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access only to a single related staff member. This situation
Problemsofbudgetmanagementsystem
alwaysallowsforthepossibilityofembezzlement.
Generally,mostofstudentcouncilbudgetaccountsareopened
Unauditeddonations
Currently,therearefourtypesofbudgetthatarebeingrunby
underanindividual’sname,accordingtoaself-ledexamination
studentbodies:schoolsubsidies,studentautonomoussubsidies,
byTheArgus.
student council budgets and donations. At this time, donations
“The idea that individually-owned accounts are not
aretheonlyareathatisnotsubjecttooutsideinspection.
necessarily a problem is the commonly held belief within
DonationsaremeanttobespentforthegoodofHUFSansand
groups,andthewholeprocesstoopenagroup-ownedaccount
student bodies. However, the donation budgets are basically
istoocomplicatedtohandle,”saidKimDon-kyum,headofthe
run only according to the discretion of the representatives.
DepartmentofMalay-Indonesianstudentcouncil.
A member of the student council with a good moral sense is
Hence,asinglememberofthestudentbodyhasthepowerto
unlikelytomakeanytroublehandlingthesefunds,butthereis
deposit and withdraw from a public budget account as well as
alsoabigriskofmalfeasance.
access the account’s records in a situation where transparency
According to the final report uploaded on June 23 of the
is crucial. It signifies that there is always the rigid possibility
CollegeofEducationInvestigationCommittee(CEIC),formed
ofbudgetmismanagementaslongastheaccountbelongstoan
toprobethecorruptionchargeofNam,thesuspectembezzled
individual.
approximately 7 million won (US$6,110) from the college?s
A student representative surnamed Nam, the former vice
public budget. Out of the money, 4.2 million won, which is
president of EPC, took 8 million won (US$7,000) of unspent
morethanhalfofthetotalembezzlement,wasmisappropriated
moneycarried-overfromthelastbillingperiodtohispersonal
from the donations. He could have easily pocketed public
account on March 24. He handled the money himself while
money because donation spending is not subject to scrutiny at
no one else had access to it until the board of executives was
that time, and he knew the loopholes of budget management
formed.
system.
OnMay15,theEPCconfirmedthatNamhadsiphonedatotal
“Most student councils spend donations without proper
of2.24millionwonthrough14withdrawals,constitutingacase
auditing,” said the committee in their final statement on the
of chronic embezzlement. It took roughly 50 days to uncover
day of upload. “Members of student council could not gain
themalfeasance.
anyinformationafterendowmentbecausetherewasnoproper
On June 30, the director of the College of Chinese student
inspection.Thus,thememberscouldonlymakeassumptionsas
council surnamed Hyeong was voice phished by an individual
to how donations were spent when they are carried-over from
who stole as much as 19 million won (US$16,500) from the
theunderspentbalancesofthepreviousyear.”
publicbudgetandittookthreedaysforotherstaffmembersto
learnaboutit.ThediscoverycouldhavetakenlongerifHyeong
hadbeenafraidtoconfessthetruth.
Individually-ownedbudgetaccounts
Public budget accounts are individually-owned, providing
Allowingaccesstoalimitedsingleindividualisonlyoneway
BudgetfactorsRanbyStudentBodies
The budget factors of student councils are inspected by the
Collectedfrom
Budgetfactors
Allocatedtowhom
relevant authorities according to their source. School subsidies
whom
mean school-distributed subsidies that consider the relevant
number of members from the school. Thus, thorough inspections
Student autonomous
School subsidies
School
bodies.
by the Finance and Accounting Team and the Academic Support
Center and Registrar are required.
Student autonomous
Student autonomous
Student autonomous subsidies are selectively paid by HUFSans
HUFSans
subsidies
bodies
when paying their tuition. These funds are redistributed by the
school based on a particular ratio, and the Central Inspection
Freshmen of each
Committee of the General Student Council (GSC) is responsible
Studentcouncil
Relatedstudent
budgets
major
councils
forallaudits.
The student council budget is collected from freshmen and is
Mostly from members
Relatedstudent
paid only once. It is under inspection by the relevant management
Donations
ofstudentcouncils
councils
committees of colleges.
11
SEP 2017

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