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Audit plan (fiscal 2024)

Last updated on September 4, 2024.

1 Financial audit, etc. for fiscal 2024

　In 2024, in Motoichi, three municipal policies for sustainable municipal administration management ("Financial Vision for Sustainable Development of Yokohama City", "Yokohama City Medium-Term Plan 2022-2025", "Basic Policy of Administrative Management") Efforts such as expenditure reform and business optimization are promoted.
　In addition, business reforms by promoting DX based on the "Yokohama DX Strategy" are also expected.
　Regarding the projects implemented by each ward bureau headquarters based on such a policy, the management and execution of their affairs are carried out appropriately, appropriately, economically, and efficiently, achieving the intended purpose and achieving effective effects. We carry out audit based on the operation situation of internal control about whether or not and support ward bureau headquarters so that citizen and society trust in municipal administration increases.

2 Basic Policy

Financial audits for fiscal 2024 will be conducted in accordance with the following basic policies.

(1) Risk Approach

We conduct efficient and effective audits based on risks extracted from internal control evaluations conducted at each ward office.

(2) 3E (Economic, Efficiency and Effectiveness)

In addition to the viewpoints of legitimacy and accuracy, the program will be implemented based on the viewpoints of 3E.

(3) Quality control

Quality control such as financial audits is carried out through deliberations at the Audit Committee.

(4) Dissemination of Information

In order to support the business improvement of each ward bureau headquarters, we will create easy-to-understand reports, statements of opinion, etc., and also issue public relations papers for staff.

3 Major Points of Interest in Financial Audits

Financial audits, etc. to be conducted in fiscal 2024 will be as follows, and the specific contents of each will be separately determined in each implementation plan.

(1) Cash checkout (Article 235-2, Paragraph 1 of the Local Government Act)

　For cash payments kept by the accounting manager and each public enterprise manager, we will check whether the monthly figures are appropriate and check the cash stored on the day of the inspection.

　In addition, based on the "Fund Management Policy in Yokohama City", we will check whether cash storage and operation are appropriate.

(2) Review of Internal Control Evaluation Report (Article 150, Paragraph 5 of the Local Government Act)

　Regarding the internal control evaluation report requested by the mayor, it is examined whether the evaluation by the mayor is properly carried out in accordance with the evaluation procedure, and whether it is appropriate to judge whether the deficiencies in internal control are serious deficiencies are made. You.

(3) Examination of financial results (Article 233, Paragraph 2 of the Local Government Act and Article 30, Paragraph 2 of the Local Public Enterprise Law)

　We will review the financial results for FY2023.

Oh, revenue and expenditure settlement of accounts of general accounts and special accounts (excluding public enterprise accounts)

　In addition to examining whether the financial results and related documents for each account prepared by the accounting manager for fiscal 2023 conform to laws and regulations and are accurate, we will also examine the status of budget execution and property management.

B. Financial results examination of public enterprise accounting

　In addition to examining whether the financial results and related documents of the local public enterprise prepared by the public enterprise manager, etc. in FY2023 conform to laws and regulations and are accurate, we will also examine the business results, financial condition, and the operation status of local public enterprises. I will do it.

(4) Examination of Fund Operational Status (Article 241, Paragraph 5 of the Local Government Act)

　In addition to confirming that the figures of the fund operation status record of each fund in 2023 are appropriate, we will examine whether the operation of the fund is being carried out properly and efficiently according to its purpose of establishment.

(5) Examination of soundness judgment ratios, etc. (Article 3, Paragraph 1 of the Act on Soundness of Local Governments' Finances)

　We examine whether the soundness judgment ratio based on the settlement of accounts for fiscal 2023 is properly calculated based on the provisions of the Law Concerning the Financial Soundness of Local Governments and other related laws and regulations (hereinafter referred to as the "Sound Soundness Law, etc."). .

　In addition, we will examine whether documents describing the matters on which the calculation is based are properly described in accordance with the provisions of the Soundness Law.

(6) Examination of fund shortage ratio, etc. (Article 22, Paragraph 1 of the Law Concerning Financial Soundness of Local Governments)

　We will examine whether the fund shortage ratio based on the settlement of accounts for fiscal 2023 is properly calculated based on the provisions of the Soundness Law.
In addition, we will examine whether documents describing the matters on which the calculation is based are properly described in accordance with the provisions of the Soundness Law.

(7) Financial audit (periodic audit) (Article 199, Paragraph 1 of the Local Government Act)

　Audits are conducted for financial affairs based on legitimacy and accuracy, as well as the economic efficiency, efficiency and effectiveness of the business.
　In addition to the above, construction will be audited from the viewpoint of construction supervision.

(8) Administrative audit (Article 199, Paragraph 2 of the Local Government Act)

　Audits whether the audited affairs are being executed economically, efficiently and effectively, whether they are being executed in accordance with laws and regulations, and whether the organization and operation are reasonable.

(9) Audit of financial aid organizations, etc. (Article 199, Paragraph 7 of the Local Government Act)

　In addition to auditing the accounting-related affairs of groups pertaining to financial assistance from Motoichi, focusing on the viewpoint of legitimacy and accuracy, as well as the appropriateness of guidance or supervision for group management of the relevant group jurisdiction bureau. Audit.

(10) Other audits (Article 75, Article 98, Paragraph 2, Article 199, Paragraph 6 and Article 243-2-2, Paragraph 3 of the Local Public Enterprise Law and Article 34 of the Local Public Enterprise Law)

　Audits based on direct requests from residents, audits based on requests from Congress, audits based on requests from the mayor, and liability audits of staff based on requests from the mayor or public enterprise managers are carried out based on requests and requests.

4. Date of implementation of financial audits, etc. and timing of reporting and publication (planned)

　The following table shows the timing of financial audits, etc. and the timing of reporting and publication (planned).　

Date of implementation of financial audits and reporting/disclosure (planned)
Financial Audits, etc.		Implementation period	Date of reporting and publication
Cash Checkout		As a general rule, the last day of the month following the month to be inspected	December 2024 and June 2025
Review of Internal Control Evaluation Report		From June 1996 to September 1999	September, 2024
Financial Results Review	General and Special Accounts (Excluding public enterprise accounting)	From June 1996 to September 1999	September, 2024
Financial Results Review	Public enterprise accounting	From June 1996 to September 1999	September, 2024
Fund Operational Status Examination		From June 1996 to September 1999	September, 2024
Examination of soundness judgment ratio, etc.		From July 1996 to September 1999	September, 2024
Examination of fund shortage ratio, etc.		From July 1996 to September 1999	September, 2024
Financial audit		September 1999-March 1997	March, 2025
Administrative audit		September 1999-March 1997	March, 2025
Audit of Financial Aid Organizations		September 1999-March 1997	March, 2025
Other Audits		Determined when there is a request or request.	Determined when there is a request or request.

5 About the 2024 Audit Implementation Plan

Cash Checkout Implementation Plan (determined on March 1, 2024)

Cash Inspection Implementation Plan
Subject to inspection	Accounting manager, ward accounting manager, sewer business money company cashier, port bureau director, water supply business manager, transportation business manager and hospital business manager from April 1, 2024 to March 31, 2025 Cash accounting under the jurisdiction of
Details of the inspection	1 General accounts, special accounts (excluding public enterprise accounts) Non-revenue cash, public enterprise accounting and funds 　Confirmation of the count of cash balance inspection materials submitted by accounting managers, corporate managers, etc., and collation of such figures with balance certificates issued by financial institutions and cash balance books related to cash balance. 2. Status of Fund Management 　Inspection of whether Motoichi public money is stored and operated properly based on Motoichi's fund management policy 3 Ward's Treasurer's Office Field Survey 　For Ward's Treasurer's Office, check the status of cash storage (once a year) between cash held and cash accounting books.
Date of inspection	As of the end of the month following the month to be inspected
Scheduled timing of report of results	Results from April 1, 2024 to September 30, 2024 … December 2024 (during the opening period of the 4th City Counsil Regular Meeting in 2024) Results from October 1, 2024 to March 31, 2025 … June 2025 (during the opening period of the 2nd City Counsil Regular Meeting in 2025)
Implementation System	15 (Secretariat System)

Internal Control Evaluation Report Examination Implementation Plan (determined on May 24, 2024)

Review of Internal Control Evaluation Report
Subject to review	2023 Yokohama Internal Control Evaluation Report
Major review items	Was evaluation by 1 mayor carried out appropriately along evaluation procedure? 2 Are adequate judgments have been made to determine whether inadequate internal control is a serious deficiency?
Method of review	By confirming the process of the actual evaluation in accordance with the "Yokohama City Audit Committee Audit Standards", we will examine whether the evaluation was properly carried out in accordance with the evaluation procedure. 　In addition, we confirm grounds that the mayor reached evaluation result and examine whether judgment whether defect of internal control corresponds to serious deficiencies were performed appropriately.
Implementation of exchange of opinions with the mayor	1 Date of implementation 　When the Audit Committee compiles an internal control evaluation report review statement of opinion and submits it to the mayor 2 Contents 　Measures to prevent recurrence in the internal control system, etc.
Scheduled review period	From June 4, 2024 to early September 2024
Implementation System	34 (Secretariat System)

Financial Results and Fund Operational Status Examination Implementation Plan (determined on May 24, 2024)

General account and special account (excluding public enterprise accounts) Financial Statement Examination
Subject to review	1 General Accounts 　Fiscal 2023 General Account Revenue and Expenditures 2 Special Accounts 　Revenue and expenditure accounts of 16 accounts, including the National Health Insurance Operating Expenses Account for FY2023 3 Certificates related to each of the above settlements, statements by revenue and expenditure settlement items, records on real income and expenditures, and records on property
Major review items	1 Are the figures for revenue and expenditure accounts accurate? 2 Are revenues properly secured? 3 Are expenditure budgets being executed properly and efficiently? 4 Are the records of property accurate?
Method of review	We examine the accuracy and appropriateness of the figures by collating each financial statements with evidence documents.
Scheduled review period	From June 3, 2024 to early September 2024
Implementation System	27 (Secretariat System)

Public enterprise accounting settlement review
Subject to review	1 Public enterprise accounting 　Settlement of 7 accounts including sewerage business accounts for FY2023 2 Certificates, business reports and cash flow statements, income statement, fixed assets statement and corporate bond statement related to each of the above financial results:
Major review items	1 Are financial statements and other financial statements prepared in accordance with the Local Public Enterprise Law and other related laws and regulations, and properly display the status of budget execution, business results, financial position, and cash flow? 2 Are budgets being executed properly and efficiently?
Method of review	We examine the accuracy and appropriateness of the figures by collating each financial statements with evidence documents. Furthermore, by analyzing annual comparisons of business results, financial position, etc., the examination will be conducted based on the economic efficiency, efficiency, and effectiveness of the business.
Scheduled review period	From June 3, 2024 to early September 2024
Implementation System	9 (Secretariat System)

Fund Operational Status Examination
Subject to review	1 Fund Operation Status Report 　4 funds, including the Asset Utilization Promotion Fund
Major review items	1 Is the calculation of the base money operation record accurate? 　Also, is the fund being managed properly and efficiently?
Method of review	The accuracy and appropriateness of the figures will be examined by collating each fund operation status record with evidence documents.
Scheduled review period	From June 3, 2024 to early September 2024
Implementation System	27 (Secretariat System)

Examination implementation plan for soundness judgment ratio, fund shortage ratio, etc. (determined on May 24, 2024)

Examination of soundness judgment ratio, etc.
Subject to review	1 Ratio of soundness judgment 　(1) Real deficit ratio 　・General Accounts 　・Special Accounts Eight accounts, including maternal and child father and son widow welfare fund accounts 　(2) Consolidated real deficit ratio 　・All accounts 　(3) Real debt service ratio 　・All accounts, some administrative unions, etc. 　(4) Future burden ratio 　・All accounts, some administrative unions, local public corporations, etc. 2 Documents describing matters that are the basis for calculating the ratio
Major review items	1 Are the soundness judgment ratios properly calculated based on the Law Concerning the Financial Soundness of Local Governments and other related laws and regulations? 2 Are documents describing the matters that are the basis for calculating the ratio properly prepared?
Method of review	We examine the ratio and appropriateness of the documents by collating each financial statements documents and supporting materials, analyzing inter-year comparisons, and hearings from related staff.
Scheduled review period	From July 1, 2024 to early September 2024
Implementation System	34 (Secretariat System)

Examination of fund shortage ratio, etc.
Subject to review	1 Ratio of fund shortage 　11 accounts, including sewerage business accounts 2 Documents describing matters that are the basis for calculating the ratio
Major review items	1 Are the fund shortage ratio properly calculated based on the Law Concerning the Financial Soundness of Local Governments and other related laws and regulations? 2 Are documents describing the matters that are the basis for calculating the ratio properly prepared?
Method of review	We examine the ratio and appropriateness of the documents by collating each financial statements documents and supporting materials, analyzing inter-year comparisons, and hearings from related staff.
Scheduled review period	From July 1, 2024 to early September 2024
Implementation System	34 (Secretariat System)

Financial Audit and Supervisory Implementation Plan (determined on September 4, 2024)

Financial audit
Audit target and main points of view	1 Accounting and Administration (Office for purchasing goods, outsourcing, cash and cash vouchers and goods management, etc.) <Target ward office headquarters> Minami Ward, Isogo Ward and Izumi Ward Zero Carbon and GREEN×EXPO Promotion Bureau, Policy Administration Bureau, General Affairs Bureau, Finance Bureau, Civic Affairs Bureau, Sports, Culture and Dynamic City Development Bureau, Economic Affairs Bureau. Child and Youth Bureau, Health and Social Welfare Bureau, Medical Care Bureau, Green Environment Bureau, Sewerage and Rivers Bureau, Resources and Waste Recycling Bureau, Housing and Architecture Bureau, Urban Development Bureau. Road and Highway Bureau, Port and Harbor Bureau, Fire Bureau, Water Works Bureau, Transportation Bureau, Board of Education Secretariat and Personnel Commission Secretartiat (Digital Government Headquarters, Japan) All stations except International Affairs Bureau, Medical Care Bureau Hospital Administration Headquarters, Office of Accounting, Election Administration Commission Secretariat, Audit and Inspection Commission Secretariat and City Council Bureau) <Main points of view> (1) Procurement of goods, etc. and outsourcing ・Is the contract, inspection and payment procedures performed properly based on rules, etc.? ・Are the contents of the required documents (executive inquiry, quotation, written contract or contract, delivery note, inspection record, invoice, etc.) properly and properly stored in each procedure? ・Is there any improper accounting work recurred within the same ward office? Also, are you implementing measures to prevent administrative errors? (2) Administration of cash, cash vouchers and goods ・Are ledger management and other management procedures performed properly? ・Is there any improper accounting work recurred within the same ward office? Also, are you implementing measures to prevent administrative errors? 2 Construction-related ("Design and estimation of construction", "Construction supervision", "Safety management of construction", "Contract procedure for change of construction contents" and "Consignment of design, investigation, facility maintenance and management, etc.") <Target ward office headquarters> Tsurumi Ward, Kanagawa Ward, Nishi Ward, Naka Ward, Minami Ward, Konan Ward, Hodogaya Ward, Asahi Ward, Isogo Ward. Kanazawa Ward, Kohoku Ward, Midori Ward, Aoba Ward, Tsuzuki Ward , Totsuka Ward, Sakae Ward, Izumi Ward and Seya Ward. For the 15 wards other than Minami Ward, Isogo Ward and Izumi Ward, Sewerage and Rivers Bureau, Urban Development Bureau or Road and Highway Bureau ordered and supervised by the ward. ) 10 stations in charge of construction (Zero Carbon and GREEN×EXPO Promotion Bureau, Green Environment Bureau, Sewerage and Rivers Bureau, Resources and Waste Recycling Bureau, Housing and Architecture Bureau, Urban Development Bureau, Road and Highway Bureau, Port and Harbor Bureau, Water Works Bureau and Transportation Bureau) <Main points of view> (1) Design and estimation of construction ・Does the design of the construction conform to relevant laws and regulations, design standards, etc.? Is the construction period set properly? Also, are you taking into account the medium-term plan (two-day work week, etc.), business policy, economic efficiency, efficiency, and effectiveness? ・Is the estimation of construction costs performed properly based on the estimation standards, etc.? ・Is there any recurrence of inappropriate or inappropriate cases? Also, are there any measures taken to prevent recurrence? (Common from (2) to (5)). (2) Construction supervision ・Appropriate supervision of procedures necessary for construction, maintenance of construction-related documents (construction plan, construction system ledger, etc.), construction management (process management (including two days a week), workmanship management, quality control), etc. Is it done? (3) Safety management of construction ・In order to prevent disasters such as construction accidents, is the supervision of construction safety management performed appropriately, such as confirmation of compliance with related laws and regulations? ・Are efforts to prevent recurrence of construction accidents, etc., and to improve the knowledge of supervisors about safety, etc. systematically? (4) Contract procedures for changes in construction details ・Is the reason, content and timing of the design change appropriate? ・Are the contract procedures being carried out properly? (5) Consignment of design, investigation, facility maintenance, etc. ・Is the estimation of commissions performed properly based on the estimation standards, etc.? ・Are the contract procedures being carried out properly? ・Is the implementation confirmation etc. carried out properly?
Period covered by audit	Mainly executed from April 1, 2023 to August 31, 2024
Scheduled period	From September 4, 2024 to early March 2025
Implementation System	25 (Secretariat System)

Administrative audit
Audit target and main points of view	<Theme> Promotion of DX <Reason for implementation> 　In Motoichi, various and complex regional issues such as responding to frequent natural disasters, welfare against the backdrop of a declining birthrate and aging population, local transportation, shortage of local leaders, and aging infrastructure intensively developed during the high growth period In order to make the most of digital technology and data to solve these issues, we will formulate the "Yokohama DX Strategy" in September 2022 and work on DX, so we will conduct administrative audits to verify the current situation and issues . <Target ward office headquarters> Kanagawa Ward, Nishi Ward, Konan Ward Digital Government Headquarters, Civic Affairs Bureau, Fire Bureau <Main points of view> ●Progress of the Yokohama DX Strategy “Seven Core INDEX” ・Status of realization of improvement of convenience of citizens 　Progress of each INDEX ("Administrative Procedure Online", "Dissemination of My Number Card", "Development of Digital Ward Office Model", "Development of Local Leader Support Model") ・Progress of DX within the government 　Progress of each INDEX ("Creation of a new network environment and work style within the agency", "Response to standardization of residents' information systems", "Creation of systems and systems for promoting DX") ●About the achievement status of the Yokohama DX Strategy "Three INDEXs measuring effects" ・Satisfaction from the viewpoint of "citizens" and "staff" ●Issues in Promoting the Yokohama DX Strategy ・Combining ease of use and security ・Digital human resource development, etc.
Period covered by audit	Mainly executed from April 1, 2023 to August 31, 2024
Scheduled period	From September 4, 2024 to early March 2025
Implementation System	6 (Secretariat System)

Audit of Financial Aid Organizations
Audit target and main points of view	1 Investing Organizations <Target Organizations> Yokohama Credit Guarantee Association (Economic Affairs Bureau) <Main points of view> (1) Procedures for Cash Deposits and Cash Deposits ・Regarding the management of cash deposits, is the procedure for income and expenditure (payment) performed properly? ・Is the fund management being carried out safely and reliably in accordance with the rules of the organization? (2) Accounting and Accounting for Fixed Assets ・Is the recording of fixed assets properly performed in accordance with the rules of the organization? Also, is the accounting for depreciation appropriate? ・Is the accounting treatment of lease transactions appropriate? (3) Accounting and accounting treatment for receivables and payables ・Is the recording of receivables and payables appropriately performed in accordance with the rules of the organization? ・Is the provision for Retirement benefits and bonuses accurately calculated in accordance with the rules of the organization? (4) Execution of subsidies, etc. for investment organizations ・Are subsidies properly implemented in line with financial assistance objectives? ・Are the procedures for accounting and accounting (payment-related affairs) related to subsidies, etc. performed properly? ・Are reports at the time of completion of subsidized projects, etc. being made in a timely and appropriate manner? (5) Internal Control ・Is an organizational structure in place for cashier-related affairs and is it operating properly? Designated manager of 2 public facilities <Designated Administrator> Social Welfare Corporation Hideminekai, Social Welfare Corporation Yokohama City Welfare Service Association, Social Welfare Corporation Kanagawa Prefecture Masazaikai and Yokohama Hakkeijima Co., Ltd. [Public facilities: Nakamura Community Care Plaza in Yokohama City, Isoko Community Care Plaza in Yokohama City, Yokohama City Odoriba Community Care Plaza and Hakkeijima Sanbashi, Hakkeijima Nishihama Sanbashi, Hakkeijima Ohashi, Hakkeijima Passenger Terminal and Hakkeijima Ryokuchi] Minami Ward, Isogo Ward, Izumi Ward and Port and Harbor Bureau 　System Jurisdiction Bureau: Policy Administration Bureau (Designated Management System) and Health and Social Welfare Bureau (Community Care Plaza) <Main points of view> (1) Management status of public facilities (designated manager) ・Are accounting and accounting (payment-related affairs) related to income and expenditure performed properly? ・Is the facility properly managed and operated based on agreements, etc.? ・Is the management of cash deposits and loaned goods in Motoichi properly performed? (2) Selection procedure of designated manager and management administration situation (jurisdiction ward bureau) ・Are the open recruitment and selection procedures for designated managers performed properly and fairly? ・Are the selection materials and selection results published in a timely and appropriate manner? ・Have you set appropriate indicators with an eye on achieving the objectives of facility installation? ・Is the evaluation pertaining to facility management of the designated manager performed properly? ・Are the evaluation results appropriately reflected in the plan for the next facility operation? (3) Internal Control (Designated Administrator) ・Is an organizational structure in place for cashier-related affairs and is it operating properly?
Period covered by audit	Mainly executed from April 1, 2023 to August 31, 2024
Scheduled period	From September 4, 2024 to early March 2025
Implementation System	8 (Secretariat System)

Inquiries to this page

Financial Audit Division, Audit and Inspection Commission Secretariat Audit Department

Phone: 045-671-3356

Fax: 045-664-2944

E-Mail address [email protected]

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Audit plan (fiscal 2025)
Audit plan (fiscal 2024)
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