When an accounting related official who has received a reparation order from the head of a central government agency,
the head of a local government, the head of the relevant supervisory agency, or the chief of the agency concerned, prior to the adjudication ordering reparation from the BAI, has an objection, the official may request the BAI's adjudication.
Cases subject to request for reparation adjudication by the BAI and the qualified requester
An accounting-related official who has received reparation orders in accordance with Paragraphs 1 and 2 of Article 6 of Act on Responsibilities of Accounting Related Officials, prior to the BAI's adjudication ordering reparation (Para 3, Article 6, Act on Responsibilities of Accounting Related Officials)
Procedures and methods of request for reparation adjudication
Requests for reparation adjudication shall be made by filing a written form attached in the Guidelines to Request for Reparation Adjudication by the BAI which includes the purport and reason for the claim with name and seal impression and be presented along with attachment of evidence documents to the BAI
Matters which requires asking for opinions of the BAI (Para 1, Article 49, BAI Act)
- When enacting, amending or repealing a law or decree concerning the accounting of the State;
- When enacting, amending or repealing a law or decree concerning the bookkeeping of receipts or disbursement of cash, articles and securities of the State;
- When enacting, amending, or repealing a law or decree which may affect the powers of the BAI, for instance, by changing BAI's audit scope and coverage; or
- When enacting, amending, or repealing a law or decree concerning internal audit activities.
Interpretation and reply regarding accounting laws or decrees (Para 2, Article 49, BAI Act)
In case a person in charge of accounting, who is subject to audit and inspection of the BAI, has asked for an opinion of the BAI on ambiguous points in interpretation of accounting laws or decrees in the course of performing his duties, the BAI shall state its interpretation and reply thereon.
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