Ⅰ. 국고보조금 부정수급의 개념 및 유형 ···· 1
부정수급의 개념 ························································· 1
부정수급의 유형 ························································· 5
Ⅱ. 부정수급 발생 점검 및 모니터링 ·············· 7
보조사업 집행점검 ····················································· 7
부정수급 모니터링 ····················································· 8
부정수급 현장점검 ····················································· 9
보조사업 사후점검 ·················································· 11
부정수급 점검․제재 실적 관리 ······························ 12
Ⅲ. 부정수급 제재 절차 ···································· 13
보조금 부정수급 제재 절차 ·································· 13
보조금 교부결정 취소 ············································ 14
보조금 반환 ······························································ 17
제재부가금 및 가산금 ············································ 21
강제징수 ···································································· 26
보조사업 수행 배제 등 ·········································· 28
부정수급심의위원회 ················································ 33
명단공표 ···································································· 35
수사의뢰 또는 고발 ················································ 37
벌칙 ············································································ 38
Ⅳ. 보조금 부정수급 신고포상금 표준안 ······ 39
Ⅴ. 중요재산 관리 및 처분의 제한 ················ 42
참고 1. 보조사업 관련 주체별 수행 업무 ···· 46
참고 2. 부정수급 유형별 사례 ························ 47
참고 3. 제재부가금 납입고지서 서식 ············ 53
참고 4. 신고포상금 관련 서식 ························ 54
참고 5. 행정조사기본법 상의 각종 서식 ······ 57
참고 6. 행정절차법 상의 각종 서식 ·············· 62
참고 7. 수사의뢰서 및 고발장 예시 ·············· 64
참고 8. 부정수급 현장점검 체크리스트 ········ 68