Questions/Answers

-The national and local financial crises due to the global economic crisis in 2008 Since the global economic crisis in 2008, the increase in social welfare spending has made the finances of national and local governments difficult. The seriousness of the local fiscal crisis caused by various irregularities of public officials and the poor financial management of the heads of local governments came to emphasize the integrity and transparency of local finance. In this process, the local fiscal system based on the control and management has shifted to the direction of securing transparency through active participation of residents and fiscal innovation. -100% disclosure of tax use history to residents in real time To solve these problems, in Chungcheongnam-do, apart from the central government, regional local government has strengthened the disclosure of budget status, revenue and expenditure status, and settlement status of the province in Chungcheongnam-do. Apart from the central government, the provincial government has strengthened the disclosure of budget status, revenues and expenditure status, and settlement status on the website of Chungcheongnam-do Province. In particular, in the case of revenues and expenditures, in July 2013, We established a fiscal information disclosure system with linking 15 primary local governments in the province for the first time in the nation. We disclosed the annual revenue by subdividing it and all the expenditure status every detail. In the expenditure situation, all the contract methods, contract contents, and contract parties were disclosed. For example, if the governor(mayor) had spent his meal expenses, it would be revealed to the residents about where and how much they spent. As a result, the citizens can check the budget execution status of Chungcheongnam-do through the internet in real time. Fiscal surveillance has expanded and transparency and efficiency of fiscal spending have been maximized to this day.

-Ensure residents' right to know. In Korea, Disclosure of budget execution is not a statutory requirement. There were started from the internal discussion of “Could it be burdened by complaints?” and coexisted with“Do we have the authority to not disclose to the residents?”Chungcheongnam-do has concluded that it is desirable that all fiscal information should be made available to the public. -Increase fiscal transparency and fiscal monitoring function by expanding participation of residents. Characteristic of fiscal information released by Chungcheongnam-do is the extension of fiscal information further in cooperation with the city and county as well as expansion of participation of residents. All budget information includes real-time expenditure information, and shows the amount of money that can be executed from the total amount to the present. This budget information includes various materials to help understand the budget such as mid-term plan, sustainable development indicators, governor's decision document etc. In addition, a questionnaire answer box was added to the person in charge of budget business, and a function of registering and responding to questions or suggestions about the budget was attached. And we have improved the user's understanding by providing a description of the basic terms of finance.

-Realization of fiscal democracy by implementation of responsible administrative system Chungcheongnam-do is working on setting the 16th goal proposed by the UN as four detailed indicators(1.Public disclosure of official documents, 2.Integrity of agency, 3.Enlargement of participation, 4.Sound fiscal management). As the implementation plan, the budget execution situation is disclosed to the homepage via the fiscal information disclosure system of Chungcheongnam-do and the document related to the execution situation is attached, and the decision-making process is managed transparently. Also, as mentioned above, a questionnaire answer boxes were added to the person in charge of budget business, and a function of registering and responding to questions was attached. It practically ensured the participation of the residents and implemented accountability by disclosing both the budget person and the budget beneficiary. As a result, it played a major role in improving the quality of transparent administration, integrity administration, and participation administration.

-SDGs target Setting suitable for the actual situation of Chungcheongnam-do Chungcheongnam-do reinterpreted UN SDGs 17 targets (169 detailed goals) announced in 2015, according to the actual circumstances of Chungcheongnam-do. Through selecting 62 strategies, we set up 3 step process to achieve the goal. We conducted a questionnaire survey for people, civil supporters with legal knowledge, civil servants to establish a strategy and indicator system reflecting the characteristics of Chungcheongnam-do. 62 strategic indicators were selected through consultation with experts to review the purpose and connectivity of UN SDGs. Chungcheongnam-do newly established a specialized organization (Sustainable Policy Team) from 2013 and was responsible for developing and managing key policies and indicators of sustainable development. In 2015, a special committee on sustainable development was established. Through this committee, We decided to take charge of policy consultation and evaluation function on sustainable development.

-Active and proactive disclosure of fiscal information Regular budget announcement, current debt obligation status, settlement account announcement etc. were carried out according to the law up to now. However, these were disclosed only once a year, providing posterior information, the timeliness declined markedly. The fiscal information disclosure system was categorized clearly by field, so all the expenditure was released to the public. At the same time, by showing graphics and graphs, it improved the timeliness and understandability of information. -Promotion of collaborative administration between central government and local government However, there was a problem until all of these budget execution status were released. It was an administrative barrier between each department. The fiscal informations were divided into the department of budget, department of revenue and the department of expenditure accounting respectively. At the same time, we gathered the fiscal information of both central government and the fifteen local governments belonging to Chungcheongnam-do.

-Become one, Chungcheongnam-do and fifteen local governments. From January 2014, Chungcheongnam-do and 15 local governments signed a business agreement and disclosed the current state of revenues and expenditure on the Chungcheongnam-do’s website. The disclosure of revenue and expenditure management status, which started independently in Chungcheongnam-do, has now become one with local governments and has been delivered to residents. -Anytime anywhere is possible. The fiscal information disclosure system received a great response to residents. Once it was surprisingly possible to see materials on revenues and expenditures on the Internet on its own, they also began to feel interest and great trust in the fiscal management of Chungcheongnam-do. In particular, women and elderly who were previously information alienates can now check the execution of budget used in our neighborhood at a glance, without having to visit the government agencies directly It was. In addition, important concerns such as infant's allowance, child allowance, welfare allowance, elderly pension, etc. can be confirmed via the Internet, and various welfare measures can be confirmed. It led to a chance to promote social integration to eliminate the blind spot of the Chungcheongnam-do fiscal information disclosure system and to combine socially vulnerable people.

-Development of revenue / expenditure management status real-time disclosure system The Chungcheongnam-do Fiscal Information Disclosure System comprehensively and systematically discloses Fiscal information generated and held by local governments in all the processes of the budget (formation, execution and settlement of accounts.). This means that for the first time in Korea, residents have laid the basis for participation in all the processes of fiscal management and have laid the foundation for reaching fiscal democracy. In particular, this system has the convenience of allowing all residents who have access to the Internet to check the state of revenues and expenditure execution in Chungcheongnam-do daily, regardless of location. Moreover, since the information that is disclosed is organized not only by a list of characters but also by various visual representations such as charts and infographics. -Enter your search term. The information you want appears right away. Let's access Chungcheongnam-do fiscal information disclosure system. if you type 'children' in the search box, you can check the budget status, execution status, and post balance after 13 projects and projects such as public daycare support for child. And it tells you exactly how much the local government supports government subsidy to your child's kindergarten.

-First case in Korea, 100% disclosure of the current status of revenue and expenditure status Chungcheongnam-do Fiscal Information Disclosure System was first released to the world in July 2013, and it was selected as the best local government in the Government 3.0 Expo in April 2015. Shortly after the best e-Government award in the Republic of Korea was awarded in the same year, central government and more than 20 local governments including the Seoul city visited Chungcheongnam-do for benchmarking. Particularly in October 2015, South and Central American officials visited Chungcheongnam-do as an e-government training group in cooperation with IDB (Inter-American Development Bank) and Korea’s NIA (National Information Society), to see a demonstration of fiscal information disclosure system. This received a great response from the training group. The director of the Uruguayan Ministry of Strategy and Finance said he would actively recommend it when he returns to Uruguay. It was once again an opportunity to confirm the excellence of the fiscal information disclosure system in Chungcheongnam-do. -Changes in "disclosure of fiscal information" paradigm through active public administration Residents were provided with clear fiscal information on past, present and future fiscal activities in Chungcheongnam-do.

-Financial Procurement: a small budget by Using the Internet When Chungcheongnam-do built its first fiscal information disclosure system, it started with a budget of only $18,000. At present, it adds $46,000 to enhance search capabilities and enhance custom statistics, open API, and more. The central government has designated the Chungcheongnamnamdo fiscal information disclosure system as a standard, and Each local government has made it possible to disclose fiscal information by supplementing the websites it operates. -Human procurement: Termination of partitioning through T / F team formation and collaboration between relevant departments Seven people from five departments related to fiscal information gathered to form fiscal information T / F team. We organized more than 20 meetings to integrate various fiscal information and system mainly with budget department, accounting department, revenue department, information policy division, innovation officer’s office. In addition, we conducted discussion and briefing sessions with 15 city and county officials in Chungcheongnam-do. Others - Monitoring control system of civil design group and implementation of citizen survey Chungcheongnam-do participated in the design group of the citizen(composed of information disclosure requester, etc.), and conducted a citizen questionnaire survey and converged improving opinion.

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-Central government: enforced from 2015. July With the revision of the National Finance Law in December 2014, the central government began to disclose its national finances through the open fiscal data system (www.openfiscaldata.go.kr), which began in July 2015. But it only reveals more than 50 billion won ($47 million) of business and the update frequency is one month. In order to compensate for this, central government have benchmarked the case of Chungcheongnam-do in June 2017 and will revise the enforcement ordinance and release it every day like Chungcheongnam-do. -Local government: enforced from 2015. November The Local Finance Law, which regulates local government finances, was amended in May 2015 following the amendment of the National Finance Law. The National Finance Law delegates to the enforcement ordinance without disclosing the frequency of disclosure, and discloses the current state of revenues and expenditure on a monthly basis. However, the Local Finance Act provides for daily disclosure without special reason, providing faster fiscal information than the central government. Currently, according to the Local Finance Act, 244 local governments in the Republic of Korea, such as Chungcheongnam-do, disclose the state of revenue and expenditure operations on the Internet on a daily basis.

-Social aspects : SDGs Goal Setting People with high levels of education, society, and economic level have traditionally monopolized information, and such people centered administration was done. However, the fiscal information disclosure system in which Chungcheongnam-do is enforced release both budget compilation, execution and settlement processing on the Internet. A system that fundamentally improves information asymmetry problems and introduces charts, graphs, and various search functions to make it easier for users to understand a convenient system to use. -Financial aspects : SDGs Goal Setting When Chungcheongnam-do first built a fiscal information disclosure system, it started with a budget of only KRW 20 million($18,000). Currently, it adds KRW 50 million($46,000) to enhance various search functions, and enhance custom statistics, open API, and other functions. However, now that the central government has adopted the system of Chungcheongnam-do as the standard, it is possible to easily construct the fiscal information disclosure system of each local government so that the economic burden can be reduced. -Environmental aspects : SDGs Goal Setting Incentives of local governments differ depending on several factors, and the level of information disclosure varies. Prior to 2015, the budget execution status was announced only in Chungcheongnam-do but after the amendment of the National Finance Law and the Local Finance Law in 2015, the central government and local governments are required to disclose budget execution status on a daily basis.

-Article 9 of the National Finance Law (Publication of Fiscal Information) 2014 12.31. Article 9 (3) and (4) of the National Finance Law were newly established. It clarifies that the chief of each central ministry shall state the operational status of revenue and expenditure budget of its central ministries and that the management entity of each fund must disclose the investment situation of the fund on the website of the Internet. Paragraph 4 is stipulated that each business-specific business explanation material must be attached to the revenue and expenditure budget operation status and the disclosure of fund management status in paragraph 3. Currently, the government has released the operational status of the revenue and expenditure budget on a monthly, but Chungcheongnam-do continues to propose it so that it can be released everyday like the Local Finance Law. -Article 60 of the Local Finance Law (Disclosure of Local fiscal Management Status, etc.) Article 60 (4) of the Local Finance Act explains as follows. The head of the local government should disclose daily the annual revenue, expenditure budget execution situation of the local self-government to the inhabitants. In this case, it is stipulated that the residents should be able to inquire into the detailed operation of the revenues and expenditure budget through the internet homepage. This provision was adopted on May 13, 2015. And has been in effect since November 13, 2015.  The opening of the Chungcheongnam-do, which started with a small anxiety, has now expanded to the whole country and became a national policy. This fiscal information disclosure system ensures the right of the residents to know, enhances the fiscal monitoring function by encouraging the participation of the residents, maximizes transparency and efficiency of fiscal expenditure.

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Awarded the best e-government award in the Republic of Korea in 2015 The Republic of Korea publicly invites the Republic of Korea Electronic Government Award for discovering and disseminating the best practices and ideas of e-Government services, and awards to excellent institutions. The fiscal information disclosure system in Chungcheongnam-do won the best e-Government award in the Republic of Korea in 2015 for the creativity of information disclosure and the possibility of utilization and diffusion of all local governments. Achieved 1st place in the integrity of public institutions (provincial governments) in 2017 The National Anti-Corruption and Civil Rights Commission in Korea assesses the integrity of the national government, metropolitan municipalities, and basic autonomous bodies annually through detailed indicators such as external integrity, internal integrity, and customer evaluation. The Integrity Assessment System of the National Anti-Corruption and Civil Rights Commission was also won a UNPSA in 2012. Chungcheongnam-do ranked 17th in the 2013 and 2014 integrity evaluations. After that chungcheongnam-do has promoted strong Integrity policies and has been on the rise, ranking 7th in 2015 and second in 2016. Finally, it ranked # 1 in '2017 Integrity Assessment'. It has established itself as a whole country.

-Changing national policy based on case of Chungcheongnam-do After finishing the National Assembly's policy debate in 2014, the National Assembly amended the National Finance Law and the Local Finance Law. The central government verified the effectiveness of public disclosure of fiscal information to the public, and how it would contribute to improving fiscal transparency and integrity internally. During this process, the Chungcheongnam-do Fiscal Information Disclosure System won the best e-Government award in the Republic of Korea in 2015, and several local governments benchmarked Chungcheongnam-do fiscal information disclosure system. From 2015 onwards, we have held 10 briefing sessions on best practices. As a result, the National Finance Law was amended in December 2014, and from July 2015, the central government released its monthly revenues and expenditures to the Internet. Subsequently, in May 2015, the Local Finance Act was amended, and from November 2015, all local governments have mandated disclosure of daily revenues and expenditures through the Internet. Thus, the fiscal information disclosure policy of Chungcheongnam-do now spread to the whole country and became a national policy.

-Contents of fiscal information : Budget, cash flow, fiscal management index, and fiscal reporting system The fiscal information disclosure system of Chungcheongnam-do has the merit that the user can conveniently check in one system because the fiscal information of the local government is integrated in one system until the formation, execution and settlement of the budget. -Quality of fiscal information : completeness of information, information update frequency, possibility of comparability etc. The budget execution status of Chungcheongnam-do shows the completeness of the information in that it discloses the data to the residents as it is, rather than updating it to create new information. In addition, the fact that the information is updated almost in real time, and that it is possible to search for specific periods by department, budget, and execution content is comparable. -Effectiveness of fiscal information : responsibility, integrity, service quality, etc. Chungcheongnam-do fiscial information disclosure system was linked with contract information system which shows contractors, contract amounts, contract methods, and officials in real time. When you search for a specific company, you can see the total amount of the construction performed by the company for the year, the number of construction, and the number of contracts with the relevant public officials.

-National Assembly Financial Policy Debate (April 17, 2014) In September 2014, a policy debate was held at the National Assembly on the theme of "Chungcheongnam-do fiscal information disclosure system: realtime disclosure of local government fiscal information: effect and expansion plan". This debate was hosted by legislators(Kim Min-ki, Park Soo-hyun, Oh Young-sik and Hong Jong-Hak). This policy debate was held to look at the current status of fiscal information disclosure system in Chungcheongnam-do and to find ways to expand the system nationwide. Hong Jong Hak, who led the policy debate, suggested that the system should be expanded to other local governments and to be introduced into the central government. -Civil design group briefing (July 17, 2015) and survey (November, 2015). Chungcheongnam-do held a civil design group briefing session to listen to the residents' voices about the fiscal information disclosure system. Many of the residents were very proud to use this policy on a preemptive basis. As a result of a resident questionnaire survey conducted in November 2015, 91 out of 100 respondents rated their satisfaction with the fiscal information disclosure system. The highest score was 9.5/10.0 in fiscal information disclosure and fiscal transparency, and the lowest score was 8.8/10.0 in public document utilization. -Korea Society of Policy Autumn seminar held (2016.9.23) In September 2016, a seminar on analysis of the significance and effects of the fiscal information disclosure system in Chungcheongnam-do was held mainly in Korea Society of Policy. In this seminar, the construction and operation status of fiscal information disclosure system in Chungcheongnam-do was introduced. The academic and practical significance of fiscal information disclosure, the effectiveness of fiscal information disclosure system, the possibility of diffusion, and the future direction of development were discussed.

-Listen to the small voice of the residents The nationwide success of the fiscal information disclosure system is due to Chungcheongnam-do 's willingness to resolve it without neglecting the small voice of the residents. Most people think that they are paying a lot of taxes, but they have vague suspicions that the tax is not being used fairly. Also, because of the complexity of unfamiliar terminology and formulas in the field of finance and accounting, it is difficult to access and interpret information, even a few specialists can understand it. In response to the needs of the residents, Chungcheongnam-do publicized the budget execution status in real time every day, causing the residents to wonder. It became an opportunity for residents to trust how local governments are operating budgets transparent on taxes paid by residents. At the same time, it became an opportunity for the government officer to make a commitment to responsible administration. This suggests the direction that the fiscal transparency of our society should go forward. -Promotion of fiscal information disclosure : feedback enabled. Chungcheongnam-do will enable residents, who are users of fiscal information, to use information motivation and personal capacity. We will enhance feedback on any problems or questions that arise during the fiscal execution process and improve the add-on to enable trust.