Main Audits Conducted by the Audit Committee

Regular Audit (Audit based on the provisions of Article 199, Paragraphs 1, 2, and 4 of the Local Autonomy Act)

Audits are conducted focusing on whether the execution of financial affairs, management of business related to operations, and execution of tasks are properly handled in accordance with laws and regulations, and whether they are carried out reasonably and efficiently, with departments, sections, and facilities selected as units of audit.
The results of the audit are reported to the mayor and others and made public.

Audit of Financial Assistance Organizations (Audit pursuant to Article 199, Paragraph 7 of the Local Autonomy Act)

Audits are conducted focusing on whether the financial assistance, such as subsidies and investments provided by the City, and the execution of accounting and other administrative tasks related to such financial aid for organizations and designated managers of public facilities, are carried out properly and efficiently, and whether the guidance and supervision by the relevant departments over these organizations are appropriately performed.
The results of the audit are reported to the mayor and others and made public.

Audit of Financial Statements and Examination of Fund Management Status (Examination based on the provisions of Article 233, Paragraph 2, Article 241, Paragraph 5 of the Local Autonomy Act, and Article 30, Paragraph 2 of the Local Public Enterprise Act)

At the request of the Mayor, we will examine the financial statements of the General Fund, Special Account, Sewerage Operations Account, and Hospital Operations Account, focusing on whether the financial figures are accurate, whether the budget execution or business management is being conducted appropriately and efficiently, and whether the fund management is being carried out properly. After the examination, we will submit an Opinion Statement to the Mayor.

Examination of the Soundness Judgment Ratio, etc. (Examination based on the provisions of Article 3, Paragraph 1 and Article 22, Paragraph 1 of the Act on the Soundness of Finances of Local Governments)

At the request of the mayor, we will review the documents that describe the soundness judgment ratio, the funding shortage ratio, and the matters that form the basis for their calculation. After the review, we will submit the review Opinion Statement to the mayor.

Monthly Financial Inspection (Inspection based on the provisions of Article 235-2, Paragraph 1 of the Local Autonomy Act)

We primarily inspect whether the cash handling and storage are properly conducted for the General Fund and Special Account, Sewerage Operations Account, as well as the Hospital Operations Account.
The inspection results are reported to the mayor and others and made public.