지방의회의 예산심의 실태분석 및 발전방안

Abstract

Studies related to the budget deliberation of local councils in Korea have been discussed in earnest since the local council was revived in 1991. The purpose of this study is to present a plan for development by analyzing the actual state of budget deliberation by local councils, taking the case of the Sangju City Council as a case study. The analysis of the actual situation of budget deliberation was divided into the role aspect of members constituting the local council and the aspect of the budget deliberation system, and each was conducted according to several criteria. This analysis was conducted mainly on minutes and white papers related to the 8th budget deliberation of the Sangju City Council. Measures to develop budget deliberation by local councils include active use of basic strategies for budget deliberation and objective deliberation criteria, efficiency in operation of the standing committee and special committee on budget settlement, extension of budget deliberation period and time, reduction in the number of additional revised budgets and substantiality of deliberation, The Ministry of Public Administration and Security proposed improvements in budget planning and operation standards for local governments, establishment of a specialized organization to support budget deliberation activities, and enhancement of the ability of local councilors and expert committee members to review budgets and accounts.