The Seoul Sports Association held a regular audit of the Seoul Baseball Softball Association (hereinafter referred to as the Seoul Baseball Association) in August of last year.

As a result of the audit, the Seoul City Baseball Association received 16 points, but it was the 'highest' among 12 organizations affiliated with the Seoul Sports Association that year. SBS reported the audit results of the Seoul Baseball Organization on March 31st. ▶ (2020.03.31 8 News) [Exclusive] Budget execution at will… Seoul Baseball Association caught
The 16 cases that were not reported in the news are listed at the back of the report file.

As mentioned earlier, the Seoul Sports Association last year conducted a total of 12 audits, including the Seoul Baseball Softball Association, as well as roller, basketball, shooting, mountain, badminton, skiing, wrestling, ice hockey, bodybuilding, wushu, and athletics associations. As a result of the audit, most of the organizations were pointed out in common, such as inadequate accounting for purchasing goods, inadequate payment and accumulation of severance pay, inadequate procedures for organizing delegates at regular general meetings, inadequate management disclosure, and inadequate organization of sports fairs.

However, the Seoul Baseball Organization has 10 cases of detection of specific personnel in addition to common points. Na Mo, who oversees the association's operations, received unfounded bonuses and student tuition, and operated a private vehicle with the association's budget. As a result, the Seoul Baseball Organization was the only 12 organizations audited by the Seoul Sports Association to be asked to take disciplinary action.

Mr. Na Mo explained that “the association's funding was carried out within the common sense, according to internal procedures, and now we have reorganized incomplete regulations.” The Seoul Baseball Organization claimed on the 1st that the SBS report related to the audit on the website was false.

At the end of last year, the Seoul Sports Association received a report on the results of the audit of the Seoul Baseball Organization. However, it was judged that it was insufficient in personnel measures, etc., and the association was asked to take action. The Seoul Baseball Organization has submitted a second action report on March 26th. The Seoul Sports Association said, "We will closely follow the results of the Baseball Association's actions and then proceed to legal proceedings against illegalities."

Seoul Baseball Softball Association Audit Results

1. Inadequate expenditure and severance payments (short-term loans)
The association paid a total of * times, **, ***, *** KRW for the amount of temporary payments (short-term loans) to the current ○○○ company or Mr. Mo, but at that time, there were no provisions for expenditure on loans such as advance payments and advance payments. The. In the process, there was no approval from the board of directors, and there was no mention of payments and collections of payments at the general meeting.

The association also paid a total of KRW **, ***, *** to individual accounts by interim settlement of severance pay to former ○○○ Namo and former ○○○ Lee Mo. However, the reason for the intermediate settlement of the retirement allowance was not provided, there was no relevant supporting documents, and the retirement income tax was not paid. In response to this, the Seoul Sports Association requested that Na Mo, the person concerned, be disciplined, and Kyung, Jeong Mo should be disciplined.

2. Inadequate execution and management of subsidies in Seoul
As a result of the audit, the association found that the Seoul Metropolitan Government received ***, *** thousand won of subsidies from Seoul and re-deposited it for purposes not covered by the ordinance. The Seoul Sports Council judged that the association had unfairly handled the subsidy execution and management, and said it needed disciplinary review. The Seoul Sports Council asked the Association to give admonition to Mr. Na, and caution to Mr. Baek and Mr. Jung.

3. Inappropriate budget execution and accounting
1) Inappropriate payment of the translation fee for the convention: The association prepared an English translation of the guideline for participation in the convention and commissioned it to an unspecified individual rather than a specialized company, but there was no relevant supporting documents. As a result of the interview, the children of the association, Na Mo, translated and received a total of *, ***, *** won six times. Five of these were found to have not paid taxes.

2) Inadequate support for tuition support for children: Ms. Na, a member of the association, has received a student's tuition despite the lack of student support regulations. At the time, it was not approved by the board of directors, and the association was found to have spent without supporting documents.

3) Inadequate Payment of Illegal Parking Penalty for Standing Auditor: Standing Auditor of the Association Violated the traffic regulations by private vehicle. However, it is common sense that an individual's fines must be paid by the individual.

4) Inappropriate payment of convention encouragement: The association provided encouragement to the school leaders participating in the convention, but did not transfer money to the school's representative account online, but transferred to the account of Namo's account and withdraw the money and deliver it directly to the leaders I did.

5) Misappropriation of accounting processing such as purchase and production of other goods: Inappropriate expenditures in the process and procedure of purchasing goods have been identified.

The Seoul Sports Council asked the Association to give Namo's admonition, Jung Mo and Baek Mo's attention.

4. Improper payment of employee bonuses and performance pay
The Association violated relevant laws and regulations in the process of paying bonuses and performance wages to employees, and inadequate matters were found in the basis of expenditures and procedures.

First of all, the association paid bonuses to a specific person, Mr. Na, four times, without a separate standard. There was no withholding, and it was handled by the cost of the board, not the salary.

In the process of paying performance bonuses to Mr. Na and Vice Chairman Lee, a number of inappropriate cases were caught. No tax was paid on all performance pay, and like the bonus, there was no presidential payment.

In response, the Seoul Sports Council asked the President of the Association to give disciplinary action to Mr. Na, and to admonish and pay attention to Mr. Chung and Mr. Baek, respectively.

5. Inadequate support for operating expenses for individual vehicles
Mr. Na Mo registered the private vehicle as a vehicle for the association's business, and received a vehicle operation fee. The Seoul Sports Council decided that it would be possible to support parking fees, tolls, etc., if there is evidence of work. However, it was found that there was no proof of work, as well as vehicle insurance premiums and repair fees.

6. Misappropriation of retirement allowance and non-retirement pension system
Mr. Na and Mr. Lee received a total of **, ***, *** KRW * ~ * times annually by reimbursing their severance pay. However, there was no documentary evidence, although he stated that he had been paid in advance and had purchased the house under the Retirement Benefits Act. It turns out that none of the intermediate settled severance payments have been paid. In addition, it was confirmed that the association does not implement a separate retirement pension system, and simply deposits and spends retirement payments to the association's account every month.

7. Travel expenses payment and settlement inadequate
In principle, the Seoul Sports Association applies the rules for the payment of travel expenses, and the travel expenses are settled by corporate card. However, the necessary documents and details of expenditures were unclear as the association spent travel expenses such as travel expenses and workshops in Japan. In addition, cases have been found in which travel expenses are calculated based on daily expenses, not actual expenses.

8. Lack of basis for retroactive payment of wage increase
Na Mo was hired as a ○○○ job by the Seoul Baseball Organization in 2017 and signed a labor contract. However, as the company recently appeared as ○○○, wages were raised, and the difference from the paid wage was retroactively applied. However, as a result of the audit, there was no written agreement or written grant of a contract specifying the changed working conditions, such as monthly salary for the position, and there was no statement in the expenditure resolution that the target person was seen as an executive and was paid retroactively.

The Seoul Sports Council ordered the association to fill out and sign a changed labor contract with Mr. Na Mo, and instructed whether to return the paid wages retroactively.

9. Inadequate payment of annual leave unused allowance
Even though Namo's annual vacation period still remains, ****. *. **. In ****, the annual leave (** days) was settled as an unused allowance, and it was revealed that a total of *, ***, *** won was received in advance.

10. Inadequate procedure for organizing delegates for the 2019 General Assembly
In the process of forming a delegate for the regular general assembly, you must convene by group group (elementary, middle, high, large) to elect a delegate. However, it was pointed out that the association did not elect a delegate after convening the meeting, but appointed it as a commission.

There are also six cases that have been caught as local actions by the Seoul Sports Council audit team.

1. Inappropriate composition of members of the Sports Fair Committee
According to the Constitution of the Corps of Physical Education, the chairperson must obtain the consent of the board of directors, and the person who is a member of the athletic association and related organizations cannot be a member of the committee. However, the chairman was appointed as the ○ ○ chief of the association, Mr. Kim, and two of the committee members were found to be Namo and Lee Mo, the officials of the association.

2. Insufficient grounds for welfare benefits
The association has spent Namo's health check-ups in the name of welfare benefits. However, it was found that the government provided a separate medical checkup fee only to the executives, and made a decision to spend without reason and related regulations and internal policies. The Athletic Association later instituted internal regulations to order that all employees receive benefits from welfare benefits, rather than from Na Mo alone.

3. Inappropriate preparation of employee work contract
Some of the working conditions (basic salary, various allowances, meals, transportation expenses, etc.) were omitted in the work contract of Namo, and the employment rules specified in Article 1 (contract period) of the association's contract also do not exist in the internal regulations of the association. It was confirmed that it does not. The workers' wages specified in the contract were paid without payment date on the 25th of the month, and 4 cases were missed.

It was revealed that Lee, who was appointed as an executive, did not prepare a labor contract, had no supporting documents or grounds for full-time employment, and that the monthly salary and board expenses were spent without the approval of the board of directors.

In addition, 4. Insufficient regulations related to registration organizations 5. Insufficient management disclosure 6. Incomplete preparation of goods management ledger was also noted.