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Organization chart

  • Chief Director of
    GAFSC
  • Deputy Director
  • Duties of the Government Accounting Team

    01
    Research on the central government accounting standards
    • Research on establishing and amending central government accounting standards and guidelines
    • Analysis and responses to inquiries related to national accounting standards and accounting guidelines
    02
    International cooperation related to the accrual basis of accounting
    • Identification of the latest trends concerning new and amended standards of IPSASB and comparative analysis of domestic and overseas accounting standards
    • Networking with overseas bodies that establish accounting standards and international bodies concerned in the accrual basis of accounting
    03
    Development of financial analysis techniques and research on utilization measures
    • Research on the measures to utilize accrual basis financial information
    • Raising public awareness of the national accounting system

    Duties of the Financial Reporting and Education Team

    01
    Support for national financial settlements
    • Review of settlement reports from fund operators and central government agencies and response to accounting issues
    • Assistance in preparing national financial statements
    • Assistance in dealing with the Board of Audit and Inspection and the National Assembly
    • Assistance in interim inspections of financial settlements, preparation of settlement guidelines, etc.
    02
    National accounting education
    • Development of the related curriculum and content
    • Operation of specialized classes
    • Hosting of workshops for people in charge of settlement of accounts
    • Operation of an on-the-move national accounting class

    Duties of the Finance Statistics Team

    01
    Calculation of the finance statistics
    • Calculation of the general government fiscal statistics in accordance with the O1GFS standards
    • Calculation of finance statistics for the public sector in accordance with the PSDS standards
    • Analysis of the finance statistics trends observed in major countries
    • Education on preparing finance statistics
    02
    Assistance provided to public agencies in settlement of accounts
    • Preparation of a consolidated settlement report for public enterprises
    • Response to inquiries related to settlement of accounts
    • Education on settlement of accounts provided to public enterprises and quasi-government agencies
    03
    Accounting standards for public corporations (public juristic persons)
    • Research on accounting standards applicable to public corporations
    • Analysis and response to inquiries related to the accounting standards applicable to public corporations

    Central Government Accounting Advisory Committee

    01
    • ① Each advisory board shall be comprised of no more than 15 members
      ② Members shall be appointed as non-standing members, in principle
      ③ Members shall be nominated by the Director of GAFSC and be appointed by the President of KIPF
      1. A public official of at least Grade 5 from the Ministry of Economy and Finance or the Board of Audit and Inspection
      2. A professor specializing in accounting or a certified accountant nominated by the Korean Accounting Association, Korean Association for Governmental Accounting, or Korea Institute of Certified Public Accountants
      3. An individual with rich expertise and experience in the field of national finance and public accounting gained at home or abroad who is deemed vital to the board by the Director of GAFSC
    • Consulting on all the important matters concerning national accounting

    Public Finance Statistics Advisory Committee

    01
    • ① Each advisory board shall be comprised of no more than 15 members
      ② Members shall be appointed as non-standing members, in principle
      ③ Members shall be nominated by the Director of GAFSC and be appointed by the President of KIPF
      1. A public official of at least Grade 5 from the Ministry of Economy and Finance or the Board of Audit and Inspection
      2. A professor specializing in accounting or a certified accountant nominated by the Korean Accounting Association, Korean Association for Governmental Accounting, or Korea Institute of Certified Public Accountants
      3. An individual with rich expertise and experience in the field of national finance and public accounting gained at home or abroad who is deemed vital to the board by the Director of GAFSC
    • Consulting on all the important matters concerning national accounting