지자체기관명: 부산광역시
자치법규종류: 규칙 (일부개정)
공포일자: 2015-01-01 / 시행일자: 2015-01-01

# 부산광역시 회계관계공무원 재정보증 조례 시행규칙

## 제1조(목적)

제1조(목적) 이 규칙은 「부산광역시 회계관계공무원 재정보증 조례」(이하 "조례"라 한다)시행에 필요한 사항을 규정함을 목적으로 한다. <개정 81. 5. 4, 2005. 2. 16>

## 제2조(재정보증서의 정비보관)

제2조(재정보증서의 정비보관)  
① 재정보증서는 다음의 구분에 의하여 정비 보관한다.
<TABLE STYLE='BORDER-BOTTOM: MEDIUM NONE; BORDER-LEFT: MEDIUM NONE; BORDER-COLLAPSE: COLLAPSE; BORDER-TOP: MEDIUM NONE; BORDER-RIGHT: MEDIUM NONE' BORDER=1 CELLSPACING=0 CELLPADDING=7 WIDTH=420 HEIGHT=260>
<TBODY>
<TR>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=41 VALIGN=CENTER WIDTH=50>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>구분</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=41 VALIGN=CENTER WIDTH=89>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>정비보관책임자</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=41 VALIGN=CENTER WIDTH=87>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>보관자</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=41 VALIGN=CENTER WIDTH=159>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>정비대상자</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=41 VALIGN=CENTER WIDTH=32>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 160%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 16PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>비고</SPAN></P></TD></TR>
<TR>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=85 VALIGN=CENTER WIDTH=50>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>본청</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=85 VALIGN=CENTER WIDTH=89>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #0000FF; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #0000FF; FONT-SIZE: 10PT'>인사업무담당부서의 장</SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=85 VALIGN=CENTER WIDTH=87>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #0000FF; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #0000FF; FONT-SIZE: 10PT'>인사업무담당부서</SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=85 VALIGN=CENTER WIDTH=159>
<P STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>징수관, 분임징수관, 재무관, 분임재무관, 물품관리관, 지출원, 수입금출납원, 세입세출외현금출납원, 물품출납원, 분임물품출납원, 분임수입금출납원, 유가증권취급공무원, 회계보조자</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?; LEFT?></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=85 VALIGN=CENTER WIDTH=32>
<P STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 160%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 16PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'></SPAN></P></TD></TR>
<TR>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=97 VALIGN=CENTER WIDTH=50>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>구청</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=97 VALIGN=CENTER WIDTH=89><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #0000FF; FONT-SIZE: 10PT'>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #0000FF; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #0000FF; FONT-SIZE: 10PT'>인사업무담당부서의 장</SPAN></P></SPAN></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=97 VALIGN=CENTER WIDTH=87><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #0000FF; FONT-SIZE: 10PT'>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #0000FF; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #0000FF; FONT-SIZE: 10PT'>인사업무담당부서</SPAN></P></SPAN></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=97 VALIGN=CENTER WIDTH=159>
<P STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>징수관, 분임재무관, 물품관리관, 수입금출납원, 전도자금출납원, 세입세출외 현금출납원, 물품출납원, 분임물품출납원, 회계보조자, 징세사무종사자, 각종 사용료 및 주택부금징수사무종사자</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?; LEFT?></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=97 VALIGN=CENTER WIDTH=32>
<P STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 160%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 16PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'></SPAN></P></TD></TR>
<TR>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=37 VALIGN=CENTER WIDTH=50>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>사업소</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=37 VALIGN=CENTER WIDTH=89>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>사업소장</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=37 VALIGN=CENTER WIDTH=87>
<P STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: CENTER; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>주무과 및 부</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' CENTER? TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?;></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=37 VALIGN=CENTER WIDTH=159>
<P STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 120%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 12PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'>위의 예에 준하여 자체 정비 보관한다.</SPAN><SPAN STYLE='LINE-HEIGHT: 12PT; FONT-FAMILY: ; COLOR: #000000; FONT-SIZE: 10PT' TEXT-ALIGN: 0PT; LETTER-SPACING: 굴림?; LEFT?></SPAN></P></TD>
<TD STYLE='BORDER-BOTTOM: #000000 0.425PT SOLID; BORDER-LEFT: #000000 0.425PT SOLID; BORDER-TOP: #000000 0.425PT SOLID; BORDER-RIGHT: #000000 0.425PT SOLID' HEIGHT=37 VALIGN=CENTER WIDTH=32>
<P STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 160%; TEXT-INDENT: 0PT; MARGIN: 0PT; FONT-FAMILY: 돋움체; COLOR: #000000; FONT-SIZE: 10PT'><SPAN STYLE='TEXT-ALIGN: LEFT; LINE-HEIGHT: 16PT; FONT-FAMILY: 돋움체; LETTER-SPACING: 0PT; COLOR: #000000; FONT-SIZE: 10PT'></SPAN></P></TD></TR></TBODY></TABLE> <개정 96. 6. 14, 98. 9. 15, 2008. 7. 7, 2010. 7. 6, 2015. 1. 1> 
② 전항 이외 본청에 있어서는 시장, 청·소에 있어서는 청·소의 장이 필요하다고 인정하는 자에 대하여 재정보증서를 제출하게 할 수 있다.

## 제3조(임지변경시 재정보증서의 효력유지)

제3조(임지변경시 재정보증서의 효력유지) 회계관계공무원의 임지변경시 신임지에서 계속 회계관계공무원으로 임명된 때의 재정보증서는 신임지로 이송되어 효력을 유지한다.

## 제4조(재정보증서의 이송)

제4조(재정보증서의 이송) 피 보증공무원의 임지변동이 있을 때에는 전임지에서 신임지로 지체 없이 재정보증서를 이송하여야 한다.

## 제5조(재정보증인에 대한 통지)

제5조(재정보증인에 대한 통지) 전 조의 경우에 있어서 신임지 재정보증서 보관책임자는 이 사실을 재정보증인에게 통지하여야 한다.

## 제6조(고용원에 대한 준용)

제6조(고용원에 대한 준용) 금전물품으로 취급하는 직에 임명된 고용원에 대하여는 관계실·과장 및 청·소의 장이 「부산광역시 회계관계공무원 재정보증 조례」의 예에 준하여 재정보증서를 정비 보관한다. <개정 2005. 2. 16>