IV. KOREA

be involved in political activities. They must keep in strictest confidence any sensitive information received when performing their duties. Civil servants are also bound by a code of conduct, outlined in the Ethics in Public Service Act 1981, as amended and the Code of Ethics for Civil Services. The act and code specify an obligation of loyalty to the State, honesty and service to the people, and professional and personal integrity.

3.1.5. Establishment and roles of parliamentary committees

In order to review and approve the draft budget and the draft fund management plan, the NAA requires the Special Budget and Settlement Committee (Budget Committee) to be established (Art. 45). Legal provisions include:

●The number of members of the Budget Committee is 50, selection of which is made by the Speaker at the request of members representing each negotiating party.

●The term of the members of the Budget Committee is one year.

●The Chairman of the Budget Committee is elected at the plenary session in May in a procedure similar to that for the election of the Speaker.

In addition to the Budget Committee, there is a Finance and Economy Committee, which has jurisdiction on taxation bills, revenue projections and matters pertaining to the MOFE. The Finance and Economy Committee submits its report on the revenue projections to the Budget Committee, which approves it.

To strengthen the National Assembly’s oversight of the national budget, the National Assembly Budget Office (NABO) with about 100 staff members was established in 2004, following the enactment of the National Assembly Budget Office Act in 2003 and amendments to the NAA. The main role of the NABO is to assist the members of the National Assembly in relation to their parliamentary activities relating to the budget (NABO, 2004). In particular, the NABO analyses and evaluates the government’s fiscal policy, draft national budget and draft fund management plan.

3.2. Role and responsibilities of sub-national governments

The principles for the autonomy and the structure of local governments and local councils are stated in the Constitution, which grants to local governments the power to enact provisions relating to local autonomy, within the limit of laws and regulations (Art. 117). The Constitution empowers local governments to decide on the structure of local governments and the organisation and powers of local councils (Art. 118). Based on the authority given by the Constitution, the Local Autonomy Act 1949, as amended defines the structure and functions of local governments, which have two tiers: