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(Exceptions in Procedure for Designation of a Special-case City)

 

Article 252-26-7.

When in accordance with paragraph 1 of Article 7 notification has been made to the Minister of Home Affairs regarding the establishment of a city the area of which includes the whole area of a special-case city designated in accordance with the same paragraph, it shall be considered that notification has been made by the city concerned under paragraph 1 of Article 252-24 applied mutatis mutandis in line with Article 252-26-4, with the exception of cases where Article 252-26-2 is applicable.

 

Chapter XIII Audit Based on External Audit Contracts

 

Section I. General Rules

 

(External Audit Contracts)

 

Article 252-27.

The term "external audit contract" in this Law shall mean both comprehensive external audit contracts and individual external audit contracts.

 

2.

The term "comprehensive external audit contract" in this Law shall mean a contract which an ordinary local public body listed under paragraph 1 of Article 252-36 shall, in order to achieve the purpose of the provisions of paragraphs 14 and 15 of Article 2, conclude with persons who carry out the said audit for each fiscal year in accordance with the provisions of this Law, the content of the contract being that the ordinary local public body shall be audited by those stipulated in paragraphs 1 or 2 of the following article and shall receive a report concerning the results of the audit.

 

3.

The term "individual external audit contract" in this Law shall mean a contract which an ordinary local public body listed below shall, when a request or demand as listed below has been made, conclude with persons who shall carry out the said audit in accordance with the provisions of this Law, the content of the contract being that the said ordinary local public body shall be audited by those stipulated in paragraphs 1 or 2 of the following article with respect to the said request or demand, and shall receive a report concerning the results of the audit.

(1) An ordinary local public body as stipulated in paragraph 1 of Article 252-39: a request under paragraph 1 of Article 75

(2) An ordinary local public body as stipulated in paragraph 1 of Article 252-40: a request under paragraph 2 of Article 98

 

 

 

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