Resident audit request system

Explanatory materials for the resident audit request system (PDF: 319KB)

When a citizen considers that there is an illegal or unlawful financial accounting act by the mayor or city officials or illegal or unlawful neglect of property management, a request for an audit from the Audit Committee. It is a system that can request that you take necessary measures to prevent and correct the act, revise the neglect facts, or compensate for the damage suffered by the city. (Article 242 of the Local Government Act)

If there is a particular reason, an audit performed by an individual external auditor may be requested instead of an audit performed by an audit committee member. (Article 252-43 of the Local Government Act)
If the Audit Committee finds it appropriate, the mayor concludes a contract with an individual external auditor after a resolution of the council, and an audit based on an individual external audit contract is carried out.

• Individuals residing in Yokohama City
• Groups located in Yokohama City (limited to groups corresponding to the following 1 or 2)
  ①A corporation with a main office or head office located in Yokohama City
  ②In the case of an "organization without corporate status", an organization that has a main activity base in Yokohama City, has the actual situation as an organization, and is active.

※In order to confirm that the requested person is a resident of Yokohama City, a copy of the requested person's resident certificate (in the case of a corporation, a certificate of entry) will be obtained for official use. A copy of the acquired resident certificate (or a certificate of entry) will not be used for any purpose other than the work pertaining to the requested resident audit request.
※If you are unable to confirm that you are living in Yokohama by obtaining a copy of resident certificate, you may be asked to submit a separate document (such as a utility bill receipt) that confirms your actual conditions.

When we perform resident inspection request, presentation of "Yokohama-shi staff measures bill" (hereinafter referred to as "invoice") is necessary.
Refer to the following “How to Make Invoices”.

1. Create an invoice.
2. Attach a certificate of fact ("document certifying facts" prescribed in Article 242 of the Local Government Act)

Please bring it to Audit and Inspection Commission Secretariat or submit it by mail. (We cannot accept faxes or e-mails.)

Please include the following items on the invoice. Vertical writing is fine. Please use "Invoice Form (word: 15KB)".
For description examples, please see "How to make invoices 2 Examples of invoices (p5-p9)" in the explanatory document (PDF: 319KB) of the resident audit request system.

※Notes

• If there are multiple fact certificates
  Please refer to "How to make an invoice (p4)" in the explanatory document (PDF: 319KB) of the resident audit request system, create a "list of facts certificate", attach it to the fact certificate, and submit it. .
• In the case of an organization with no legal status
  Please set up a main activity base in Yokohama City, prepare the actual situation as a group, and submit documents (regulations, member list, officer list, business report, newsletter, etc.) indicating that you are active.
• When multiple individuals (or groups) request under joint name
  As a general rule, the sending of various notices pertaining to the resident audit request will be sent to the representative (or representative organization), so please select the representative (or representative organization) and fill out the invoice. If a representative (or representative organization) has not been selected, Audit and Inspection Commission Secretariat will confirm the representative (or representative organization).

1. Acceptance of invoices
   　　↓
2. Requirement review　　　→　(If the requirements are not met) Determination of non-conduct (rejection) audit
   　　↓
3. (If requirements are met) Decision on audit implementation
   　　↓
4. Implementation of audits
   Give the claimant the opportunity to submit evidence and make a statement.

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   The statement schedule page (The statement will be made publicly in principle.)
   Statement handling policy page
   　　↓
5. Determination of audit results (page of audit results of resident audit request)
   Within 60 days from the day after the invoice was received (within 90 days in the case of an audit under an individual external audit contract), the claimant will be notified of the audit results (recommendation, rejection, rejection) .

   ---

   Recommendation: When it is deemed that there is a reason for the request (measures are required)
   Rejection: When we find that there is no reason for the request (no action is required)
   Rejection: If the audit finds that the requirements are incomplete.

※For the above audit flow, please also refer to “Audit Flow (p10)” in the explanatory document (PDF: 319KB) of the resident audit request system. .

If the claimant is dissatisfied with the audit results, etc., there is a means to file a resident lawsuit and request that measures be taken. (Article 242-2 of the Local Government Act)
The subject of the resident lawsuit is limited to "illegal" financial accounting acts or negligence. In addition, please note that there are the following restrictions during the period of filing a resident lawsuit. (Please check with the court for details.)