The duties of the audit commissioner are to perform recurring audits such as the regular audit, the administrative audit, the audit on annual accounts, as well as other audits such as ones requested by metropolitan citizen.
The audits performed in the Tokyo Metropolitan Government is as follows.
The regular audit, while giving due consideration to efficiency, effectiveness and economy, is an audit to ensure that the execution of Tokyo Metropolitan Government financial matters, as well as the management of projects financed thereby, comply with applicable laws and regulations. This audit is performed at least once every fiscal year.
(Clauses 1, 2, 4 and 7, Article 199 of the Local Autonomy Law)
In the Metropolitan Government, "regular audit" used to be referred to as "financial audit". The term was changed to its current title from the 2001 fiscal year.
Link to Planning and Results of "Regular Audit"The administrative audit is an audit to ensure that, besides complying with applicable laws and regulations, the specific functions and/or projects of the Tokyo Metropolitan Government are being carried out with a focus on economy, efficiency and effectiveness, to make certain that they maintain cost efficiency, achieve expected results, and so on.
(Clause 2 (and, when applicable, Clause 7), Article 199 of the Local Autonomy Law)
Link to Planning and Results of "Administrative Audit"The audit of public construction is an audit to ensure that construction work executed by the Tokyo Metropolitan Government is properly carried out from a technical point of view and that it gives due consideration to economy, efficiency, and effectiveness. This is done to ensure that there is no wasteful spending, shoddy workmanship and such, at each stage of execution, from planning, designing, and quantity surveying, through to construction. This audit is performed every fiscal year.)
(Clauses 1 and 5, Article 199 of the Local Autonomy Law)
Link to Planning and Results of "Audit of Public Construction"Audit of organizations which receive subsidies or other forms of financial aid
The audit of organizations which receive subsidies or other financial aid is an audit to ensure that the project to which the Tokyo Metropolitan Government provides certain financial support is managed properly and efficiently in accordance with the objective of the financial support, and that the Metropolitan Government supervises it in an appropriate manner.
Organizations which receive subsidies or other financial aid are organizations to which the Metropolitan Government provides subsidies, grants, contributions, loans, indemnities, interest payments or other forms of financial aid.
Audit of organizations which receive capital investment
The audit of organizations which receive capital investment is an audit to ensure that the project of the said organization is properly managed in accordance with the objective of the capital injection, and that the accounting, construction, property management, and such, of the said organization are performed in an appropriate manner.
Organizations which receive capital investment are organizations in which the Metropolitan Government invests over one fourth of the legal capital and the like thereof.
(Clause 7, Article 199 of the Local Autonomy Law)
The monthly inspection of accounts is performed once a month in order to check the financial data submitted by the chief director of accounting, the public enterprise manager, or such, with the relevant accounting ledgers, and to physically inspect the cash (on hand) on the inspection date.
(Clause 1, Article 235-2 of the Local Autonomy Law)
Link to Planning and Results of "Monthly Inspection of Accounts"The audit of annual accounts is performed every fiscal year at the request of the governor in order to examine the balance in the account statements and relevant documents prepared by the chief director of accounting, manager of public enterprise, and such. The audit also examines whether or not the annual budget is being executed in an efficient and effective manner.
Audit of revenues and expenditures statements (Clause 2, Article 233 of the Local Autonomy Law)
Audit of public enterprise financial statements (Clause 2, Article 30 of the Local Public Enterprise Law)
The audit of fund management is performed at the request of the governor in order to examine the balance in the status of operation statement and other relevant documents. The audit also examines whether or not the operation of the fund is executed in a proper and efficient manner in accordance with the objective of the fund.
(Clause 5, Article 241 of the Local Autonomy Law)
Link to Plannning and Results of "Audit of Fund Management"The audit of fiscal ratios on financial soundness and deficit is performed in order to examine specific ratios to be presented by the governor. One of the primary annual ratios is indicative of the soundness of public finance of local government and the other ratio is indicative of the financing deficit of local public enterprise.
At the request of the governor, the Audit and Inspection Commissioners review the documents which contain the basis of those ratios and judge whether they are computed in a proper manner.
(Clause 1, Article 3 and Clause 1, Article 22 of the Law for the Enhancement of Financial Status of Local Public Bodies)
Link to Planning and Results of "Deficit & Financial Soundness Racio Audits"In addition to the above recurring audits, the following audits may be performed (when necessary) by the Audit and Inspection Commissioners as part of their official duties.
The supplementary audit is performed in order to complement the regular audit when the Audit and Inspection Commissioners find it necessary to further audit the performance of Tokyo Metropolitan Government financial matters and/or the management of projects financed thereby.
(Clauses 1 and 5, Article 199 of the Local Autonomy Law)
Link to Plannning and Results of "Supplementary Audit"An audit requested by citizen is an audit which may be performed if a citizen petitions the Audit and Inspection Commissioners after finding that the governor or any other executive body or official in the service of the Tokyo Metropolitan Government has illegally or improperly disbursed public money, acquired or administered public property, etc.
(Article 242 of the Local Autonomy Law)
Link to Results of "Citizen Petition for Audit"In order to enhance the effectiveness of audits, the Audit and Inspection Commissioners release the details of any remedial measures of which they are notified,which the governor or any other executive agency has taken in response to requests or suggestions/ recommendations that were made in previous audits.
(Clause 12, Article 199 of the Local Autonomy Law)
Link to Results of "Notification of Remedial Measures"