FAQs

1 By checking whether the taxes paid by citizens are used correctly and efficiently, and whether the business of the city is being carried out fairly and by publishing the results, the reliability of municipal administration management Improve.

2 Audits conducted by the members of the Audit Committee include periodic audits and audits of financial support organizations. In addition, there are screening of financial results, screening of fund operation status, screening of soundness judgment ratio, etc., and cash balance inspection.
In addition, there are comprehensive external audits and individual external audits as audits conducted by external auditors.

We confirm count based on financial statements attached to examination by the mayor in 3 every fiscal year, other related statements and examine whether execution and accounting of budget are performed appropriately and efficiently.

When 4 Audit Committee members deem it necessary, or when there is a request from the mayor, audit the organizations that the city provides financial assistance, investment and payment guarantee organizations, trustees of trusts, and designated managers of public facilities Is what you do.

We confirm documents which listed restoration judgment ratio and fund shortage ratio attached to examination from 5 mayors and matter becoming the basis of the calculation and examine whether ratio is calculated appropriately.
Reference: Please refer to the Finance Division homepage for the soundness judgment ratio and the fund shortage ratio.

6 Regarding the cash accounting of cash accounting institutions such as accounting managers, we check the count every month and check the storage status.

7 Audit committee members audit the execution of office work related to the city's finances and the management of business related to the management of the city. In addition, when we admit that it is necessary, we can audit about execution of office work of city.
In the audit, regarding the paperwork of the city, we will pay attention to whether the maximum effect is achieved with the least cost, or whether we are working to rationalize the organization and operation.

About election of 8 Audit Committee members, the mayor appoints with the consent of assembly from person having excellent insight about administrative administration, member of the Diet.
In Yokohama City, a total of five people, three with insight and two members of the Diet, have been appointed.

9 The current Representative Audit Committee Member is Professor Emeritus of Yokohama City University, and was appointed Representative Audit Committee Member on June 1, 2020.

10 After conducting the audit, report the results to the Yokohama City Council and the Mayor of Yokohama.
In addition, office work and business that have been pointed out will be improved as necessary based on the audit results.

11 You can see it at the "Citizen Information Center" on the third floor of the City Hall and at the library in Yokohama City.
You can also see it on the website of Yokohama City.

12 You can see it at the "Citizen Information Center" and "Chuo-toshokan" on the third floor of the City Hall. Please check the "Chuo-toshokan" as it may not be available immediately depending on the distribution status and lending status.

When 13 citizens admit that there is an act in financial accounting such as illegal or unreasonable expenditure of public money by staff of city or negligence in financial accounting, it is a system to request an audit from the Audit Committee member.

14 You must be a citizen as of the date of your audit request. Also, if you are no longer a citizen before the audit results are obtained, you will lose your qualification as an audit requester.

15 When it is deemed that there is an act in financial accounting such as illegal or unreasonable expenditure of public money, management of property, conclusion of a contract, etc. by the staff of the city, etc. You can request.

16 After receiving a request for a resident audit, the Audit Committee will discuss whether to apply to “A13” to “A15” of this audit Q & A, and conduct an audit if it meets the requirements.

17 It was introduced by the revision of the Local Autonomy Law to strengthen the audit function, and is a system in which private experts are audited as auditors.
In Yokohama City, it has been introduced since 1999.

18 An auditor with external specialized knowledge selects an audit theme for financial affairs in Yokohama City or for which Yokohama City provides financial assistance, etc.

19 Established based on the Local Autonomy Law, received the order of the Audit Committee members, and engaged in clerical work related to the Audit Committee members.

20 Audit and Inspection Commission Secretariat staff assists Audit Committee members by collecting and analyzing audit materials.
The staff consists of a total of 41 members, below the director, and has a system that can conduct flat and agile audits centered on the section manager in charge. (As of April 13, 2021)