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)

The audit will be conducted with a focus on whether the execution of financial operations and the management of business related to management are being handled appropriately in accordance with laws and regulations, and whether they are being carried out rationally and efficiently, selecting the targets of the audit by department, section, or facility.
The results of the audit are reported to the mayor and made public.

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

The city conducts audits focusing on whether the financial assistance provided to organizations, such as subsidies and investments, and the management of public facilities by designated managers are being executed properly and efficiently, as well as whether the guidance and supervision by the relevant departments towards these organizations are appropriate.
The results of the audits are reported to the mayor 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)

Inspections will focus on whether cash receipts and disbursements, as well as the safekeeping of funds, are being conducted properly for the General Fund, Special Account, Sewerage Operations Accounting, and Hospital Operations Accounting.
The results of the inspections are reported to the mayor and made public.