king sejong institute guidelineeng.ksif.or.kr/attachments/ex/king_sejong_institute... · ·...
TRANSCRIPT
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2013. 8.
This guideline contains detailed matters that consigned institutions should be
aware of while running a King Sejong Institute supported by the King Sejong
Institute foundation. The relevant institutions should be well acquainted with
the contents of this book before conducting business.
King Sejong Institute Guideline
(Revisal)
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. Overview1. Definition of Terms
2. King Sejong Institute Foundation
3. King Sejong Institute
4. Business Implementing System
5. Business Procedures
. Detailed Matters by Step1. Designation and Cancellation of the King Sejong Institute
A. Direction of Policy
B. Policy
C. Time of Designation
D. Designating Procedures
E. Designation Requirements and Criteria
2. Details relating to King Sejong Institute Operation
A. Education Operation
B. General Operation
3. King Sejong Institute Support Fund Budget Compilation and its Executing Guideline
A. Basic Principles of Budget Compilation
B. Support Fund Budget Compilation
C. Handling of Profits from Tuition Fees, etc
D. Self-incurred Expenses
E. Budget Administration and Modification
Table of Contents
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4. Settlement of the Support Fund
A. Handling of the Support Fund
B. Submission of a Settlement Report
C. Audit Cases
D. An Example for Evidential Document
5. Evaluation and Inspection on King Sejong Institute Operation
A. Purpose of Evaluation on King Sejong Institute operation
B. Evaluation Procedure and Method
C. Interim Evaluation
D. Utilization of Evaluation Result
. King Sejong Institute Design Application Guideline1. Prologue
2. Basic System
3. Application System
. Reference1. Form
2. Criteria on Punishment for the Support Fund Violations (in accordance with Regulation on Management of Subsidies of Civil Organizations, Instructions of Ministry of Culture, Sports and Tourism)
3. The Status of Designation of the King Sejong Institutes
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. Overview1. Definition of Terms
2. King Sejong Institute Foundation
3. King Sejong Institute
4. Business Implementing System
5. Business Procedures
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King Sejong Institute Guideline
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. Overview
1. Definition of Terms
King Sejong Institute Foundation(hereinafter referred to as
the foundation)
King Sejong Institutes representative organization that
designates the King Sejong Institutes and manages them with
the support of Ministry of Culture, Sports & Tourism
King Sejong Institute
Korean language institute that introduces and teaches the
Korean language and Korean culture to those who want to
learn the Korean language as a foreign or a second language
Nuri-Sejonghakdang
Internet homepage(www.sejonghakdang.org) that provides
integrated information relating to the Korean language
and Korean culture education and a learning management
system(LMS) for King Sejong Institute operators and the
Korean language learners and teachers.
2. King Sejong Institute Foundation
A. Background of Establishment
Establishing and operating King Sejong Institute Foundation as
a pivotal institute to generalize and support Korean language
education, so that the spread of the Korean language as a
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. Overview
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foreign or a second language can be efficiently performed.
B. Legal Ground
Article 19-2 of the Framework Act on the National Language
(Legislation 11424)
C. History
May 23, 2012 Amendment & Promulgation of Framework Act
on the National Language
Aug 24, 2012 Enforcement of Framework Act on the National
Language
Oct 11, 2012 Holding a Foundation Inaugural Meeting and
Appointment of Executives
Oct 17, 2012 Registration of Incorporation
Oct 24, 2012 Registration of King Sejong Institute Foundation
Jan 31, 2013 Designated as a Other Public Institution
(Ministry of Strategy & Finance)
D. Major Roles & Businesses
Designate and support King Sejong Institute among institutes
or lecture courses that teach the Korean language as a foreign
or a second language, as well as Korean culture.
Develop and run Nurijib(Nuri-Sejonghakdang) that teaches the
Korean language as a foreign or a second language and Korean
culture online
Provide KSI standard curriculum and text book.
Support King Sejong Institute in training, educating and
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King Sejong Institute Guideline
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providing Korean language teachers.
Perform culture education and public relations through King
Sejong Institute.
Other projects required for spreading the Korean language as a
foreign or a second language.
3. King Sejong Institute
A. Purpose
Spread Korean culture by providing Korean language education
for those who want to learn the Korean language as a foreign
or a second language.
Improve cooperation among nations through cultural
exchanges from an intercultural point of view.
Contribute to improving national brand by integrating various
internal and external Korean language institutes with a brand
called King Sejong Institute to promote them.
Contribute to realization of linguistic and cultural diversity
through expansion of international linguistic and cultural
exchanges.
B. Management Contents
Teaching Korean culture and the Korean language focusing
on practical use, according to the standard curriculum of King
Sejong Institute.
Operating the reference library relating to the Korean language
and Korean culture and providing that information.
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. Overview
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A variety of exhibitions, performances and contests relating to
the Korean language and Korean culture.
Other businesses relating to the spread and education of the
Korean language and Korean culture.
C. Status
117 Institutes in 51 countries (as of August, 2013)
Continents
Number of King
Sejong Institute,
Cultural Center
Subtotal
(27)
Number of King Sejong
Institute(general)
Subtotal
(90)
Total
(117)
Asia
Japan(2), China(2),
Vietnam(1), India(1),
Indonesia(1), Kazakhstan(1),
Thailand(1) Turkey(1),
Philippines(1)
11
China(20), Vietnam(6), Thailand(2), Philippines(3), Mongolia(4), Sri Lanka(2), Nepal(1), Bangladesh(1),
Uzbekistan(2), Indonesia(2),
Kazakhstan(3), Cambodia(1), Taiwan(1), Tajikistan(1), Turkey(5),
UAE(1), Pakistan(1), Laos(1), Iran(1), India(1),
Kirgizstan(2)
61 72
Europe
Germany(1), Russia(1),
Belgium(1), UK(1) Spain(1),
Poland(1), France(1), Hungary(1)
8
Germany(2), Russia(2), Belgium(1), UK(1),
France(1), Ukraine(1), Italy(1), Belarus(1),
Bulgaria(1), Spain(1), Azerbaijan(1), Czech(1), Portugal(1), Poland(1)
16 24
America
USA(2), Mexico(1), Brazil(1),
Argentine(1)5
USA(3), Canada(1), Peru(1), Brazil(1), Mexico(1),
Chile(1), Colombia(1)9 14
AfricaNigeria(1), Egypt(1)
2Algeria(1), Zimbabwe(1),
Kenya(1)3 5
Oceania Australia(1) 1 New Zealand(1) 1 2
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King Sejong Institute Guideline
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4. Business Implementing System
Overseas Cultural Center, etc. (Diplomatic
missions abroad)
King Sejong Institute
Ministry of Culture, Sports
& TourismSubmission of
Opinion
Inquiring about
opinion
Guidance Supervision
Management
Submission of materials
Applying for Designation Reporting on the Result
of Operation
Local cooperation
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. Overview
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5. Business Procedures Business Stages (Schedule) Details
Notice on new designations of King Sejong Institute & application for designation (Jan.~Feb.)
Notifying application of designation(early Jan.) Application & document receipt(in Jan.)
Screening for new designation of King Sejong Institute (March.~June.)
The preliminary document screening(acceptance of opinions of the local diplomatic missions) The secondary field survey The final screening
Selection of new King Sejong Institutes and announcement (late June.)
Notice of the result of the selection, Distribution of press release
Education to the new King Sejong Institute related persons (July.~Aug.)
Participation in the educational program of the World Korean Educators Conference
Delivery of the King Sejong Institute appointment letter
Making a contract (Aug.)
Making a consignment contract between the foundation and the consigned institution. The contract shall be sealed and signed by the representative of the consigned institution.
Evaluation is performed after the completion of the new consignment contract(a six-month contract). Only when a contract extension is decided, a three-year contract extension will be made.(Feb. of next year)
Submission of business plan (Aug. or Feb.)
The operating institution shall submit its business plan to the foundation within 15 days of the start of the business.
Business plan screening, Support fund determining (Aug. or Feb.)
After screening business plan and adjusting the support fund, the foundation informs the operating institution of the result.
Receiving the modified business plan, Delivering the support fund (Aug. or Feb.)
The operating institution shall submit the final (modified and confirmed) working budget plan to the foundation. (within 2 weeks after receiving a notice of result)
The foundation pays the support fund to the King Sejong Institute. (within30 days after receiving a notice of result)
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Starting operation of King Sejong Institute (September, March)
The operating institution runs the semester.
Reporting on operation of King Sejong Institute (monthly or quarterly)
The operating institution shall submit monthly and quarterly reports and a research report on learner satisfaction.
If there are nonscheduled changes(budget, teacher, place to educate, etc,) the operating institution shall prepare a request for changes to report.
Submission of a result report and a settlement report(March 15 next year)
Submission of a self-evaluation report (March 31 next year)
The operating institution shall submit a result report and a settlement report within 15 days of the completion of the contract.(the operating institution the foundation and the committed accounting institution)
Submission of an evaluation report on King Sejong Institute operation within one month of the completion of the contract. (the operating institution the foundation)
Submitting a settlement report and conducting self-evaluation (March~May of next year)
Reporting on the result of screening a settlement report(the committed accounting institution the foundation) After final screening, the foundation notifies the operating institution of approval of the settlement report.
The foundation notifies the operating institution of the result of reviewing the self-evaluation.
Deciding whether to expand a contract or not (June.~Dec.)
Integrating results of evaluation and operation to determine whether to expand a consignment contract or not. Notification of the result of screening and determination.(the foundation the operating agency)
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. Detailed Matters by Step
1. Designation and Cancellation of the King Sejong Institute
2. Details relating to King Sejong Institute Operation
3. King Sejong Institute Support Fund Budget Compilation and its Executing Guideline
4. Settlement of the Support Fund
5. Evaluation and Inspection on King Sejong Institute Operation
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King Sejong Institute Guideline
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. Detailed Matters by Step
1. Designation and Cancellation of the King Sejong Institute
A. Direction of Policy
Increase of accessibility of education through strategic
expansion and operational support of King Sejong Institute
Systematization of educational contents through settlement
of standard curriculum and expansion of use of standard text
book
B. Policy
Strategic designation in accordance with the regional demand
of the Korean language and Korean culture
Strengthening examination procedure such as collecting
opinions of the local diplomatic missions about the applicant
and directly conducting the field survey
Promoting systematization and efficiency of operation by
providing King Sejong Institute standard operation guideline
for basic operational regulations, business administration
management, designation cancellation, etc.
C. Time of Designation: Late June every year
Notice and application: in Jan. ~ Feb. every year. For more
information, visit Nuri-Sejonghakdang homepage.
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D. Designating Procedures
Notifying Application for Designation
- Method of Notice: Post a notice on Nuri-Sejonghakdang
- Period: for more than 10 days
- Contents: Type of Designation, Designating Procedures,
Method of Application, Screening Method and Criteria, etc
Application Documents
- Applicant should fill out Application for a New King Sejong
Institute Management (Form 1) and submit with the following
documents.
Contents included in Application for a New King Sejong
Institute Management: Application form, information on the
area to operate, information on applicant, King Sejong Institute
management plan, CVs of director, operating personnel and
teachers, budget plan and other evidential materials.
Applicants qualifying papers(corporate license, business license, etc)
Written business agreement(MOU) between the organiza-tions (Associated type only)
- All documents should be notarized by Korea Diplomatic Office
in accordance with Act on Notarial Acts Done at Overseas
Diplomatic and Consular Missions.(Any document not being
notarized is not acceptable.)
Jan.~Feb.
Notice &
receipt of
application
Late Jun.
Final
screening
&
selection
Jul.~Aug.
Education
of new
operator
Aug.
Conclusion
of
consignment
contract
Sep.~
Running
of King
Sejong
Institute
Mar.~Jun.
Document
screeningCollection
of opinions from
local public hall
Field survey
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King Sejong Institute Guideline
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E. Designation Requirements and Criteria
1) Requirements for Designation
Qualifications for Application
- General Requirements
Subject of
Establishment
Local operating institution
An institution where government agency, university, or graduate school has run or plans to run the Korean language institute through an attached (affiliated) organization.
An institution where a non-profit corporation or a private organization that was officially registered has run or plans to run the Korean language institute for the purpose of public interest
Associated institution
An institution where a government organization(diplomatic office) or a local government has run or plans to run the Korean language institute directly or on a consignment basis
An institution where university(or graduate school) has run or plans to run Korean language institute directly or by subsidies.
* Institutions established in accordance with Law Related to Establishment and Management of the Private Educational Institute and to Private Lesson are excluded.
An institution where a non-profit corporation or a private organization has run or plans to run the Korean language institute for the purpose of public interest
Facilities
More than 2 classrooms, each of which can accommodate more than 10 students.
Administrative office that is always available(sharing is permissible)
Teachers
At least 50 percent of teachers shall meet more than one of the following items;1. Those with Korean language teachers certificate(issued by Ministry of
Culture, Sports and Tourism)2. Those who majored or minored in teaching Korean language as a
foreign language3. Those who have completed Korean language teacher education
program4. Those with bachelors degree or higher in language or language
education with at least 1 year experience in Korean language education* Those with Korean language teachers certificate shall submit a copy of
the certificate.* In case of a teacher with overlapped items, report the upper item only. * The percentage of professional teacher is at least 50% in 2013, whereas
it will be raised to 100% in 2014.
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Curriculum
Offering at least 2 courses of elementary level or intermediate level More than 120 min a week(break time included) and at least 30 weeks a year per course
Operation
Director and operating personnel
Appointing a director who will be responsible for management of King Sejong Institute.
Securing at least one operating personnel who is proficient in Korean language.
Support fund management
Independently managed in a separate account
- Method of Application by Type
Types Details
Stand-Alone Type An institution that plans to run King Sejong Institute directly applies to the foundation
King Sejong
Institute
associated with a
Diplomatic Mission
Apply through the diplomatic mission after concluding MOU between the institution and the diplomatic mission for establishment and management of King Sejong Institute.
King Sejong
Institute
associated with
a Domestic
Institution
Apply to the foundation after concluding MOU between domestic institution and overseas institution for establishment and management of King Sejong Institute.
King Sejong
Institute Managed
by a Cultural
Center
Korean language courses offered by overseas Korean cultural centers are all designated and operated as King Sejong Institute regardless of application.
MOU between the two institutions should include detailed
matters relating to King Sejong Institutes establishment,
operation, management, responsibility, etc.
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King Sejong Institute Guideline
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King Sejong Institute Establishing and Operating Cooperation Memorandum of Understanding (Example)
(Name of the Associated institution) and (Name of the Local operating institution) (hereinafter referred to as the Parties), for the purpose of promoting cultural exchanges and ties between the two countries through the distribution of the Korean language and Korean culture, consent to cooperate in establishing and operating King Sejong Institute in (Name of the district ), (Name of the country), and hereby agree as follows;
Article 1 (Purpose)
Establish clear cut lines of responsibilities and liabilities between the Parties in setting up and running King Sejong Institute in order to ensure that the King Sejong Institute is smoothly operated.
Article 2 (Basic Direction)
The Parties should fully understand the intent of the King Sejong Institute project of the King Sejong Institute Foundation, Koreas national brand project, and faithfully cooperate with each other in matters relating to operation of King Sejong Institute. Also the Parties should make every effort so that King Sejong Institute may secure national brand image as an institute specialized in teaching the Korean language and Korean culture.
Article 3 (Details of MOU)
Roles of the Parties are as follows;(Name of the local operating institution) Provide a suitable place for education management such as education, office and
other facilities, and manage and protect them. Support manpower and systems required for promoting King Sejong Institute,
advertising for students, enrollment and other operations. Clarify legal matters in (Name of the country) relating to operation of King Sejong
Institute such as obtaining visas for teachers(or dispatched teachers) and operating personnel.
According to the K ing Sejong Inst i tute Guidel ine of K ing Sejong Inst i tute Foundation(hereinafter referred to as Foundation), transparently administer the King Sejong Institute operating budget and report on budgeting state in a financial and business report to (the associated institution) once a month and once a year.
(Name of the associated institution) According to the King Sejong Institute Guideline distributed by the foundation,
administer the operating budget of the King Sejong Institute delivered by the foundation and submit the settlement report to the foundation every year.
Administer and supervise operation of the King Sejong Institute and should be responsible for administrative work in Korea.
(Name of the associated institution) may provide Korean language teachers as well as Korean language and culture educational programs to support local education system.
(Name of the associated institution) may support teaching materials, operating expenses, manpower for operating King Sejong Institute.
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Article 4 (Collection of tuition fee and its distribution)
Collection of tuition fee and handling of the profit apply King Sejong Institute Guideline.
Article 5 (Term of Validity) This MOU becomes effective upon being signed by the parties. This MOU is valid for 3 years from the date of designation, and unless there will be an
event that may cause ineffectiveness of this MOU, it will be automatically renewed for 3 years more.
Article 6 (Legal Liability) The parties should observe Korean law in pursuance of their duties specified on this
MOU. The parties should be responsible for nonperformance of obligation specified on this
MOU.
Article 7 (Force Majeure)
In the event of occurrence of an unforseen national emergency, war, a ban issued by government or an event that renders either party incapable of fulfilling its duty, the party should notify the other and ask for suspension or cancellation of the affected items so that losses of the other party can be minimized.
Article 8 (Intellectual Property Right) Intellectual property right of lables and badges relating to King Sejong Institute is solely
owned by the foundation. After this MOU has finished, the parties can neither use nor transfer them in any way.
In case of a project that the parties jointly carry out, the ownership of intellectual property rights should be decided after mutual consultation, whereas, in the event that the parties cant reach an agreement, in accordance with the relevant law and international practice, it should follow the decision of the court with jurisdiction over the parties.
Article 9 (Miscellaneous)
Any other details that are not described in this MOU should be decided after consultation between the parties and the result should be informed to the foundation.
Article 10 (Language)
This MOU should be prepared both in Korean language and local language, 2 copies each and the parties should keep one copy respectively, and MOU copies prepared in both languages have the same force.
. mm . dd .2013
Associated institution Local operating institution
Representative Representative
(Signature) (Signature)
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King Sejong Institute Guideline
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2) Screening Criteria and Screening Method
Screening Criteria
Area Item Evaluation Criteria
General
Management
Purpose of establishment Validity of establishment of the institute
Operation formationSystemicity and professionalism of the
institute operating formation
Operation abilityMid/long-term operational vision and
development plan
Facilities & environment Educational facilities & environment
Education
Management
CurriculumMid/long term education plan, vision and
systematic curriculum
Professional teachersSecureness and development of the Korean
language & culture specialized teachers
Local Situation
Regional situation Strategic region
Community connection & social responsibilities and
duties Organization ethics and social cooperation
Screening Methods: Setting up A designation screening
committee (the preliminary) document screening(acceptance
of opinions from local public hall) (the secondary) field
survey (the final) final screening.
Composition
- In order to ensure objectivity and professionalism in selecting King Sejong Institution, this committee includes academic and civilian experts relating to Korean language education and Korean culture, and public officials.
- The person involved with a corporation or an organization that applied for designation should be excluded.
- The head commissioner is the chairman of the foundation, and the manager of the institute supporting department of the foundation takes up the secretarial position, ex officio member, to make sure that the committee meeting proceeds smoothly.
Operation Period : 1 year Functions and Roles
- Screening to designate a new institute (document screening, actual inspection, final screening, etc,)
- Screening to decide whether to cancel the designation or not- Other details that the chairman of the foundation permits
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3) Designation and notification
Time of Notification: Late June every year
- The most suitable institution is selected as the King Sejong
Institute after the final screening, in consideration of the
results of document screening, opinions from overseas
diplomatic missions and field survey.
The chairman of the foundation delivers King Sejong Institute
Appointment Letter to the finally selected institution, and the
result of the designation is posted on Nuri-Sejonghakdang.
4) Name Endowment
The name should be written as the name of the city+King
Sejong Institute, in principle, whereas, the name of the
operating institution may be used in brackets next to its
name(in case of an associated type institute, the name of the
local institution may precede).
(Example) Rule: Beijing King Sejong Institute Allowable: Beijing
King Sejong Institute(Beijing OO University Name of the University
in Korea)
In the event that there are more than two King Sejong Institutes
in the same area, a serial number should be marked after the
name of the city.
(Example) New York1 King Sejong Institute, New York2 King
Sejong Institute
In case of King Sejong Institute managed by Korean Cultural
Center abroad, its name should be the name of the cultural
center+King Sejong Institute in principle.
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King Sejong Institute Guideline
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(Example) Sydney Korean Cultural Center: Sydney Korean Cultural
Center King Sejong Institute
5) Conclusion of a Consignment Contract for Running a King
Sejong Institute
Time of Conclusion of a Contract: in August of the year when
the designation is made
Required Documents
- Compulsory : A consignment contract, A budget support
proposal, Bank account information for receiving support
fund and evidential documents
- If necessary: Management plan, Budget enforcement plan
A consignment contract and other required documents should
be kept for 5 years during the contract period or after the
completion of the contract.
Persons in charge of a consignment contract: The chairman
of the foundation and the representative of the consigned
new King Sejong Institute should sign their names to the
consignment contract.
Contract Method
- In case of an overseas institution, all required documents
including a consignment contract should be scanned and
sent by email in advance to allow the foundation to prepare
for concluding a contract and to save time.
- While contract procedures are proceeding with the scanned
documents, the overseas institution should send the original
documents including an original consignment contract to the
foundation.
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. Detailed Matters by Step
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Guideline for Conclusion of a Consignment Contract
Division Details Note
Purpose of
consignment
contract
King Sejong Institute supported by King Sejong Institute Foundation makes a consignment contract with King Sejong Institute Foundation to carry out a government support project, according to the contract and the business plan
Time of
making a
contract
in August of the year when the designation is made
Contract
period
(from a new designation) for 6 months (extension) for 3 years
After the completion of the operational demonstration for 6 months, a contract extension for 3 years is determined
Contractor
The chairman of the foundation and the representative of the other party sign their name to the contract
The parties should keep a contract with other documents for 5 years during the contract period or after the completion of the contract
A contract King Sejong Institutes standard
consignment contract
Contract
cancellation
(termination)
In the event that the contractor doesnt open lectures within 2 months of the date of a contract without reasonable cause, or it couldnt begin business within 6 months despite a good reason, the contract is automatically cancelled without notification.
Besides the occurrence of E-6, Reasons for cancellation of designation, -1 of the King Sejong Institute Guideline, the foundation can cancel or terminate the contract.
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6) Cancellation of Designation
In the event of being applicable to the items below, the
foundation may cancel the designation through a judging
process of a designation screening committee.
- In the event that the institute receives a warning more than
three times from the foundation, due to the institutess
noncompliance with the King Sejong Institute Guideline
while performing a business.
Caution two times are regarded as Warning once and a total
6 times of Caution are Warning three times.
Actions by
stage
Number of
actions for
cancellation
of designation
(max.)
Reasons for taking action
Caution
6 times(2 times are regarded as Warning
once)
In the event that an educational environment and educational standards were remarkably degraded or did not meet essential requirements for designation,
In the event that they did not meet deadlines while submitting the periodic reports(operational report, student satisfaction research report, etc) and spot reports, and did not perform a request from the foundation,
In the event that they are regarded to have a serious flaw corresponding to warning,
Warning 3 times
In the event that they run the institute without complying with the purpose of King Sejong Institute, differing from their original plan,
In the event that they use the support fund for other purpose,
In the event that their inappropriate comments as the person involved with King Sejong Institute aroused public criticism,
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Warning 3 times
As a result of settlement of the support fund, they committed the offense, in pursuant to Article 140 of the Instructions of Ministry of Culture, Sports and Tourism (Stipulation on management of subsidies of civil organizations), and in accordance with its clause 15 (Restrictions on disorderly conduct in executing subsidies), they faced sanctions from the foundation,
In the event that they continue to practice cautioned behaviors (caution), without improving things,
In the event that they are considered to have a serious defect,
Cancellation -
(In case of an associated institute) In the event that terms of MOU between the two institutions expired,
In the event that they withdrew a project whose support was confirmed or an agreed upon, or they did not perform or violated terms of an agreement,
In the event that they received the support fund from other government department with regard to the same project for last three years
In the event that they didnt observe government(the foundation)s major policies such as cessation of business in a danger area, prohibition of missionary work, etc.,
In the event that they are considered to have a serious defect that corresponds to a reason for cancellation.
Post management of the cancellation of the designation
- Upon receiving a notice of cancellation from the foundation,
the institute shall close down its business within a month
of the date of cancellation of designation unless otherwise
specified, and notify students and attendees so that they
attend other institutes.
- The institute shall submit a result report and a settlement
report within a month from the date of contract cancellation,
and return the balance of the support fund and the interest to
the foundation by the due date specified by the foundation.
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King Sejong Institute Guideline
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- If the reason for cancellation of a contract is due to the use of
the support fund for other purpose, the defalcation amount
concluded by the foundation shall be additionally returned.
- Materials and equipments arranged with the support fund
shall be delivered to a nearby King Sejong Institute specified
by the foundation.
- A King Sejong Institute whose designation has been cancelled
and its relevant organizations shall return the related
documents to the foundation, and the foundation shall keep
the documents for 5 years from the date of their creation.
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2. Details relating to King Sejong Institute Operation
A. Education Operation
1) Korean Language Education
Spread easy and interesting aspects of Korean language and
Korean culture to ordinary people overseas.
- Elementary Level (Corresponding to ),
Intermediate Level(Corresponding to ,
This is being developed by The National Institute of the
Korean Language), Advanced course and Special class
Course Organization
- Up to 20 students per course (A course may be divided
depending on the number of students)
- Number of school hours for a year per course: At least 60
school hours for a year
Teaching Material: Standard textbook
- Other textbooks are available depending on each institute.
Teachers: At least 50 percent of teachers shall meet more than
one of the following items;
The percentage of professional teachers is at least 50% in 2013,
whereas it will be raised to 100% in 2014.
Those with Korean language teachers certificate(issued by
Ministry of Culture, Sports and Tourism)
Those who majored or minored in teaching Korean language
as a foreign language
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Those who have completed Korean language teacher
(training) or education program
Those with bachelors degree or higher in language or
language education with at least 1 year experience in Korean
language education
* Those with Korean language teachers certificate shall submit a
copy of the certificate.
* In case of a teacher with overlapped items, report the upper
item only.
Criteria on the course completion of a student: More than
80% of attendance record, 60 points and higher in academic
achievements by self-evaluation
2) Culture Education
Promote cultural exchange based on interculturalism and
systematically distribute Korean culture program that meets
local characteristics and demands
Project Contents
- Develop and support the Korean culture education programs
of King Sejong Institute
- Strengthen culture education professional competencies
(Providing Korean culture education teachers, Teacher
training and experience, etc.)
- Provide contents from excellent culture education cases
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B. General Operation
1) Management related general matters
The foundation can supervise the project administration
institution in relation to the support project, and the project
administration institution should report or request for
consultation in relation to the project administration within the
time specified by the foundation.
The project administration institution, considering that
the agreed project is a part of diplomatic activities, should
maintain its dignity while sincerely and faithfully doing its best
to administer the project.
While performing the project abroad, the institution should
observe the laws and legislations in the country, and should
neither stimulate cultural and religious emotions of the natives
nor do missionary activities.
In the event that some difficulties or problems that interrupt
performance of the project occurred or may occur, the
institution shall report it to the foundation without fail, and if
a problem occurs, shall consult with the foundation, the local
diplomatic missions and cultural center to follow directions.
All the responsibilities of operation and settlement of King
Sejong Institute shall lie with the King Sejong Institute operating
institution on a consignment contract. (In case of an associated
type, the diplomatic missions or domestic institution shall be
responsible for them.)
In the event of employing teachers and operating personnel,
a job opening should be posted and the background security
checks should be performed prior to employment.
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If the person involved with the project changes, transfer of
responsibilities and duties shall be thoroughly completed to
ensure that the project is smoothly performed.
- If the person concerned is replaced, education on the
contents of King Sejong Institute guideline and the related
information should be provided for new staff to make sure
that all employees fully understand the policies while carrying
out work for the foundation.
If the person concerned(or a teacher) is replaced, the institute
should inform the foundation of it in writing in advance,
submitting A request for changes in operation(Form 4) with
a new persons CV.
When the director changes, the institute should send an official
notice including specific reasons and detailed things to the
foundation in advance to receive an approval.
2) Business Report
(1) Report on the operation of King Sejong Institute
The institution shall submit all sorts of reports(with supporting
documents, if necessary) relating to the operation of King
Sejong Institute by the date specified by the foundation. (For
more details, see the following table.)
If deemed necessary, the foundation can request other reports
or evidential documents from the institution, and then the
institution shall submit the related papers to the foundation
within the period.
The institution(King Sejong Institute operating institution)
should often report on some significant changes or specific
matters relating to the operation of King Sejong Institute even
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if there was no request from the foundation.
(For instance) Changes in local operating personnel or
teachers, preparation of a cooperative project (event) with
local institution, etc.
All of the papers and evidential documents need to be submitted
again when evaluation is performed, therefore, the institution
should arrange and manage them internally and even after the
completion of the contract, keep them for 5 years.
(2) Report on the completion of operating King Sejong Institute
When the business has finished, the institution shall submit a
result report and a settlement report as the official documents
with its seal (if necessary, evidential papers attached) within
the period specified by the foundation. ( for more details, see
the following table.)
(3) Report on modifications in business plan
In the event of the following changes, the institute shall prepare
A Request for Changes in Operation(Form 4) specifying
specific reasons and details as a official document and submit
to the foundation to receive prior approval.
- Modification in business plan is allowed only two times a year.
* Changes: Business contents, changes in employment plan
Changes in budget planning should be separately reported
and only allowed two times for the fiscal year(March ~ February
of the next year)
Only when the report is delivered with the accompanying
materials and evidential documents, it is accepted as receipt
of the report
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King Sejong Institute Guideline
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DivisionPurpose of Submission
Submission Period Submission DocumentsActions of the Foundation
Application for a
designation
Application for a designation as a new King Sejong Institute
Jan.~Feb. during the notice period
King Sejong Institute Operation Application (Form 1)
Documents Receiving & Screening
Application for operation
of King Sejong
Institute
Application for making a contract (or renewal) and receiving the support fund
within 15 days before the end of the business.(around 15th of February, the last year of the business period)
King Sejong Institute Operation Application (Form 1) (Submission for a new designation)
King Sejong Institute Management Plan (Form 1-1)
A Budget Support Proposal (Form 1-3) and Bank account evidential documents.
* A copy of a bank book
or information on bank
account for consignment fee
management. A copy of a
bank book or information on
bank account for consignment
fee and profit management King Sejong Institute
History Card (Form 7)
Approving after reviewing
Conclusion of a
Consignment Contract
Making a Contract for King Sejong Institute operation
Within the period specified by the foundation, after the receipt of a result of selection
within 15 days before the end of the business.
~ before the beginning of the next period of the business (15th of Feb.~ 1st of Mar.)
A Business Consignment Contract (Form 2)Original one with signing and sealing
* Prepare 2 original papers, submit scanned one and send one original paper by mail to the foundation
Approving after reviewing
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Report on operation of
institute
Inspection on King Sejong Institute operation, and budget administration and settlement If some
modifications
occur, it should
be reflected
in a report to
submit to the
foundation.
Within 2 weeks after the foundation notifies of the determination of the support fund (Submission, if necessary)
A Working Budget Plan (A standard from 4)
Confirming the notifications
Preparing a report on the 3rd of next month
(Ex.) A Monthly Report in
March: Submitted by the
3rd of April Online system will be
available in 2014.
A Monthly Report (Form 8)
Reference
Within 30 days of the beginning of the semester
Online system will be
available in 2014.
A Report by Semester (separately informing)
List of students (separately informing)
Reference
Within 30 days of the end of the semester
Online system will be
available in 2014.
List of students (separately informing)
Student Satisfaction Research (Form 9)
Reflection in the work
Report on the end of operation
Inspection on King Sejong Institute operation, and budget administration and settlement If some
modifications
occur, it should
be reflected
in a report to
submit to the
foundation.
Within 15 days of the end of the business period
A Result Report (Form 5)
A Settlement Report (Form 6)
* Spending resolution
(Form 6-1). Fixed assets
(Materials and equipments)
Management register (Form
6-2), etc. King Sejong Institute
history card (Form 7)
Approving after reviewing (Confirmation)
Within 30 days of the end of the business period
A Self-Evaluation Report (separately informing)
Reflection in the evaluation
Others
King Sejong Institute operation and management
Non-routine
A Request for change in budget (Form 3)
A Request for change in operation (Form 4)
Approving after reviewing
Other reports or evidential papers requested by the foundation
Reference
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3. King Sejong Institute Support Fund Budget Compilation and its Executing Guideline
A. Basic Principles of Budget Compilation
Rejection of a comprehensive budget compilation
- Since budget compilation for money in reserve, miscellaneous
expenses, etc, that do not show specifically their purposes
of use is not allowed, a specific basis of calculation by item
should be presented.
- Items that do not show the basis of calculation are not
supported, in principle.
- The basis of calculation should be clearly showed, like unit
price number of times(number of persons, etc)=xxx won. If
there are any evidentiary materials for basis of calculation or
in case of need, clearly write the relevant details on A budget
support proposal or A budget plan to attach.
(Ex.) The basis of calculating the teacher costs: 25,000won
(a hour)total 240hours2 people=12,000,000won
Compilation of minimum expenses for the attainment of King
Sejong Institutes goal
- For the attainment of King Sejong Institutes goal, expenses
should be minimized in the compilation of the support fund
and especially food expenses, meeting expenses, simple
labor costs, etc, should not be excessively made up.
Support fund compilation item
- The support fund, if possible, should be composed of the
items directly relating to the education business of King
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35
Sejong Institute, and materials and equipments expenses
and traveling expenses should be minimized and if necessary,
administration of the self-incurred expenses should be
recommended.
In case of need, certain portions of each support fund, self-
incurred expenses and- profits can be compiled for the same
item, whereas, its settlement and submission of evidentiary
materials should be separately made.
* The amount corresponding to a single receipt cannot be
divided into the support fund, the self-incurred expenses and
the profits for settlement.
(Ex.) A teacher, Kim Chul-Sus wages 300,000won cannot be divided
into the support fund 150,000won, the self-incurred expenses
50,000won and the profits 100,000won for administration.
Only, one budget can be administered among them.
Accepted currency: Won Remittance currency(USD, Euro, etc)
Concurrently make up in local currency
- A budget support proposal and a budget plan should
be prepared in three currencies i.e., Won, the remittance
currency and the local currency, and an exchange rate of the
date of preparation should be applied. An exchange rate, date
and the amount should be clearly stated with an evidential
document (Bank evidential document for exchange rate)
attached.
- Modification according to exchange fluctuation: Changing
amount of the support fund according to exchange
fluctuation should not be permissible, whereas, in the event
of occurrence of profit or loss due to exchange fluctuations,
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expansion or reduction of business plan is possible after
consultation with the foundation and the receipt of a prior
approval.
B. Support Fund Budget Compilation
Basic operating expenses(In case of a King Sejong Institute that
is run only with the support fund)
- Personnel expenses: Personnel expenses should not exceed
75% of the total operation budget.
Operating personnel expenses, teacher expenses, etc
As for a director of a King Sejong Institute, a fixed monthly
pay such as a special allowance for the post attached is not
arranged, however, if the director actually works as a part-
time executive, extra pay (such as an allowance for meeting
attendance, etc) may be administered within the limit of 5
times for the business period(one fiscal year).
- Operating Expenses: This should not exceed 25% of the total
budget.
Miscellaneous expenses: Office supply purchase cost,
printing cost, all sorts of charges and other expenses
Rental fee: Office and lecture room rent
- Others: Meeting and traveling expenses can be arranged
within the limit of 10%.
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C. Handling of Profits from Tuition Fees, etc
Profits: Income from running of King Sejong Institute including tuition fees
Self-incurred expenses: Expenses that the consigned institution bears for running of King Sejong Institute, other than profits
1) Tuition Fees
- Setting up the tuition fees within the limit of 150% of tuition
fees of similar institutes(public or private) in the region.
- Collected tuition fees should be treated as profits and spend
as working expenses for operating the business. Opening a
separate bank account for clear management of income and
expenses should be required.
- If necessary, the foundation can check out the status of
management of tuition fees.
2) Handling of Other Profits
- Profits from running of King Sejong Institution should be
used for running business and separately managed on a
different account to ensure a clear management of income
and expenses.
- Profits from an associated institution can be used by the
associated institution after mutual consultation between
the local(overseas) operating institution and the domestic
institution that is responsible for settlement. The party
concerned in settlement should clearly manage income
and expenses in the total profits. The result of consultation
between the two institutions should be reported to the
foundation prior to administration.
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3) Use of Profits
- Profits should be used for operation of King Sejong Institute after the receipt of a prior approval from the foundation. The amount of profits for the year should be managed on a separate account and reported to the foundation.
- If the self-incurred expenses was invested, according to the proportion of the self-incurred expenses to the support fund, using the profits can be consulted and adjusted.
4) Self-incurred expenses
- Self-incurred expenses should be written on a budget plan and a settlement report, and the details of use should be reported when a settlement report is submitted.
D. Budget Administration and Modification
Support fund should be administered within the business period only, accordingly, executing before or after the period should not be accepted.
In the event of administration of some of the project costs that were used before the receipt of the support fund,
- After prior consultation with the foundation, put the money into the support fund-only account and administer it, and after the receipt of the support fund, treat the pre-executed money as a debit payable to repay it.
Budget including the support fund, the self-incurred expenses and the profits should be administered based on a budget plan and the support fund should be used according to its scheduled use.
- Diverting among the support fund, the self-incurred expenses and the profits should not be allowed. However, reallocation within the self-incurred expenses is permitted with a written
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. Detailed Matters by Step
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report in advance without an approval from A, whereas, the amount of the self-incurred expenses administration cannot be less than planned.
- In the event that the actual administration amount of self-incurred expenses and profit was less than originally planned, the amount of support fund will be adjusted according to the reduction ratio.
Request for changes in budget
- In the event of administration change of support fund and profits(self-incurred expenses excluded), the institution should request for change in budget from the foundation. And after receiving prior approval from the foundation, the institution can divert the support fund within less than 25 percent of an itemized budget. (Request for changes can be accepted within one month before the end of the business period, and only two times for the fiscal year.) And it cannot exceed the max. budget of the item.
In case of an approval of the support fund from the foundation,
it is treated on the working budget plan, not treated as changes
in budget.
Handling of foreign-exchange profit and interests from the support fund
- Foreign-exchange profit and interests from the support fund may be administered as a budget that meets the purpose of the existing business, not being treated as miscellaneous profit of the institution, after receiving prior written approval from the foundation. (However, this can be made only when 100% of the support fund is administered. And in case that unexecuted support funds are returned to the foundation, foreign-exchange profit and interests also should be returned.
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King Sejong Institute Guideline
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- The above mentioned foreign-exchange profit and interests
should be included in a settlement report and a result report
that will be submitted to the foundation.
Changes Measures
Changes in budget item within a support fund
(within less than 25% of a budget per item)
Approval after the receipt of a request for changes in budget in advance
Changes in budget items within self-incurred expenses or profits
Report in advance(Approval not required)
Diverting among support fund, self-incurred expenses and profits
Not allowed
Use of Items and Detailed Items, and the Administration Method
Expense
Items
Detailed
ItemsUse
Guideline for
Administration
Notice for
settlement
report
Personnel
Expenses
(110)
Teaching
personnel
expense
Wages that are paid to teachers
who give lectures in King Sejong
Institute (lecture fees)
A pay should be set up
in consideration of the
similar institutes in the
surrounding area, and
the evidential materials
of appropriation of
the wages should
be submitted to the
foundation. The wages for their
lectures or works are
transferred to their
bank accounts or paid
directly with recipient
signs. When a teacher
performs
administrative work
simultaneously, a
portion of wages of
operating personnel
can be paid to the
teacher. A directors conference
activity fee (up to 5
times)
Personnel
expenses
Details of
expenses,
evidentiary
materials
(Teacher pay
scale and CV),
Remittance slip
(or payment
certificate) and
supporting
materials (Work
performance
period,
pictures of
lectures, etc)
should be
submitted
Operating
personnel
expense
Wages that are paid to the
operating personnel concerned
in educational facilities, general
academic affairs and
administrative works
Day worker
expenses
Wages that are paid to the day
workers who are temporarily
hired for events, etc.
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41
Operating
Expenses
(210)
Miscellaneous
expenses
1. Goods purchase costs Office supplies purchase
costs
- Stationary supplies purchasing
expenses required for lectures
and works of King Sejong
Institute (paper for work, printer
toner, miscellaneous goods,
etc) Equipments purchase costs
- Minimum materials and
equipments purchase costs
required to run King Sejong
Institute (Prior approval from
the foundation required)
- Desk, chair, board(white
board), cassette (CD player),
PC, printer, copy machine, etc Equipments repair costs
- Repair costs for equipments
that are purchased after the
receipt of a prior approval from
the foundation (desk, chair,
cabinet, file box, furnishings,
computer, etc)
Purchasing the
equipments can be
made after receiving
prior approval from
the foundation and
the purchase details
should be recorded
on Equipments
management register
to be managed
separately. In case of an
equipment repair,
a repair quotation
should be attached.
Materials and
equipments
arranged by
the support
fund should
be managed
on a separate
management
register to
prepare for
submission of
a settlement
report.
2. Publications purchase costs
- Expenses for purchasing
educational materials such as
text book, DVD, CO, etc
3. Printing costs and handouts
- Binding educational materials
- Copying lecture materials, test
paper, completion certificate,
brochure, etc
- Business report, various
document forms, pamphlet, etc
4. Publicity expenses
- Newspaper ad, leaflet, banner,
signboard, etc for King Sejong
Institute promotion or event
guidance
- Production of signboard,
plaque, etc
- Advertising for students
through Nurijib (Homepage)
(Nurijib contents production
excluded)
- Notice and advertisement
through TV, new paper,
magazine, etc
Advertising
outputs
(photos, press
releases, etc)
should be
submitted with
a settlement
report.
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42
Operating
Expenses
(210)
Miscellaneous
expenses
5. Commissions and fees
- All sorts of commissions
relating to work of King Sejong
Institute Exchange commission,
remittance fee, etc Storage cost, postage,
motorway tolls, parking
charge, garage charge,
packing charge, etc
6. Various meeting costs,
specialist utilization expenses
- Meetings for exchange of
opinions among teachers or
operating personnel for effective
operating and lectures Meeting materials, meal and
refreshments, etc
Refreshments costs
should be appropriated
with detailed calculation
bases (unit price,
number of times,
number of people, etc) in
consideration of the local
price.
Take minutes
(place, date,
subject,
participants,
contents,
photos, etc) of
a meeting that
budget was
appropriated,
and submit
them with a
settlement
report.
7. Event support expenses
- Events that held by or directly
related to King Sejong
Institute. (Entrance ceremony,
completion ceremony, Korean
speaking contest, Korean
cultural experience event,
academic conference, special
lecture, etc) Event preparation expenses Rental fee for the event hall printed materials production
costs Guest speaker personnel
for an event inviting expenses
(King Sejong Institute staff
excluded) Basic meal and entertainment
expenses
Pay for guest speakers
and personnel for an
event is limited to $95
per hour.
* Expenses for personnel
for an event cannot
be appropriated to
the exist staff of King
Sejong Institute (such
as director, operating
personnel, teachers). Basic meal and
entertainment
expenses should be
appropriated with
detailed calculation
bases (unit price,
number of times,
number of people, etc)
in consideration of the
local price
Guest speaker
payment
evidentiary
materials
(Lecturers fee
calculation
table, CV),
remittance slip
or certificate
of delivery
and evidences
(photos of
lecturing and
other required
materials)
should be
submitted.
Public utilities
charges
Communication related
expenses (telephone, FAX, post,
internet, etc)
All expenses incurred
for this year should be
appropriated in the
project cost of this year.
Be sure
to attach
receipts for
public utilities
charges.
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Rental fee
1. Lecture rooms and office
rental fee
2. Car rental fee if necessary
Attach a rental contract
when submitting
Application for King
Sejong Institute
Management, A budget
Support Proposal or A
Budget Plan.
* In case of that in local
language, simply
translating into Korean is
required.
Be sure
to attach
the rental
contracts
when
submitting a
settlement
report.
Operating
Expenses
(210)
Facilities and
equipments
maintenance
expenses
Expenses required for operating
and managing facilities of King
Sejong Institute Charges for power and gas Charges for water service and
sewer Facility maintenance fee Fire insurance fee and the like
to comply with safety policy
regulated by the country
Be sure to
attach all of
the receipts
Travel
Expenses
(220)
Domestic
travel
Expenses
Travel expense of teachers and
operating personnel within the
country or expense for inviting
foreign guests
- Expense for business
travel within the country
(accommodation, food and
daily expense)
- Expense for inviting foreign
guests (accommodation and
meal)
- In case of business
travel in the country,
travel expense should
be paid based on
the following criteria
classified according to
The country and city
classification table that
is separately attached.
(Food expense is based
on three meals a day.
Overseas travel is not
allowed)
- Travel expenses
incurred by participating
in an event invited in
Korea that offers travel
expenses including
aviation fare cannot be
paid. (World Korean
Educators Conference,
etc).
- Transportation
expenses during the
travel are included in
the daily expenses.
When travel
expenses
occur, a report
on a business
trip should be
submitted.
Reporting the
transportation
costs with
receipts of
tickets is
required. For more
information on
classification of
the countries,
refer to the
following table;
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44
Travel
Expenses
(220)
- Foreign guest invitation
pay is also based on the
above criteria; however,
the daily expenses are
not supplied.
Others
When a new detailed item needs to be created, a prior approval from the foundation should
be required.
When submitting a budget plan, attach evidentiary materials of the calculation bases. After
the administration of the budget, original receipts and evidentiary materials need to be
delivered.
Grade Classification by country and city
A GradeTokyo, New York, London, Los Angeles, Moscow, San Fran-cisco,
Washington(D.C.), Paris and Hong Kong
B Grade
Asia and Oceania
Taiwan, Beijing, Singapore, Uzbekistan, India, Japan, Kazakh-Stan and Papua New Guinea
North and South
America
Mexico, the United States, Brazil, Seychelles, Saint Lucia, Saint Kitts-Nevis, Argentina, Haiti, Jamaica and Canada
Europe
Greece, Holland, Norway, Denmark, Germany, Russia, Luxembourg, Belgium, Sweden, Switzerland, Spain, Iceland, the United Kingdom, Austria, Ukraine, Italy, Portugal, France, Finland and Hungary
The Middle East and
Africa
Gabon, South Africa, Libya, Sudan, Republic of South Sudan, United Arab Emirates, Oman, Uganda, Israel, Egypt, Qatar, Cte dIvoire, Democratic Republic of the Congo and Kuwait
C Grade
Asia and Oceania
New Zealand, Marshall Islands, Malaysia, Bangladesh, Vietnam, Brunei, the Azerbaijani Republic, Australia, Indonesia, China, the Kyrgyz Republic, Thailand, Turkey and Pakistan
North and South
America
Guyana, Nicaragua, the Dominican Republic, Barbados, Venezuela, Belize, St. Vincent and the Grenadines, Antigua and Barbuda, Uruguay, Chile, Costa Rica, Trinidad and Tobago and Panama
EuropeRumania, Lithuania, Bulgaria, Ireland, Republic of Serbia, Republic of Montenegro, Republic of Slovenia, Republic of Macedonia, the Czech Republic and Poland
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. Detailed Matters by Step
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The Middle East and
Africa
Ghana, Nigeria, Niger, Liberia, Morocco, Mauritius, Mozambique, Bahrain, Botswana, Burkina Faso, Saudi Arabia, Sao Tome and Principe, Senegal, Swaziland, Sierra Leone, Ethiopia, Jordan, the Central Afr ican Republic, Cameroon, Kenya and Tanzania
D Grade
Asia and Oceania
Nepal, Laos, Micronesia, Mongolia, Myanmar, Sri Lanka, Cambodia, Fiji and the Philippines
North and South
America
Guatemala, Bolivia, Republic of Suriname, Ecuador, El Salvador, Colombia, Paraguay and Peru
EuropeMoldova, Bosnia and Herzegovina, Albania, Estonia and Croatia
The Middle East and Africa
Gambia, Guinea Bissau, Guinea, Namibia, Lebanon, Lesotho, Rwanda, Madagascar, Malawi, Mali, Mauritania, Somalia, Algeria, Yemen, Iraq, Iran, Zambia, Zimbabwe and Tunisia
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King Sejong Institute Guideline
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(Unit: US dollar($))
PositionCountry
GradeDaily Expense Lodging Expense Food Expense
Director
A 30Actual Expenses
(Max.: 176)81
B 30Actual Expenses
(Max: 137)59
C 30Actual Expenses
(Max.: 91)44
D 30Actual Expenses
(Max: 75)37
Teacher
Operating
personnel
A 26Actual Expenses
(Max: 155)67
B 26Actual Expenses
(Max: 123)49
C 26Actual Expenses
(Max: 77)37
D 26Actual Expenses
(Max: 71)30
The above criteria have been made out based on Clause 1 of Article
16, Public Officials Travel Expense Regulations, Appendix 4, Overseas
travel expenses table (Amendment, March 23, 2013)
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47
4. Settlement of the Support Fund
A. Handling of the Support Fund
1) Basic Principle
The support fund should be separately managed on a bank
account of the operating institute, and profits also be managed
on a different account.
* As a rule, a new support fund should be managed on a new
account; however, if opening a new account is impossible
due to the local situation, account balance should be made
zero in principle prior to the deposit of the new support fund.
* Only, in the event that a balance is carried over after the
receipt of an approval from the foundation, the beginning
balance should be clearly reported.
Matching among the documents: A budget plan and its
evidentiary documents should be matched.
Expense administration should be made within the period of
the business.
Unexecuted budget, a balance, interests from the support fund
and foreign-exchange profit should be returned, in principle.
* In the event that the amount of remittance charge is bigger
than that of the balances to be returned, the amount of the
balances can be carried forward to the next year, after the
receipt of the prior approval from the foundation. In this case,
the foundation will deduct the amount of the balance carried
over from the next support fund.
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King Sejong Institute Guideline
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Responsibility for a settlement report: Obligations and
responsibilities for a settlement report on the total budget
including the support report are as follows;
Types of the King Sejong Institute Responsible for Settlement
Stand-alone King Sejong Institute(operated by one institution)
An institution that applied for King Sejong Institution Management
Associated King Sejong Institute (operated based on MOU between the two
institutions)An Institution in Korea
Diplomatic Missions Associated King Sejong Institute(operated based on MOU between institution
diplomatic missions)Diplomatic Missions
2) Submission of the settlement evidential materials
When a report on budget administration is made, according to
the principle of one document for one item, one documented
evidence is attached to one unit of expense (based on a
detailed item). At this time, be sure not to attach the receipts
overlapped.
- A record on a settlement report should be made according
to the principle of an accounting per documented evidence.
Therefore, a record should be made per documented
evidence, and the payment details should be specifically
written.
- Evidentiary materials such as receipts should match up with
the expenditure items of a settlement report in the date, the
amount and the disbursement use. Especially, in case of an
item with its receipt attached, its purpose of use should be
specifically described and also translated into Korean. (In
other words, a receipt in the local language should be simply
translated into Korean so that its purpose of use is showed.)
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- Numbering of the evidentiary materials (receipt, etc) recorded
on a settlement report should coincide with numbering of
those kept on file.
- All of the documents submitted for settlement should be
original ones, in principle, however, it is allowed for time-
saving that submitting scanned documents through E-mail
within the deadline, and then sending original documents
to the foundation by mail to make it within 5 days after the
deadline.
Only, if it is difficult to submit original evidentiary documents
due to a specific condition of the operating institution,
submitting scanned documents after checking out them
with the original ones is allowed.
3) Accounting Receipts Storing
All of accounting receipts should be kept for 5 years in
principle, and in case of a request from the foundation or the
Ministry of Culture, Sports and Tourism, a positive cooperation
in submission of documents should be required.
4) Recovery of the support fund
In case of the items below as a result of review on a settlement
report, redelivery of the support fund can be made.
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King Sejong Institute Guideline
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Cases of recovery of the support fund Amount of recovery
In the event that the support fund is used for other purposes
Relevant amount of money in full
In the event that unexecuted support fund exists
In the event of occurrence of unexecuted support fund: The total amount of the unexecuted support fund
* In the event that the amount of remittance charge is bigger than that of the balances to be returned, the amount of the balances can be used in the next year, after the receipt of the prior approval from the foundation.
In the event of occurrence of unexecuted profit: Relevant amount of the profit can be carried forward to the next year.
In the event of discrepancy between the amount in the details of the expenditures and that in evidentiary document: if the amount in the document is smaller than that in details of the expenditures
Recovery of the difference(the amount in details of the expenditures - the amount in the evidentiary document)
In the event of creating an unplanned new item or voluntarily or arbitrarily changing budget without receiving a prior approval from the foundation
Relevant amount of money in full
Interests or foreign-exchange profits from the support fund
Recovery of the total amount
Other than the above cases, if an disapproved amount occurs
during the settlement, the operating institution should return
the relevant amount of money in full.
If deemed necessary to claw back some of the support fund,
the foundation will notify the institution of the amount to be
returned and the details. Then, the institution should submit
materials for explanation or return the requested amount of
money within 14 days of the receipt of notification. Only if it is
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. Detailed Matters by Step
51
recognized that those materials for explanation have validity,
recovery of the support fund may not be made.
B. Submission of a Settlement Report
A King Sejong Institute should submit a result report and a
settlement report to the foundation within 30 days after the
end of the business period(by March 31st of every year).
Since a result report will be the basic data for evaluation, it
should be made out so that sufficient contents required for
evaluating are included.
- Data that allow to check out whether to attain its goal or not.
(target value of measurement indicators).
- Students satisfaction supporting evidence
Documents for Submission for Settlement
Documents
for
Submission
Settlement report on total budget(support fund, self-incurred expenses and profits included)
Related evidentiary materials such as receipts In the event that changes in a budget was made, a request official document from the institution and an approval official document from the foundation
And other additional materials required for reviewing settlement supporting documents
Deadline
Submit scanned documents within 15 days after the end of the fiscal year.* Send original documents to the foundation by mail to make them arrive at the foundation within the end of the fiscal year.
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C. Audit Cases
1) Support fund administration related violation cases
Expense for an item that is impossible to support (Administration
for other purpose)
In the event of arbitrarily executing a budget without a request
for change, differing from a budget plan.
In the event of spending some of support funds for a period
other than the business period
In the event of use of a support fund account mixed with a self-
incurred expenses account and a profit account
In the event that the limit of budget compilation for basic
operation expenses was not observed (in case of an institution
whose operation depends on the support fund 100%)
In case of use for restricted types of business stipulated by
Clause 11 (limitations on credit-card) or in case of violation
of use of the support fund stipulated by Clause 15(Sanctions
against breach of administration of the support fund), in
accordance with Regulations concerning the support fund for
civil organizations, Article 140 of Instructions of the Ministry of
Culture, Sports and Tourism
2) Audit cases relating to a settlement report and its evidentiary
materials
Discrepancy between the amount of documented evidence
and the amount on the details of expenditures
Omission of an evidentiary document
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In the event of submitting only a receipt in the local language
without being translated into Korean so that actual use of it
may not be figured out.
In the event that there is no detailed information with regard to
meeting, event and travel expenses
Non-description of the basic exchange rate(in case of
administration based on a local currency)
D. An example for Evidential Document
1) Details on administration of support fund on a settlement
report
Classify the details by date and write down according to the
number of spending resolution or the number of receipt
Example) (Unit: Yuan)
Date of
withdrawal
Debit(Amount
used)Details of expenditures No. of a
spending
resolution
No. of a
receipt
Date of
expenditureDollar($)
Local
currencyItems
Detailed
Items
Amount
disbursed
2013.5.1. 2,500 15,300Personnel
expenses
Teacher
expenses
5 persons
12,000 1 ~ 2013.5.1.
Operating
expensesRental fee 3,300 2 2013.5.2.
2013.6.1. 2,000 12,000Personnel
expenses
Teacher
expenses
5 persons
12,000 3 2013.6.1.
2) Arrangement of a spending resolution and its evidentiary
receipts
Fill out a spending resolution(Form 7-1) and according to the
spending resolution, attach receipts in order listed.
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King Sejong Institute Guideline
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Spending Resolution
No. 1
Project NameKing Sejong Institute Management in
2013 Person
concernedDirector
Disbursed Item
(Mark to the relevant item)
Support Fund( ), Self-incurred expenses( ), Profits( )
Hong, Gil-Dong
Kim, Chul-Su
Detailed Item of
Expenditure Personnel Expenses (Teacher)
Account Book
2013. 5. 1.
Amount1,2000 Yuan
( 12,000 )
Person concerned in accounts
(Signature)Summary
Subj. : Personnel Expenses
April 2013 Teacher Expenses (5 people)2400()*5 people = 12,000()
1. 000 (Receipts Account : xxx 000-000-000)2. 000 (Receipts Account: xxx 000-000-000)3. 000 (Receipts Account: xxx 000-000-000)4. 000 (Receipts Account: xxx 000-000-000)5. 000 (Receipts Account: xxx 000-000-000)
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. Detailed Matters by Step
55
Item Operating expenses
Detailed Item General miscellaneous
Details Office supplies-scissors, knife, A4 paper, etc
Date of Expenditure Dec. 12, 2013
Receipt No.
Attach a receipt
Attach other evidentiary materials
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5. Evaluation and Inspection on King Sejong Institute Operation
A. Purpose of evaluation on King Sejong Institute operation
Qualitative improvement of education of King Sejong Institute
as a standard institution of the Korean language supply
Performance management through a systematic and an
objective evaluation on King Sejong Institute operation
B. Evaluation procedure and method
Procedure (Schedule) Details
Notification on self-evaluation (Jan.~Feb.)
The Foundation King Sejong Institute
Self-evaluation performing & reporting (Mar.)
King Sejong Institute The Foundation
Self-evaluation screening (Apr.~May.)
Organize an evaluation screening committee to deliberate and judge a self-evaluation report submitted by King Sejong Institute
(When necessary) field evaluation (May.~June.)
The Foundation King Sejong Institute
Final screening & the result informing (June.)
The Foundation King Sejong Institute
Self-evaluation: Every King Sejong Institutes should perform
self-assessment on their general operation according to a self-
evaluati