Audit Report

The Audit Report shows the annual audit results of the Board.

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 revenues and expenditures 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 financial authorities.
The Board has been striving to submit its Audit Report to the Cabinet earlier than before, which helps the Diet to accelerate the deliberation of the final accounts of the State and enables the audit results to be further reflected in the budget.
The Audit Report has another important function of informing the public of the results of the State budget execution. News media reports on the submission of the Audit Report to the Cabinet 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 revenues and expenditures of the State, ii) whether the amounts in the final accounts of the revenues and expenditures of the State are equal to the amounts in the statements of accounts submitted by the Bank of Japan, iii) whether any item is found to be in violation of the law, Cabinet Order, or the approved budget, or to be improprieties, based on audit findings, iv) whether there are any payments from the reserve fund that have not gone through the procedures for obtaining Diet approval and so on, and may include other matters that the Board finds particularly necessary to report.
Audit results reported in the Audit Report are grouped into mainly the following seven categories, of which 1) to 4) are usually called “Improper/Unreasonable Matters.”

Audit Report
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