The Board follows up the audit findings reported in the Audit Report, including improprieties, matters on which the Board presented its opinions and/or demanded corrective measures, by collecting reports from auditees as to whether damages incurred to the State or organization have been rectified, or as to what measures have been taken to prevent any recurrence, or as to how relevant persons are disciplined. Collection of reports continues until the case has been completed.

(1) Have damages of the State been rectified?

The Board checks the progress of corrective action taken to rectify improprieties described in the Audit Report, including:

1. a. Collection of additional tax
2. b. Repayment of insurance benefits and State subsidies
3. c. Advanced redemption of loans
4. d. Remedial works
5. e. Others

The Board reports the status of these corrective actions in the Audit Report.

(2) What kind of measures have been taken to prevent recurrence?

The Board ensures whether auditees, in regard to audit findings, have taken steps to rectify or improve the current system (such as amendments to related laws and regulations, revision of manuals and specifications, and improvements in administrative procedures), and have provided the officers in charge with proper advice (via official documents, meetings and training courses, internal audit and examinations, etc.).

The result of the follow-up on audit findings of which the Board presented its opinions and/or demanded measures are required to be described in the Audit Report, usually for the following fiscal year.
Also, the Board continually follows up matters on which auditees took measures for improvement following the Board’s audit findings and describes the results of the follow-up in the Audit Report.

(3) What disciplinary action has been taken against officials in charge?

The Board grasps what kind of disciplinary action is taken by the Ministries and Agencies etc. in charge against the officials (responsible persons and their supervisors) in charge of improprieties in the Audit Report.