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Yokohama-shi checkup committee auditing standards

Last update date February 25, 2020

Yokohama-shi checkup committee auditing standards


December 18, 2019


Checkup committee decision


(purpose)

In Article 1 Yokohama-shi (we say "city" as follows.), we shall perform inspection, inspection decided that checkup committee performs and examination (we say "inspection" as follows.) and other acts by place to set of this standard.

(purpose of inspection decided that checkup committee performs and other acts)

Article 2 inspection and other acts adapt to official regulations that budget and laws and ordinances, the regulations, rules or other cities or inspection object group set about (we limit to thing modifying the financial support concerned by the execution of receipt and disbursement or other desk work of thing that city gives financial support about group targeted for inspection.) such as management of desk work of (we say "group targeted for inspection" as follows.) such as groups which inspection was for such as city and financial assistance group and the execution and are correct and we find effective and economical and effective conduct and find trust to municipal administration and are intended that we contribute to increase of the welfare of inhabitants.

2 checkup committees form opinions based on evidence that we obtained by oneself and decide reports about result and submit this to City Counsil and the mayor, connected committee or committee member (we say "the mayors" as follows.) and connected government enterprise manager (we say "company manager" as follows.).

(types such as inspection and the principal objective)

We shall advocate types such as inspection in this Article 3 standard next and focus on setting of each issue concerned each.

(1) Of inhabitants directly inspection (Local Government Act (1947 law No. 67.based on request We say "law" as follows.inspection by regulations of) Article 75)

When there was request for inspection from person having the right to vote about the execution of desk work of city with joint signature of 1 per 50 or more of total number, about matter modifying the request, is there validity in fact of processing and the execution?

(2) Inspection (inspection by regulations of law Article 98 Paragraph 2) based on request for City Counsil

When there was request for inspection from City Counsil, about matter affecting the request, is there validity in fact of processing and the execution?

(3) Internal control evaluation report examination (examination by regulations of law Article 150 Paragraph 5)

About internal control evaluation report that examination was demanded from the mayor, evaluation by the mayor is carried out along evaluation procedure appropriately, and is judgment whether or not we fight serious defect about defect of internal control performed appropriately?

(4) Financing inspection (inspection by regulations of law Article 199 Paragraph 1)

Management of business to affect the execution of desk work about financial affairs of city and management adapts to laws and ordinances and it is correct and raises greatest effect for minimum expense, and do you act for rationalization of the organization and administration?

(5) Administrative inspection (inspection by regulations of law Article 199 Paragraph 2)

The execution of desk work of city adapts to laws and ordinances and it is correct and raises biggest effect for minimum expense, and do you act for rationalization of the organization and administration?

(6) Inspection (inspection by regulations of law Article 199 Paragraph 6) based on demand of the mayor

When there was demand of inspection from the mayor, about matter affecting the demand, is there validity in fact of processing and the execution?

(7) Inspection (inspection by regulations of law Article 199 Paragraph 7) such as financial assistance groups

Receipt and disbursement or other desk work (thing concerned with the financial support concerned is best.) of group letting you manage thing guaranteeing payment of principal of borrowed money or interest, trustee of trust of real estate which city has the receive benefits right and public facility adapts to official regulations that laws and ordinances and the inspection object group concerned set and are corporation, city where thing, city where city gives subsidy, grant, contribution, loan, loss compensation, financial support of interest supply and others finance with a quarter or more of things following capital, these basic gold or other performed along purposes such as the financial support concerned?

(8) Financial statements examination (law Article 233 Paragraph 2 and local public corporation act (1952 law No. 292. We say "the public plan method" as follows.examination by regulations of) Article 30 Paragraph 2)

Each accounts financial statements that examination was demanded from the mayor and affiliated documents adapt to laws and ordinances and is it correct?

(9) Cash accounting inspection (inspection by regulations of 2 Paragraph 1 of law Article 235)

Is the receipt and disbursement desk work of cash which accounts manager, company manager keep carried out exactly?

(10) Public money receipt and disbursement inspection (inspection by regulations of 2 Paragraph 2 of law Article 235 and 2 Paragraph 1 of public plan method Article 27) of financial institution

It is performed by place that laws and ordinances set about desk work of storing of public money modifying duties of law Article 235 Paragraph 2 or city which financial institution appointed by regulations of public plan method Article 27 handles or government enterprise or payment, and, also, is it performed according to the promise of designated contract?

(11) Fund operational situation examination (examination by regulations of law Article 241 Paragraph 5)

Calculation of documents indicating the operational situation of each fund that examination was demanded from the mayor is accurate, and is operation of fund performed surely and effectively?

(12) Inhabitants request inspection (inspection by regulations of law Article 242)

When we attach document proving the fact about act in illegal or unfair financial accounting by the head to establish in law Article 242 or committee or committee member or the staff or fact to neglect, and there was request for inspection from inhabitants, act in financial accounting which is illegal or unfair about matter modifying the request or fact to neglect is warm.

(13) Compensation responsibility inspection (inspection by regulations of 2 2 Paragraph 3 of law Article 243 and public plan method Article 34) of the staff based on demand of the mayor or company manager

When there was demand of inspection from the mayor or company manager about determination of amount of having compensation responsibility or not of the staff and compensation, is there fact that the staff of city caused damage to city about matter modifying the demand? When there is the fact, the staff of city has compensation responsibility, or, also, is the amount of compensation salmon roe?

(14) Examination (law (2007 law No. 94 about fiscal restoration of local public entity.such as the restoration judgment ratios We say "the restoration method" as follows.examination by regulations of) Article 3 Paragraph 1)

Documents which listed the basics of restoration judgment ratio that examination was demanded from the mayor and calculation and matter that it is adapt to laws and ordinances and is it correct?

(15) Examination (examination by regulations of restoration method Article 22 Paragraph 1) such as the lack of funds ratios

Documents which listed the basics of lack of funds ratio that examination was demanded from the mayor and calculation and matter that it is adapt to laws and ordinances and is it correct?

(ethic model)

We maintain noble-minded personality, and Article 4 checkup committee shall accomplish the duties in conformity with in faithfulness and this standard.

(secret maintenance)

We leak this elsewhere or Article 5 checkup committee must not use secret that we were able to know in duties for other purposes on carrying out inspection. After having retired from the job, also, it is said that it is similar.

(independency, manner of fair impartiality and fair attention)

Article 6 checkup committee maintains manner of fair impartiality by independent and objective viewpoint and shall accomplish the duties.

2 checkup committees pay fair attention and shall accomplish the duties.

(specialty)

Article 7 checkup committee plans improvement of ability for own specialty and accumulation of knowledge that it is demanded that we have superior knowledge and opinion about financial management of city, management or other administrative administration of business and accomplishes the duties and shall act for study we maintain the specialty and to find.

2 checkup committees shall let study act to plan improvement of ability for own specialty and accumulation of knowledge about financial management of city, management or other administrative administration of business so that duties of checkup committee are accomplished in conformity with this standard for the staff (we say "staff of secretariat" as follows.) of Audit and Inspection Commission Secretariat.

(management of quality)

Article 8 checkup committee shall secure quality that is sought on accomplishing the duties in conformity with this standard.

2 checkup committees shall perform conduct and supervision for staff of secretariat appropriately to secure quality prescribed in foregoing paragraph.

3 checkup committees inspection (inspection prescribed in Article 3 No. 12 is excluded. We say "financing inspection" as follows, and evidence and result or other checkup committees make need and admitting matter as inspection records in plan of), contents such as financial affairs inspection, process of judgment and shall save.

(plans such as financing inspection)

Article 9 checkup committee devises plans such as financing inspection and shall carry out financing inspection based on the plan.

Plans such as 2 financial affairs inspection divide this into program for the year and execution plan, and program for the year shall devise execution plan before conduct such as the financial affairs inspection concerned after the start at the first checkup committee meeting in the year at the latest.

When 3 checkup committees devise program for the year, risk (say factor to obstruct the achievement of organization purpose. We shall set matter to raise next of program for the year after having the same as follows, and having taken contents of) and degree, past inspection result, the measures situation of inspection result, inspection resources into consideration generally.

(1) Types such as financing inspection of conduct plan and object

(2) Conduct planned time according to types such as financing inspection

(3) Other matters which admits that it is necessary

4 checkup committees shall set matter to raise next of execution plan. In this case, we shall take importance of influence that risk to affect object of (inspection prescribed in Article 3 first, No. 2, No. 6 and No. 13 is excluded.) gives to financing inspection into consideration.

(1) Types such as financing inspection

(2) Objects such as financing inspection

(3) Main viewpoints such as financing inspection or examination item

(4) Implementation period such as financing inspection

(5) The conduct systems such as financing inspection

(6) Matter which admits that it is necessary in conduct such as other financing inspection

(change of plans such as financing inspection)

When phenomenon that we grasped as premise of plans such as financing inspection or environment changes or when we discover serious new fact affecting in prior risk evaluation in conduct processes such as financial affairs inspection, Article 10 checkup committee shall change plans such as financial affairs inspection appropriately as needed.

(notice of conduct such as financing inspection)

Range to inspect financial affairs beforehand when Article 11 checkup committee carries out financing inspection and conduct schedule the City Counsil chairperson (it is only on the condition that City Council Bureau became a target of financing inspection.) We shall notify, mayors and the head of group targeted for inspection.

(identification and correspondence of risk)

Article 12 checkup committee financing inspection (from the Article 3 first to No. 3, inspection prescribed in No. 6 and No. 13 and examination are excluded. We shall carry out financial affairs inspection after having the same, and distinguishing target risk of) in Honjo and next article Paragraph 2, and having examined contents of the risk and degree.

(financing inspection that depended on internal control)

Article 13 checkup committee collects information about the maintenance situation of internal control and the operational situation in examination of contents of risk of preceding article and degree and shall judge.

2 checkup committees shall perform financing inspection in consideration for degree to depend on internal control depending on types such as financing inspection appropriately.

(conduct procedure for financing inspection)

We choose inspection procedure to need, and Article 14 checkup committee shall carry out financial affairs inspection based on plans such as financing inspection to obtain evidence such as necessary financing inspection effectively and effectively.

Inspection procedure prescribed in 2 foregoing paragraphs decides to perform collation, poking each other, jitsusa, attendance, confirmation, question based on documents, account book, paper, specifications or other records.

3 checkup committees shall be decided about choice application of inspection procedure in consideration of importance, effect, range, days.

(evidence acquisition such as financing inspection)

Article 15 checkup committee obtains evidence about desk work business to be targeted for inspection from city or group targeted for inspection on carrying out financing inspection and shall examine this.

When phenomenon that we did not assume or the situation occurs or when as a result of having evaluated evidence such as financing inspection, 2 checkup committees discover new fact, they add inspection procedure appropriately, and they shall obtain evidence such as necessary financial affairs inspection.

(organic cooperation such as various inspection and adjustment)

We adjust that various inspection cooperates as for the Article 16 checkup committee organically mutually and are performed and shall perform inspection.

(committee member specialized in inspection, outside cooperation with inspectors)

Article 17 Chief Audit Commissioner elects committee member specialized in inspection to listen to opinion of checkup committee except Chief Audit Commissioner as needed and, about investigation into necessary matter, can entrust committee member specialized in inspection.

2 checkup committees plan intelligence after cooperation with inspector, auditor, inspector of city or group targeted for inspection as needed on carrying out inspection and shall act for conduct such as effective and effective inspection.

When profit utilizes information that we obtained from person advocating in foregoing paragraph, 3 checkup committees take degree of reliability to be based on the situation of management of those quality into consideration and we utilize profit and shall decide method.

4 checkup committees shall consider between person raising in Paragraph 2 not to affect conduct of mutual inspection.

(making such as reports about results such as financing inspection and submission)

Article 18 checkup committee makes report about result of inspection to affect inspection prescribed in the first in Article 3 and we send to representative of request for inspection to prescribe for the same issue and shall submit to City Counsil and the mayor.

2 checkup committees make report about result of inspection to affect inspection to prescribe by No. 7 from Article 3 No. 2 and No. 4 and shall submit to City Counsil and the mayor.

3 checkup committees attach to the report concerned about report about result of inspection of former Paragraph 2 and can submit the opinion and, about matter admitting that it is necessary to take measures in City Counsil and the mayor among the reports concerned particularly, refer reason for the person and can recommend that you should take necessary measures.

When 4 checkup committees finished examination prescribed in Article 3 No. 3, No. 8, No. 11, No. 14 and No. 15, they shall submit opinion to the mayor.

5 checkup committees make report about result of inspection prescribed in Article 3 No. 9 and shall submit to City Counsil and the mayor.

6 checkup committees make report about result of inspection prescribed in Article 3 No. 10 and shall submit to City Counsil, the mayor and relevant company manager.

7 checkup committees make report about result of inspection prescribed in Article 3 No. 13 and shall submit to the mayor or relevant company manager.

(hearing such as opinions)

When it is necessary before decision of report about indication, opinion that as a result of having carried out inspection, are arrived at and advice, Article 19 checkup committee shall hear opinions from the head of the ward station headquarters to be for.

(the items mentioned to reports about results such as financing inspection)

As a general rule, matter or other checkup committees raising next shall list matter admitting that it is necessary in reports about results such as Article 20 financial affairs inspection.

(1) That we are based on this standard

(2) Types such as financing inspection

(3) Objects such as financing inspection

(4) Main viewpoints such as financing inspection or examination item

(5) Conduct contents such as financing inspection

(6) Implementation period such as financing inspection

(7) As a result of financing inspection

Other checkup committees shall list so need and admitting matter in results such as financing inspection of 2 foregoing paragraph No. 7 depending on types such as financing inspection to publish to each Article 3 issue as far as we carried out financial affairs inspection according to the items mentioned from the foregoing paragraph first to No. 6 when matter to raise to each Article 3 issue can judge with appropriateness in the important point.

When matter to raise to each issue concerned cannot judge with appropriateness in the important point, other checkup committees shall list so need and admitting matter in results such as financing inspection of 3 Paragraph 1 No. 7 depending on types such as financing inspection to publish to each Article 3 issue.

When matter needing correction or improvement is accepted, 4 checkup committees list the contents in results such as financing inspection and shall act to list causes of the matter which became clear as needed in conduct processes such as financial affairs inspection concerned.

(notices of result of inhabitants request inspection)

When reason admits that there is not for request, Article 21 checkup committee notifies claimant of so about inspection prescribed in Article 3 No. 12 and recommends that you show period to request for City Counsil, the mayor or the staff when reason admits that there is and should take necessary measures and shall notify claimant of contents of the advice concerned.

(consultation)

Article 22 shall depend on consultation of checkup committee about matter to raise next.

(1) Decision of report about result of inspection to prescribe by No. 7 from Article 3 first, No. 2 and No. 4

(2) Decision of opinion to attach to report of last issue

(3) Decision of advice to affect report of the first

(4) Decision of opinion to affect examination prescribed in Article 3 No. 3, No. 8, No. 11, No. 14 and No. 15

(5) Advice by regulations of law Article 242 Paragraph 4 affecting inspection prescribed in Article 3 No. 12, inspection by regulations of article Paragraph 5 and advice and decision about opinion by regulations of article Paragraph 10

(6) Decision by regulations of 2 2 Paragraph 3 of law Article 243 to affect inspection prescribed in Article 3 No. 13 and public plan method Article 34 and decision of opinion by regulations of 2 2 Paragraph 8 latter halves of law Article 243 and public plan method Article 34

(7) Development of auditing standards by regulations of 4 Paragraph 1 of law Article 198 and Paragraph 4 and change

(8) Discussion about person letting you assist desk work of inspection that outside inspector carries out

(9) Opinion about cancellation of inspection from the outside contract concluding with outside inspector

(10) Decision of opinion to affect the contract conclusion of inclusion inspection from the outside

(11) Decision of opinion about discussion such as privy investigations in inspection that inclusion outside inspector carries out and inspection result

(12) Decision of opinion about the conclusion of conduct of inspection based on individual inspection from the outside contract to affect inspection prescribed in Article 3 first, No. 2, No. 6 and No. 7 and individual inspection from the outside contract and decision of opinion about discussion such as privy investigations in inspection that person (we say "individual outside inspector" as follows.) who concluded individual inspection from the outside contract carries out and inspection result

(13) Discussion about decision of thing by inspection based on individual inspection from the outside contract to affect inspection prescribed in Article 3 No. 12 and attendance when the individual outside inspector states

(14) Decision whether or not there is reason for request based on inspection result of individual outside inspector concerned with inspection prescribed in Article 3 No. 12 and advice

(15) Opinion about establishment of the regulations about a part immunity from responsibility of compensation for damages responsibility of the mayors by 2 regulations of law Article 243 and the staff (we remove person targeted for order of compensation by regulations of 2 2 Paragraph 3 of law Article 243.) of city or reorganization

When there is matter which cannot be decided by consultation of foregoing paragraph by each checkup committee not agreeing about decision of report of the foregoing paragraph first, 2 checkup committees submit opinion of each checkup committee about so and the matter concerned to City Counsil and the mayor, and they shall announce.

(public announcement of results such as inspection)

Article 23 checkup committee shall announce contents of matter to advocate in from the preceding article Paragraph 1 first to No. 6 and No. 14 by joint signature of all the checkup committees (we remove checkup committee who did not carry out inspection by jo* or other reasons.).

When there was submission of report about result of inspection from the individual outside inspector concerned with inspection prescribed in Article 3 first, No. 2, No. 6 and No. 7, 2 checkup committees shall announce this by joint signature of all the checkup committees.

We shall perform public announcement of results such as 3 inspection by registering to Yokohama city bulletin.

(public announcements of the measures situation)

When there is notice of contents of measures from person who received report about result of inspection and person who received advice to modify report about result of inspection, Article 24 checkup committee shall announce contents of the measures concerned.

2 checkup committees shall demand report of the situation of measures or the situation that measures are not taken for from person who received report about result of inspection and person who received advice to modify report about result of inspection at good time.

(commission)

Inspection secretary general establishes necessary matter about conduct of this Article 25 standard.

Supplementary provisions

This standard takes effect on April 1, 2020.

Inquiry to this page

Audit and Inspection Commission Secretariat auditing department inspection management section

Telephone: 045-671-3360

Telephone: 045-671-3360

Fax: 045-664-2944

E-Mail address [email protected]

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