation methods of projects subject to the continuing expenditure, but it has been confirmed that the total scale has has been expanding since 2019. Previously, continuing expenditure were mainly used for large-scale facility projects that were carried out over many years, but it was confirmed that the scale of continuing expenditure for small-scale repair-related school facility projects has increased recently. In addition, even if it is a multi-year project among school facilities, the application of continuing expenditure to the facility project, which was promoted by the total amount due to securing a budget, is increasing.
 Based on the above analysis results, problems were identified in the justification for introducing the continuing expenditure, interpretation of the scope of application, and operation and management. Accordingly, this study noted that in order for the continuing expenditure to operate efficiently, it is necessary to reexamine the selection of target projects and the operation, organization, and management methods of continuing expenditure.