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복 무 감 사

감사종료  보고서

-  2023년도  2차  복무감사  -

2023.  9.  25.

감      사      부


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[목 차]

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

3

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

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

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

3

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

4

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

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

5

3. 처분요구 사항 ································································································

6

[별첨1] 기본사업 회의비 집행 부적정 및 대경권연구센터 외부방문객 출입관리 미흡 ···

7

[별첨2] 겸업 승인 담당부서(담당자)의 관리 업무 미흡 ······················

12

[별첨3] 근무지 내에서의 출장 여비 부당 수령 ····································

16

[별첨4] 위원회 참여위원의 이해충돌 관련 자체 규정 미흡 ···············

20

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

25


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-  3  -

Ⅰ.  감사실시  개요

1.  배경  및  목적

    □  국가과학기술연구회  「감사위원회등의감사사무처리규정」,  연구원  2023년도  연간 

자체감사계획  및  연구원  청렴시민감사관  제안 · 권고  사항  등에  근거하여 

2023년  6월  13일  2023년도  2차  복무감사  계획을  확정하였고,  동  계획에  따라 

복무감사를  실시하였다.

2.  감사중점  및  대상

    □  이번  복무감사는  3개  분야(행동강령  분야,  청렴시민감사관  제안  분야,  제도

개선  분야)에  대해  4개  감사대상(①기본사업  회의비  집행  적정성,  ②겸업  승인 

절차  준수  여부,  ③지근거리  관내출장  여비  지급의  일관성,  ④위원회  참여 

위원의  이해충돌  여부)을  선정하여  실시하였고,  4개  감사대상별  감사  대상기간은 

아래와  같다.

          -  기본사업  회의비  집행  적정성  2023.1.1.~2023.5.31.

          -  겸업  승인  절차  준수  여부  :  2022.1.1.~2022.12.31.

          -  지근거리  관내출장  여비  지급의  일관성  :  2022.1.1.~2023.5.31.

          -  위원회  참여  위원의  이해충돌  점검  여부  :  2022.1.1.~2022.12.31.

3.  감사실시  과정

    □  이번  복무감사는  감사부장을  반장으로  하여  예방감사실  감사인  3인  및  윤리

감사실  감사인  3인이  예비감사(2023년  6월  19일부터  2023년  6월  30일)  및 

본감사(2023년  7월  3일부터  2023년  8월  4일)  과정을  거쳐  진행하였으며,  감사

결과  확인된  사실관계  및  문제점  확인을  위해  감사대상별  업무처리  경위/향후 

처리방안  등에  대한  질의답변서,  사실관계  확인을  위한  대상자별  확인서  징구 

과정을  거쳐  완료하였다.


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-  4  -

Ⅱ.  감사결과  및  조치계획

1.  감사결과  총괄

  □  감사결과  총  8건의  규정  위반 ‧ 부당사항이  확인되었다.

(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)

8

255

3

-

-

2

(255)

1

(3)

-

1

(3)

-

3

2

-

-

-

-

-

  *  시정  :  회의비  관련  1건(54,990원),  출장여비  관련  1건(200,000원)

  *  주의  :  겸업  승인  관리업무  관련  1건(3명)

  *  개선  :  겸업기준  관련  1건,  출장여비  관련  1건,  위원회  이해충돌  관련  1건

  *  권고  :  대경권연구센터  외부방문객  출입관리  관련  1건,  위원회  이해충돌  관련  1건

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

[주요  문제점  및  처분  요구사항]

①  [기본사업  회의비  집행  부적정  및  대경권연구센터  외부방문객  출입관리  미흡]

      ①-1  1일분  식비를  수령한  출장자가  참석한  회의에서  식사를  제공받고도 

복명  시  해당  식비  미반납  및  휴가자를  회의  참석자로  기재하여  회의비  집행

      è 2중  수령한  식비  24,990원  및  회의  미참석자(휴가)를  참석자로  기재하여 

집행한  회의비  30,000원  회수  (시정요구_회수)

      ①-2  대경권연구센터의  외부방문객  일부  출입대장  미작성  등  출입관리  미흡

      è 연구원  「보안업무요령」에  따른  외부방문객  출입관리  철저  (권고)

②  [겸업  승인  담당부서(담당자)의  관리  업무  미흡]  겸업  관리부서의  업무수행 

과정에서  신청자의  자격요건  충족여부  확인  소홀,  겸업  승인  검토에  필요한 

필수  서류  미징구  등  업무처리  소홀

      è 겸업  승인  관련업무를  소홀히  한  업무담당자  3명  조치  (주의)

      è  겸업  신청  기한  경과  후  신청한  직원  전원에  대해  ”겸업  사후승인  사유서” 

징구  등  관련  기준  개선  (개선요구)


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-  5  -

2.  조치계획

  □  감사결과에  대한  처분결정은  “감사처분심의위원회  처리사항”  및  “원장  처리사항”

으로  구분하며,  감사처분심의위원회  심의(보고)  완료  즉시  감사보고서를  원내 

관계부서  및  관계기관  통보  예정

          *  감사대상  건의  처분요구  사항이  원장  처리사항  및  위원회  처리사항을  모두  포함

하는  경우  감사처분심의위원회  처리사항으로  처리

  ▣  감사처분심의위원회  처리사항

        o  「감사위원회등의감사무처리규정」  제35조  제3항에  해당하는  사안

  ▣  원장  처리사항

        o  「감사위원회등의감사무처리규정」  제35조  제8항에  따라  「감사위원회구성및

운영규정」  제25조  제1항에  해당하는  사안

③  [근무지  내에서의  출장  여비  부당  수령]  본원  내  소재  기관  출장자가  부당히 

출장여비  수령

      è 근무지  내  출장자에게  지급한  출장여비  200,000원  회수  (시정요구_회수)

      è 본원  또는  각  지역센터  내에서  이루어지는  출장에  대하여  출장  여비가 

지급되지  않도록  관련  규정  반영  및  출장  신청자가  인지할  수  있도록 

출장신청  전산시스템  조치  (개선요구)

④  [위원회  참여위원의  이해충돌  관련  자체  규정  미흡]

      ④-1  법무지원심의위원회  등  9개  위원회  운영기준  내  이해충돌  방지  관련 

근거조항  일부  미흡

      è 「이해충돌방지제도시행요령」의  내용을  반영하여  운영기준  보완  (개선요구)

      ④-2  불인정사용금액심의위원회  등  7개  위원회  운영기준  내  이해충돌  방지 

관련  근거조항  부재

      è 「이해충돌방지제도시행요령」의  절차를  따르되,  위원회별  특성을  고려하여 

자체  규정화  검토  (권고)


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-  6  -

[감사위원회등의감사사무처리규정]
  제35조(위임감사  결과의  통보  등)

  ③처분심의위는  다음  각  호의  사항을  심의·의결한다.

    1.지적사항에  대한  처분요구와  권고ㆍ통보의  종류  결정  등  감사결과의  처리에  관한  사항

    2.재심의  신청의  처리에  관한  사항

    3.적극행정  면책심사에  관한  사항

    4.집행불능사항의  처리에  관한  사항

    5.감사결과의  공개에  관한  사항

    6.그  밖에  연구기관의  장이  제32조에  따라  위임받은  감사업무를  수행하는  데  필요하다고 

인정하는  사항

  ⑧운영규정  제25조  제1항에서  규정한  사항은  처분심의위  없이  연구기관의  장이  처리

할  수  있다.

[감사위원회구성및운영규정]
  제25조(위원장이  처리할  사항)  ①제17조제3항에  따라  위원장이  처리할  경미한  사항은 

다음  각  호와  같다.

    1.시정·주의·경고요구  중  관계자간에  다툼이  없는  것으로서  다음  각  목의  어느  하나에 

관련되지  아니한  사항

        가.변상명령의뢰의  요구에  관한  사항

        나.징계·징계부가금  처분의  요구에  관한  사항

    2.개선·권고·통보  사항  중  다음  각  목의  어느  하나에  해당하지  아니한  사항

        가.신분상·재산상의  제재  또는  불이익을  내용으로  하는  사항

        나.국민의  일상생활  또는  권리·의무에  미치는  효과가  큰  사항 

        다.감사대상기관의  주요  시책이나  법령·제도  등의  변경  등을  필요로  하는  사항

    3.  재심의  신청·적극행정  면책심사에  관한  사항  중  각하  및  취하에  관한  사항

3.  처분요구  사항

  □  명세  :  별첨1  ~  별첨4

        o  별첨1  [기본사업  회의비  집행  부적정  및  대경권연구센터  외부방문객  출입관리  미흡]

        o  별첨2  [겸업  승인  담당부서(담당자)의  관리  업무  미흡]

        o  별첨3  [근무지  내에서의  출장  여비  부당  수령]

        o  별첨4  [위원회  참여위원의  이해충돌  관련  자체  규정  미흡]