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이시원(See Won Lee),김주찬(Juchan Kim),박태갑(Tae-Gap Park) 서울행정학회 2005 한국사회와 행정연구 Vol.16 No.1
A revised supplemental budget is a complementary exception in the budgeting system, which makes it possible for a government to spend extra budget when it faces with unexpected administrative needs. In the case of the local governments of the Kyungnam Province, however, the size of the supplemental budget has reached one-fifth of the total budget, which indicates that the supplemental budget should be considered as more than just a rule of exception. This paper analyzes problems of budgeting system of the local government, focusing on the net surplus budget, a main revenue source of the supplemental budget. Politics of bureaucracy frequently causes intentionally inflated net surplus budget of the local governments. Inflated net surplus budget then, because it is the main source of the supplemental budget of the local governments, causes excessive amount of the supplemental budget, which eventually breaks the basic rules of budgeting and raises the question of the reliability and transparency of the local budget in general. So, the reasonable estimation of the net surplus budget is the first step of the budget reform of the local governments.
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