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Audit Report

According to the provision of Article 90 of the Constitution, the Board prepares an Audit Report showing the results of all audits conducted each year and sends it to the Cabinet with the audited final accounts of the expenditures and revenues of the State. The Cabinet then submits both of them to the Diet. The Audit Report is used for deliberation of the State’s final accounts in the Diet session and for future administration by the financial authorities.
Recently, the Board has expedited the submission of the Audit Report to the Cabinet in order to contribute to the deliberation of the final accounts in the Diet.
In addition, the Audit Report has another important function of informing the public of the results of the State budget execution. The news media reports on the submission of the Audit Report to the Cabinet which attracts the attention of the public.

The Audit Report must cover eight categories of matters as provided by the Board of Audit Act including i) verification of the final accounts of the expenditures and revenues of the State, ii) whether the amounts in the final accounts of the expenditures and revenues of the State correspond to the amounts in the statements of accounts submitted by the Bank of Japan, iii) whether the audit resulted in an item being found in violation of the law, Cabinet Order, or the approved budget, or being found improper, iv) whether there was any disbursement from the reserve fund that did not pass through the procedures for obtaining the Diet's approval and so on, and may include other matters that the Board finds it particularly necessary to report.
Audit results reported in the Audit Report are grouped into mainly the following seven categories, of which those from 1) to 4) are usually called “Improper/Unreasonable Matters.”

Audit Report
3-2-2,Kasumigaseki,Chiyoda-ku,Tokyo 100-8941 Japan[Map (PDF:54KB)]
Tel:81-(0)-3-3581-8125
(c)2011 Board of Audit of Japan