들어가는 말말 장애인단체는 장애인의 대변자로서 당사자의 권익을 옹호하는 역할 과 더불어 국가정책을 입안하고 평가하는 비판적 파트너, 정책 감 시자로서의 역할을 수행해 왔다. 2023년 계묘년(癸卯年)은 코로나 -19 이후 3년 만에 일상회복을 준비하고, 제6차 장애인정책종합계 획(2023~2027)이 시작되는 해이다. 디지털·4차 산업혁명과 인구고 령화로 급변하는 사회에서 장애인의 사회참여와 권리를 보장하기 위 해 장애인단체 실무자들에게 다양한 영역의 직무 수행 능력이 요구된 다. 이에 한국장애인단체총연맹은 1999년부터 전국 장애인단체 실무자를 대상으로 역량강화 교육을 실시하고, 2000년부터 실무자매뉴얼을 제 작·배포하여 장애인단체 실무자들에게 표준화된 업무가이드라인을 제 공함으로써 실무자의 역량강화와 업무효율성 향상에 기여하고 있다. “장애인단체 실무자매뉴얼”은 장애인복지 현장에서 새롭게 변화된 정 책과 법률을 반영하고 체계적으로 업무를 수행할 수 있도록 총 8개 분야의 장애인단체 공통업무에 대한 구체적인 지침을 제공한다. 올해 매뉴얼은 업무활용도를 높이기 위해 전자책(E-BOOK)방식으로 배포 되며, 시각장애인을 위한 점자와 음성정보가 지원되는
데이지(DAISY) 자료로도 제작된다. 재 무 회 계 들어가는 말 최신 개정 매뉴얼이 나오기까지 집필을 위해 애써주신 「장애인단체 바로 알기」의 한국장애인단체총연맹 권재현 사무차장님, 「장애를 보 는 관점」의 장애학생지원네트워크 김형수 사무총장님, 「공문서 작성 스킬 · 논리적인 보고서 작성」의 한국공공기관연구원 신문주 원장 님, 「언론홍보‧SNS마케팅」의 뉴미디어캠퍼스 손정일 대표님, 「재 무회계」의 법무법인 더함 정순문 회계사님, 「노무관리」의 노무법인 천지 김정순 노무사님, 「장애인단체 감사대비」의 보건복지부 장애인 정책과 김현진 주무관님과 보건복지부 복지급여조사담당관 정지영 행정사무관님께 깊은 감사의 말을 전한다. 이 매뉴얼이 장애 인단체 실무자들에게 올바른 가이드라인을 제공하는 맞춤 입문서로 유용하게 활용되길 바란다. 2023. 4. 한국장애인단체총연맹 제1장 개요 ································································································· 17 1. 관련 법규
··················································································· 18 2. 재무회계 운영의 기본 원칙 ······················································· 19 3. 회계연도 및 소속구분 ································································ 20 4. 출납기한 ····················································································· 20 5. 회계의 구분 ················································································ 21 6. 정보통신매체에 의한 재무 ․ 회계처리 ········································ 22 제2장 예산
································································································· 27 1. 개요 ···························································································· 28 2. 예산의 종류 ················································································ 29 3. 예산의 편성 절차 ······································································· 30 4. 예산편성 실무 ············································································ 31 5. 예산의 집행 ················································································ 47 제3장 회계(Ⅰ) 장부의 작성
······································································ 55 1. 개요 ···························································································· 56 2. 재무회계규칙에서 요구하는 장부의 종류 ·································· 58 3. 장부의 작성 순서 ······································································· 58 4. 장부 작성의 방법 ······································································· 59 5. 장부 등의 마감 ·········································································· 63 6. 기타 장부 마감 시 참고 사항 ··················································· 66 1. 재무회계 제4장 회계 (Ⅱ) 결산
················································································· 72 1. 결산의 의의 ················································································ 73 2. 결산의 흐름 ················································································ 73 3. 결산서의 작성 ············································································ 74 제5장 회계 (Ⅲ) 수입과 지출 ······································································ 89 제 1 절 수입 ······················································································· 90 1. 개요
························································································· 90 2. 수입의 절차 ············································································· 90 3. 수입의 원칙 ············································································· 91 4. 후원금의 관리 (기부금) ···························································· 96 제 2 절 지출 ···················································································· 104 1. 지출의 절차 ··········································································· 104 2. 지출결의서의 작성
································································ 104 제6장 계약 ································································································· 121 1. 계약담당 ··················································································· 122 2. 계약의 원칙과 관련 법령의 적용범위 ····································· 122 3. 계약의 방법 ·············································································· 123 4. 계약의 절차 ·············································································· 136 제7장 e나라도움 ․ 보탬e
········································································ 147 1. e나라도움 ················································································· 148 2. 보탬e(지방보조금관리시스템) ················································ 149 재무 ․ 회계 용어정리 ················································································· 143 제1장 근로계약 ························································································ 156 1. 근로계약의 의의 ······································································· 157 2. 근로계약의 체결형식
································································ 157 3. 근로계약 체결시 서면으로 명시하고 교부해야 할 주요사항 ·· 157 4. 근로계약서의 작성/교부 시기와 적용 사업장 ························· 158 5. 서면 명시 및 교부의무를 위반한 경우 벌칙 ·························· 158 6. 『채용절차 공정화에 관한 법률』확대 적용 ······························ 159 7. 근로계약서의 양식 ··································································· 167 8. 근로계약 설명, 교부 확인서의 양식 ········································· 173 9. 4대 보험 가입 조건 ··································································· 174 제2장 취업규칙
························································································ 180 1. 취업규칙의 의의 ······································································· 181 2. 취업규칙의 작성과 변경 ·························································· 181 제3장 근로시간 ························································································ 194 1. 근로시간의 의의와 구체적 판단 ·············································· 195 2. 법정기준근로시간 ····································································· 199 3. 소정근로시간
············································································ 199 4. 연장·야간·휴일근로시간 ···························································· 191 5. 근로시간의 단축 ······································································· 199 6. 유연적 근로시간제 ····································································· 207 제4장 휴게 ․ 휴일 ․ 휴가 ············································································ 219 1. 휴게 ·························································································· 220 2. 휴일
·························································································· 223 3. 월차유급휴가 ············································································ 225 2. 노무관리 4. 연차유급휴가 ············································································ 225 5. 선거일의 휴일 여부 ································································· 238 6. 생리휴가제도 ············································································ 238 7. 출산전후휴가 ············································································ 239 8. 난임치료휴가
············································································ 242 9. 배우자 출산휴가 ······································································· 242 10. 가족돌봄휴가 ·········································································· 243 11. 육아휴직 ··················································································· 244 12. 가족돌봄휴직 ············································································ 249 13. 감염병으로 인한 입원 또는 격리 시 휴가 ····························· 251 제5장 임금과 퇴직금
················································································ 255 1. 임금 ·························································································· 256 2. 포괄산정임금제 ········································································· 250 3. 임금 명세서 ·············································································· 267 4. 퇴직급여 ····················································································· 272 제6장 직장 내 성희롱의 예방 등 ····························································· 285 1. 의의
·························································································· 286 2. 직장 내 성희롱의 성립요건 ····················································· 286 3. 직장 내 성희롱 예방교육 ························································ 288 4. 성희롱 행위자에 대한 징계 ····················································· 288 5. 성희롱 피해자에 대한 불이익 조치 금지 ······························· 289 6. 직장 내 성희롱 분쟁해결시스템 ·············································· 289 제7장 직장 내 괴롭힘의 금지 ································································· 292 1. 의의
·························································································· 293 2. 요건 ·························································································· 293 3. 직장 내 괴롭힘 발생 시 사업주의 조치 의무 ························ 295 4. 직장 내 괴롭힘 신고 등을 이유로 한 불이익 처우 금지 ······ 296 5. 직장 내 괴롭힘 관련 사항, 취업규칙 필수 기재 의무 ·········· 296 제8장 근로계약의 종료 ············································································ 299 1. 근로계약의 종료사유 ································································ 300 2. 해고
·························································································· 300 3. 경영상 이유에 의한 해고(정리해고) ········································ 302 4. 부당해고의 구제절차 ································································ 303 5. 정년 ·························································································· 304 6. 퇴직 ‧ 해고의 사후처리 ·························································· 306 제9장 출퇴근 재해 ··················································································· 310 1. 출퇴근 재해의 기본 개념 ························································
311 2. 사업주 지배 관리하의 출퇴근과 통상의 출퇴근 구분 ············ 311 3. 통상의 출퇴근 재해 판단 기준 ··············································· 312 제10장 법정의무교육 ··············································································· 316 1. 개인정보보호 교육 ··································································· 317 2. 산업안전 교육 ·········································································· 318 3. 장애인 인식 개선 교육 ···························································· 318 제11장 장애인 근로자 지원정책 ······························································ 320 1. 근로지원인 서비스 제도
·························································· 321 2. 중증장애인 출퇴근비용 지원 ··················································· 322 3. 장애인 고용장려금 지원 제도 ················································· 324 4. 장애인 보조공학기기 비용 지원 제도 ····································· 329 제1장 일반사항 ························································································ 332 1. 사단 ․ 재단법인 개념 ································································· 333 2. 사단 ․ 재단법인 관리업무 및 법인설립허가 후 조치사항 ········ 341 3. 법인의 기관 ··············································································
344 제2장 법인의 관리 ··················································································· 351 1. 정관변경 ··················································································· 352 2. 기본재산 처분 ·········································································· 353 3. 업무보고 ··················································································· 356 4. 허가취소 ··················································································· 357 제3장 감사착안 주요사항 ········································································· 361 1. 감사 개요
················································································· 362 2. 법인운영 ··················································································· 364 3. 후원금(기부금) 관리 ·································································
