1. Incur obligations;
2. Order under paragraph 1 of Article 232-4 or confirm under paragraph 2 of the same article;
3. Disburse or pay public money;
4. Make surveillance or inspection under paragraph 1 of Article 234-2.
Where such damage has been caused by two or more officers, each officer shall be liable therefore according to his/her respective responsibilities and contributions to such damage.
If the chief executive find that any officer referred to in paragraph 1 has caused damage to the ordinary local public body by any one of the acts enumerated therein, he/she shall request the audit commissioner(s) to investigate the fact and to determine his/her liability and, if liable, the amount of indemnity. Upon such determination, he/she shall order indemnification within a specified period, provided that such order shall be barred by the lapse of three years from the day when the fact came to knowledge, in the case referred to in the first sentence of paragraph 1, or from the day when the fact happened, in the case referred to in the second sentence of the same paragraph.
Where the audit commissioner(s) determined that the officer is liable under the preceding paragraph, the chief executive may remit the whole or a part of his/her liability with the consent of the assembly, if he/she find warrantable the evidence presented by him/her that such damage was ascribable to unavoidable accidents or circumstances. Such remission shall be referred to the assembly, together with the opinion of the audit commissioner(s) which he/she shall hear in advance.
A decision in accordance with paragraph 3, or the determination of an opinion under the preceding paragraph, shall be by the mutual agreement of the audit commissioners.
Any person dissatisfied with the order given under paragraph 3 may appeal to the Minister of Home Affairs, if given by the governor of To, Do, Fu or Ken or to the governor of To, Do, Fu or Ken, if given by the mayor of a city, town or village. He/She may also take exception thereto.
The chief executive shall consult with the assembly to give decision upon such exception.
The assembly shall form its opinion within twenty days from the day of such consultation.
Where any one is liable for damage under paragraph 1, the provisions of the Civil Code on liability for damage shall not be applicable to his/her liability.