[Final Accounts Analysis Series 1] Analysis of the Administration’s Corrective Actions Upon the National Assembly’s Demand for Approval of the FY 2012 Final Accounts

  • 2014-06-24
  • 348
Based on that understanding that raising the effectiveness and soundness of public finance starts with in-depth review by the National Assembly of the final accounts of the executive branch, the National Assembly Budget Office published the FY 2013 Final Accounts Analysis Series to facilitate the examination of final accounts by standing committees and the Special Committee on Budget and Accounts. The Analysis of the Administration’s Corrective Actions Upon the National Assembly’s Demand for Approval of the FY 2012 Final Accounts is the first publication in the final accounts analysis series.

The National Assembly for FY 2012 adopted three cases demanding audits, 1,215 cases demanding corrections, and 33 additional opinions for the government while making decisions on the final accounts of FY 2012 and the approval for reserve fund pay-outs for FY 2012. This report outlines and analyzes the results of actions taken by the government on the 1,215 cases demanding corrections and 33 additional opinions.

The 1,215 cases include 328 cases demanding corrections, 537 cases demanding institutional improvements, and 354 cases demanding cautionary warnings. Among the cases demanding corrections, 190 cases have been repeatedly raised for the past three years, up from 166 cases in the previous year. The government reported to the National Assembly about the outcomes of actions and follow-up actions taken upon the National Assembly's demands for corrections. Among the 1,215 cases demanding corrections, the government's actions for 960 cases were found to have been completed, and those for 255 cases were found to be incomplete. For the government's actions taken over the past three years, the proportion of the cases for which actions have not been completed has increased, accounting for 7.9% in 2010, 13.6% in 2011, and 21.0% in 2012. 

  The analysis of the administration’s corrective actions upon the National Assembly’s demand for approval of final accounts showed that among the 1,215 cases demanding corrections, the corrections were inadequate in 41 cases, requiring additional complementary measures. 

  For the 33 additional opinions, the government reported that actions for 22 cases were completed and 11 were not completed. Analysis of those cases showed that the government's actions taken for 8 out of 33 cases were inadequate.