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Type of audit

Last updated on June 21, 2021.

Audits conducted by Audit Committee Members

Review of Internal Control Evaluation Report: Regarding the internal control evaluation report attached to the examination by the mayor, it is examined whether the evaluation by the mayor is properly carried out in accordance with the evaluation procedure, and whether the judgment of whether the deficiencies in internal control are serious deficiencies are made properly. Thing. (Article 150, Paragraph 5 of the Local Government Act)

Financial audit: Regarding the execution of office work related to the city's finances and the management of business related to management, we establish an audit plan every year and periodically audit whether the execution of budget, construction of construction, etc. are performed properly and efficiently. is. (Article 199, Paragraph 1 of the Local Government Act); Financial Audit Results Page

Financial Results Review: We confirm count based on financial statements attached to examination by the mayor in each fiscal year, other related statements and examine whether execution and accounting of budget are performed appropriately and efficiently. (Article 233, Paragraph 2 of the Local Government Act and Article 30, Paragraph 2 of the Local Public Enterprise Act)
Page of financial results and fund operation status review opinion

Cash Checkout: Regarding the cash accounting of cash accounting institutions such as accounting managers, the count is determined every month on a regular basis, and the storage status is inspected. (Article 235-2, Paragraph 1 of the Local Government Act)
Cash checkout results page

Review of Fund Operational Status: In each fiscal year, the fund accumulated for a specific purpose is reviewed to determine whether it is operating efficiently for that purpose. (Article 241, Paragraph 5 of the Local Government Act)
Page of financial results and fund operation status review opinion

Examination of soundness judgment ratio, etc.: We confirm documents which listed restoration judgment ratio attached to examination from the mayor and matter becoming the basis of the calculation and examine whether ratio is calculated appropriately. (Article 3, Paragraph 1 of the Act on Financial Soundness of Local Governments)
Page of soundness judgment ratio and fund shortage ratio examination opinion

Examination of fund shortage ratio, etc.: We confirm documents which listed fund shortage ratio attached to examination from the mayor and matter becoming the basis of the calculation and examine whether ratio is calculated appropriately. (Article 22, Paragraph 1 of the Act on Financial Soundness of Local Governments)
Page of soundness judgment ratio and fund shortage ratio examination opinion

Administrative audit: When the Audit Committee deems it necessary, it audits whether the execution of office work in the city is carried out to ensure fairness and efficiency, and whether the organization is rational. (Article 199, Paragraph 2 of the Local Government Act)
Page of Administrative Audit Results

Audits from time to time: When the Audit Committee deems it necessary, it audits the execution of office work related to the city's finances and the management of business pertaining to management. (Article 199, Paragraph 5 of the Local Government Act)

Audit of Financial Aid Organizations: When the Audit Committee deems it necessary, or when there is a request from the mayor, it audits the organizations that the city provides financial assistance, investment and payment guarantee organizations, trustees of trusts, and designated managers of public facilities. Thing. (Article 199, Paragraph 7 of the Local Government Act)
Page of audit results for financial aid organizations

Public money accounting audits of financial institutions: When the Audit Committee deems it necessary, or when there is a request from the mayor, it audits the accounting work of public money such as designated financial institutions. (Article 235-2, Paragraph 2 of the Local Government Act)

Direct billing audit: When there is request by more than one-fifth of co-signing of person having the right to vote, we inspect about execution of office work of city. (Article 75 of the Local Government Act)

Parliamentary request audit: When requested by City Counsil, we audit the execution of city affairs. (Article 98, Paragraph 2 of the Local Government Act)

Request audit: When there is request of the mayor, we inspect about execution of office work of city. (Article 199, Paragraph 6 of the Local Government Act)
Request audit results page

Resident audit request: It is a system to request an audit from the Audit Committee when citizens find that there is an illegal or unreasonable act in financial accounting by staff of the city or a fact of negligence in financial accounting. (Article 242 of the Local Government Act)
Page of Resident Inspection Request System
Page of audit results of resident audit request

Liability audit: When there is request of the mayor, we inspect whether there is fact that the staff caused damage to city and decide whether there is liability of the staff and the amount of compensation. (Article 243-2-2, Paragraph 3 of the Local Government Act)

Comprehensive external audit: For financial affairs of Yokohama City and those that Yokohama City provides financial assistance, an external auditor determines the audit theme and conducts audits. (Article 252-37 of the Local Government Act)
Individual External Audits: In audits based on requests or requests, such as requests for residents' audits, an audit by an external auditor can be requested instead of audits by the Audit Committee members. (Local Government Act Article 252-39, Article 252-40, Article 252-41, Article 252-42, Article 252-43)
External Audit System Page
Comprehensive external audit results page

Financial Audit Division, Audit and Inspection Commission Secretariat Audit Department

Phone: 045-671-3356

Fax: 045-664-2944

Page ID: 368-881-318