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복 무 감 사

감사종료  보고서

-  2023년도  3차  복무감사  -

2023.  11.  13.

감      사      부


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[목 차]

Ⅰ. 감사실시 개요 ···············································································

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1. 배경 및 목적 ·································································································

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2. 감사중점 및 대상 ··························································································

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3. 감사실시 과정 ································································································

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Ⅱ. 감사결과 및 조치계획 ··································································

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1. 감사결과 총괄 ································································································

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2. 조치계획 ·········································································································

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3. 처분 요구사항 ································································································

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[별첨] 직책판공비 사용 제한기준 위반 집행, 직책판공비 사용기준 및 사용내역 관리 시스템 미흡 ················

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Ⅲ. 증빙자료 목록 ············································································

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-  3  -

Ⅰ.  감사실시  개요

1.  배경  및  목적

    □  국가과학기술연구회  「감사위원회등의감사사무처리규정」  및  연구원  2023년도 

연간  자체감사계획에  근거하여  2023년  10월  13일  2023년도  3차  복무감사 

계획을  확정하였고,  동  계획에  따라  복무감사를  실시하였다.

2.  감사중점  및  대상

    □  이번  복무감사는  부서장에게  매월  카드로  정액  지급되는  직책판공비  관련하여 

2023년  1월  1일부터  2023년  9월30일까지  9개월간  사용  건  중  사용기준에 

부합하지  않는  집행  건  점검  및  직책판공비  사용기준의  적정성  등에  대해 

감사를  실시하였다.

3.  감사실시  과정

    □  이번  복무감사는  감사부장을  반장으로  하여  예방감사실  감사인  3인이  예비감사

(2023년  10월  17일부터  2023년  10월  24일)  및  본감사(2023년  10월  25일부터 

2023년  11월  10일)  과정을  거쳐  진행하였으며,  감사결과  확인된  사실관계 

및  문제점  확인을  위해  관련부서의  의견청취  및  관련자들에  대한  사실관계 

확인  등  과정을  거쳐  완료하였다.

Ⅱ.  감사결과  및  조치계획

1.  감사결과  총괄

(단위:  건,  천원,  명)

 합계

변상
명령

(금액)

징계

(인원)

시정

(금액)

주의 

개선

권고

통보

모범
사례

(인원)

고발

(인원)

수사
요청

(인원)

현지
조치

건수

금액

인원

기관
주의

관련자

주의

(인원)

경고

(인원)

4

1,259

-

-

-

1

(1,259)

-

-

-

-

1

2

-

-

-

-

-


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  □  이번  감사결과  확인된  주요  문제점  및  처분  요구사항은  다음과  같다.

2.  조치계획

  □  본  감사결과는  감사처분심의위원회  심의  완료  즉시  감사보고서를  원내  관계부서 

및  관계기관  통보  예정

3.  처분  요구사항

  □  명세  :  별첨

[주요  문제점  및  처분  요구사항]

①  [직책판공비  사용기준을  위반한  부적정  집행]  심야시간  사용제한  위반  사용

(239,800원,  4건),  직책판공비  목적과  무관한  휴일  사용제한  위반  사용

(901,570원,  65건)  및  직책판공비  관련  경비와  직접  관련성이  없는  사용

(118,540원,  8건)

      è 사용기준을  위반하여  사용한  1,259,910원(77건)  회수  (시정요구_회수)

②  [직책판공비  사용기준  미흡]  연구원  「회계요령」에서  정한  법인카드  사용제한 

기준  대비  「직책판공비  지급  및  사용기준」에서  정한  직책판공비  사용제한 

기준  일부(제한업종  등)  미흡

      è 연구원  「직책판공비  지급  및  사용기준」  개선  (개선)

③  [직책판공비  사용  내역  관리  시스템  미흡]  직책판공비  사용내역  관리  시스템 

상  사용시간  및  업종코드  정보  누락  사용분  다수  발생

      è 직책판공비  사용  내역  관리  시스템  보완  (권고)

④  [직책판공비  휴일  사적  사용  방지]  일부  휴일  사용  건의  직책판공비  목적 

불명확

      è 직책판공비  사용  내역  관리  시스템  보완  (권고)