The report, contains results of audits the Board conducted in the year 2023 (in audit implementation period: October 2022- September 2023) on the final accounts of annual expenditures and revenues of State and government-affiliated institutions for Fiscal Year 2022.
Full text of the fiscal year 2022 Audit Report is only available in Japanese.
On November 21, 2023, the 77th Governing Board Meeting of the International Organization of Supreme Audit Institutions (INTOSAI) was held in Vienna, Austria. Commissioner TANAKA from the Board of Audit of Japan participated in the Meeting.
On December 6-7, 2023, the 27th Tokyo International Meeting on Audit was held in Tokyo. Panelists from France, Germany, United Kingdom, United States of America and Japan participated in the meeting.
From June 29 to July 21, The Knowledge Co-Creation Program in Government Audit on Public Construction Works was held in Tokyo. 10 participants from 10 countries participated in the program.
The Board has been given the mandate of government auditing since its establishment in 1880, despite some changes in its status.
Every country in the world has its own government auditing institution, while varying in name, status or type of organization, in order to ensure proper administration of public finances.
The Constitution of Japan
|Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit (Note), during the fiscal year immediately following the period covered.
The organization and competency of the Board of Audit shall be determined by law.
|(Note)The statement of audit is also called the Audit Report.
The Board of Audit Act
|The Board of Audit has a status independent from the Cabinet.
|(1) The Board of Audit audits the final accounts of the expenditures and revenues of the State, pursuant to the provisions of Article 90 of the Constitution of Japan, and also audits such accounts as are provided for by law.
(2) The Board of Audit continuously conducts its audit, supervises financial management, ensures its adequacy, and rectifies any defects.
(3) The Board of Audit shall conduct its audit with the objective of accuracy, regularity, economy, efficiency, effectiveness, or other objectives necessary for auditing.
As a constitutional organization that is independent of the Cabinet and belongs to neither the Diet nor the Courts, the Board audits State accounts as well as those of public organizations and other bodies as provided by law, and also supervises financial management to ensure its adequacy.