Coverage of Audit
Those which are subject to audit by the Board are classified into two categories, i) those which the Board must audit regularly (Permanent Audit subject) and ii) those which the Board may audit when the Board deems it necessary (Selective Audit subject), ranging from the whole of the State accounts and bodies which the State has its stake, to prefectures, municipalities and other organizations as grantees of subsidies and other financial assistance from the State.
To conduct an audit of those which are subject to the Board’s discretionary audit, a decision of the Audit Commission is required. The Board notifies such a decision to the relevant auditees.
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