Contents and Results of the Audit

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Page ID1012821　 Updated on August 20, 2023

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An audit is the process of checking whether certain matters are conducted in accordance with rules, norms, and standards that must be followed, and communicating the results to the relevant parties. This page provides information about the Audit Committee and Audit Office that conduct audits of the daily operations at Inagi City Hall, as well as the content of the audits.

Image of Audit

1. Audit Committee and Audit Office

The Audit Committee and the Audit Office are stipulated by the Local Autonomy Law and audit the city's projects and financial accounting independently from the mayor.

The auditors are appointed by the Mayor with the consent of the City Council from among individuals with excellent insight into administration and council members. In Inagi City, there are two auditors in total: one person with expertise and one council member, along with three assistant staff who conduct audits.

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2. Standards and Plans for Audits, etc.

Audit Standards

The audit standards define the objectives, methods, and rules for audits, reviews, and inspections conducted by the audit committee and the audit office. In principle, audits are conducted to ensure the following points.

  • Whether it is conducted in accordance with laws and regulations (Compliance)
  • Whether there are any wasteful expenditures or efforts are being made to secure financial resources (Economy)
  • Is the project being executed with the minimum expenses and effort for the results (Efficiency)
  • Whether the results are appropriate for the purpose (Effectiveness)

Audit Plan

The audit plan defines the basic policies, targets, and timing for audits and other related activities. Here, audits are conducted based on audit standards, with an emphasis on the following perspectives.

  • Execution of audits emphasizing perspectives such as economy and effectiveness, and ensuring their effectiveness
  • Sharing of Results and Measures from Audits Leading to Improvements
  • Standing from the citizens' perspective, audits and other activities close to the citizens
  • Human Resource Development for Secretariat Staff

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3. Types and Results of Audits, etc.

The Audit Committee and the Audit Office are broadly engaged in the following six types of audits and related activities.

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(1) Regular Audit

Periodic audits are conducted to ensure that the management of projects related to financial and administrative execution and operations complies with laws and regulations, is accurate, achieves maximum effectiveness with minimal expenses, and strives for the rationalization of the organization and its operations.

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(2) Audit of Financial Assistance Organizations, etc.

The audit of financial aid organizations involves examining whether the execution of accounting and other administrative tasks related to financial aid such as subsidies, grants, and contributions provided to organizations, or the management of public facilities entrusted to these organizations, is conducted in accordance with the purposes of the respective financial aid.

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(3) Settlement Audit and Fund Management Status Review

The financial audit involves checking documents related to the city's financial statements to ensure they comply with laws and regulations and are accurate.

In addition, the examination of the fund's management status involves verifying the accuracy of the numerical data in documents indicating the fund's management status and assessing whether the fund is being managed reliably and efficiently.

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(4) Examination of Soundness Judgment Ratios, etc.

The review of the soundness judgment ratios is an examination to determine whether the documents describing the soundness judgment ratios, fund shortage ratios—which are indicators used to assess the soundness of the city's finances—and the matters forming the basis for their calculation comply with laws and regulations and are accurate.

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(5) Regular Monthly Cash Inspection

The regular monthly cash audit is conducted to verify whether the cash handling operations performed by accounting managers and others are accurate.

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(6) Audit by Audit Request

An audit based on a resident audit request is conducted when a citizen recognizes illegal or improper financial accounting actions by city employees or neglect in financial accounting, and files an audit request. The audit examines whether the request is justified, targeting the following financial accounting actions.

  1. Public Expenditure
  2. Acquisition, management, and disposal of property (land, buildings, goods, etc.)
  3. Conclusion and fulfillment of contracts (construction contracts, purchases, etc.)
  4. Liabilities and Other Obligations (such as Borrowing)
  5. Failure to levy and collect public funds (such as failure to collect Municipal Tax)
  6. Neglecting the management of property (such as failing to claim damages)

Note: Items 1 to 4 above also apply when it is reasonably certain that each respective act will be carried out.

If more than one year has passed since the date of these actions, claims cannot be made unless there is a valid reason.

In addition, any citizen can make a request individually.

 

In addition, audits based on requests for administrative audits are conducted on the execution of city affairs based on requests signed by at least 1/50 of those eligible to vote.

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Inquiries about this page

Inagi City Audit Office
2111 Higashi-Naganuma, Inagi City, Tokyo 206-8601
Phone number: 042-378-2111 Fax number: 042-378-9719
Contact Us at the Inagi City Audit Office