지방재정의 투명성 확보를 위한 주민감사청구제도의 활성화 방안

The resident audit request system takes an indirect control method that allows an audit request to be made to a higher supervisory authority. Therefore, the trust of the residents cannot be secured. Residents should be able to fully trust the audit results of local governments. As a result, it is necessary to supplement the resident audit request system to ensure fairness and objectivity. It is also necessary to establish an independent permanent body in which experts with expertise can participate. It is also necessary to expand and develop the Audit Advisory Committee and Resident Audit Request Deliberation Committee, which are currently installed in local governments. Another way is to introduce an independent and professional audit committee system, which has the right to adjudicate on local governments self-audit and residents audit requests, like the audit committee in Japan. The procedure and process of requesting a resident audit should be simplified to ensure that residents can participate more easily. As a result, the number of resident signatures in the resident audit request should be reduced as much as possible. It is necessary to allow audit requests from resident groups and non-profit private organizations that are performing public interest missions and activities within the relevant local government. In addition, in order to secure the effectiveness of the resident audit request system, administrative information must be disclosed to residents and access must be guaranteed. In addition, the active participation and interest of residents in the process of operating the system, objective audits are expected to ensure transparency in local finances and improve the trust of residents.