7 Ensuring fairness and improving transparency
(1) Improvement of administrative procedures ：
Local authorities should draw up administrative procedure ordinances at an early date and work to substantiate the content on the basis of the actual circumstances of operation.
Projects which are not covered by the ordinances should be implemented in line with the aims of the ordinances.
(2) Promotion of disclosure of information
Local authorities should prepare a system for the disclosure of information and work to substantiate the content on the basis of the actual circumstances of operation. Local authorities should also manage information appropriately by putting administrative documents into databases and at the same time, set out the terms for the disclosure of administrative information.
(3) Strengthening of inspections
To ensure appropriate and effective administration, audit by audit commissioners should be strengthened and at the same time active use should be made of the newly-established audit by outside auditor system. Municipalities should also consider the setting up of joint secretariats of audit commissioners with neighboring municipalities in order to strengthen the audit function and improve efficiency.
(4)Providing information to residents
1： In the promotion of administrative reform it is important that information on the content and state of implementation are accessible to the public, and at the same time the understanding and support of the residents are essential. Local authorities should actively make public full information on the content and state of implementation of their reforms.
The information given should include as much data as possible to enable residents to make comparisons with past results and with the achievements of other local authorities.
2： When local authorities publicize information about their reforms, they should use a variety of communication media including the Internet in order to give residents greater access, and should also establish forums suited to regional circumstances for the purpose of listening to the demands of residents and explaining the reforms to them.
8 Improvement of finances through the rationalization and reduction of expenses
1： Local authorities should carry out a thorough review of their expenses as a whole and then work to reduce and rationalize them being particularly careful that budgets are strictly adhere to.
2： Local authorities should work to increase the rate of local tax collection through the proper grasp of taxable objects and tax bases and the steady implementation of default settlements. At the same time non-tax revenues should be increased through proper application of payment by beneficiary and improved collection rates in order to assure independent sources of revenue.
