Audit plan (fiscal 2025)

　The members of the Audit Committee have conducted financial audits, etc., with the city image, basic policies, and administrative management initiatives shown in the “Yokohama City Medium-Term Plan 2022-2025” in mind, and measures in Motoichi are efficient and effective. We have supported the promotion and improvement of our efforts by confirming in audits that it is effective and that office work is being properly executed.
　Fiscal 2025 is the final year of the Medium-Term Plan, and in response to the changing social environment, we are expected to strengthen initiatives for new disaster prevention, antidisaster measure, and a recycling-oriented society.
　Based on such new initiatives, we will conduct audits, etc. with an eye on the results of the finalization of the medium-term plan and the status of reforms through the promotion of DX.

　Regarding the projects implemented by each ward bureau headquarters, internal control will be conducted to determine whether the management and execution of the affairs are carried out appropriately, appropriately, economically, and efficiently, achieving the intended purpose and achieving effective effects. Conduct audits based on the operation status of
　In addition, we raise financial credibility by examining whether Motoichi financial statements display the situation such as revenue and expenditure accurately and support that citizen and society trust in municipal administration increases.

(1) Risk Approach

We will 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.

　Financial audits, etc. to be conducted in fiscal 2025 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 accounting managers, corporate managers, etc., we will check whether the monthly figures are appropriate and check the cash stored on the day of 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 fiscal 2024.

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 in fiscal 2024 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 each local public enterprise prepared by public enterprise manager etc. in fiscal 2024 conform to laws and regulations and are accurate, we will also examine the operation status of local public enterprises.

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

　We confirm whether count of fund operation situation record of each fund of 2024 is appropriate and examine whether operation of fund is performed appropriately and efficiently according to the setting purpose.

(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 in 2024 is calculated appropriately 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 examine whether the fund shortage ratio based on the settlement of accounts in 2024 is calculated properly 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 Audits (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 are conducted to determine whether the audited affairs are being executed economically, efficiently and effectively, whether they are being executed in accordance with laws and regulations, and whether they are striving to streamline their organization and operation.

(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, the appropriateness of guidance or supervision for group management of the relevant group jurisdiction ward bureaus also audit.

(10) Other audits (Article 75, Article 98, Paragraph 2, Article 199, Paragraph 6 and Article 243-2-8, Paragraph 3 of the Local Public Enterprise Law and Article 34 of the Local Public Enterprise Law)

　We carry out audit based on direct request of inhabitants, audit based on request of assembly, audit based on request of the mayor and liability audit of staff based on request of the mayor or public enterprise manager based on request or request.

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