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@article{ART002204450},
author={Park, Hee-Jeong and Seung Ryeol Kim},
title={Case Study on the Spending Waste of Local Government},
journal={Korean Society and Public Administration},
issn={1225-8652},
year={2017},
volume={27},
number={4},
pages={107-131}

TY - JOUR
AU - Park, Hee-Jeong
AU - Seung Ryeol Kim
TI - Case Study on the Spending Waste of Local Government
JO - Korean Society and Public Administration
PY - 2017
VL - 27
IS - 4
PB - Seoul Association For Public Administration
SP - 107
EP - 131
SN - 1225-8652
AB - Focusing on the development and welfare sector of local governments, this study intends to analyze the typology and structure of spending waste and to contribute to the establishment of efficient budgetary control system. For this, we collected the spending waste cases from audit reports of BAI(The Board of Audit and Inspection of Korea) and MOI(Ministry of the Interior), and settlement reports of NABO(National Assembly Budget Office). Our results indicate that: (i) Despite sectoral differences, the cases of spending waste of development and welfare sector fit comprehensively into the 11 types of spending waste, which were drawn from the analytic framework of this study. (ii) It was found that the over and under supply of public goods stands out as the waste cause of development programs at the planning stage. And the spending waste resulting from design change was prominent in development programs while corruption and abuse was remarkable in welfare programs. (iii) The structure diagram of spending waste, which was made from collected cases, seems likely to be helpful in auditing and management of improper payment. Based on the results, this study recommends as following: (i) the institutional apparatus to verify campaign agenda of local election candidates, (ii) the reshuffle of various sorts of standards relevant to facility, design, operation, etc. (iii) the institutionalization of improper payment connected with performance management, (iv) the establishment of internal control system to reinforce managerial accountability, (v) the reinforcement of performance audit focused on the criterium of economy.
KW - pending waste;waste types;structure of spending waste;internal control system
DO -
UR -
ER -

Park, Hee-Jeong and Seung Ryeol Kim. (2017). Case Study on the Spending Waste of Local Government. Korean Society and Public Administration, 27(4), 107-131.

Park, Hee-Jeong and Seung Ryeol Kim. 2017, "Case Study on the Spending Waste of Local Government", Korean Society and Public Administration, vol.27, no.4 pp.107-131.

Park, Hee-Jeong, Seung Ryeol Kim "Case Study on the Spending Waste of Local Government" Korean Society and Public Administration 27.4 pp.107-131 (2017) : 107.

Park, Hee-Jeong, Seung Ryeol Kim. Case Study on the Spending Waste of Local Government. 2017; 27(4), 107-131.

Park, Hee-Jeong and Seung Ryeol Kim. "Case Study on the Spending Waste of Local Government" Korean Society and Public Administration 27, no.4 (2017) : 107-131.

Park, Hee-Jeong; Seung Ryeol Kim. Case Study on the Spending Waste of Local Government. Korean Society and Public Administration, 27(4), 107-131.

Park, Hee-Jeong; Seung Ryeol Kim. Case Study on the Spending Waste of Local Government. Korean Society and Public Administration. 2017; 27(4) 107-131.

Park, Hee-Jeong, Seung Ryeol Kim. Case Study on the Spending Waste of Local Government. 2017; 27(4), 107-131.

Park, Hee-Jeong and Seung Ryeol Kim. "Case Study on the Spending Waste of Local Government" Korean Society and Public Administration 27, no.4 (2017) : 107-131.