(Duties)
Article 199.
Audit commissioners shall audit the performance of financial matters of the ordinary local public body as well as the management of enterprises financed thereby.
2.
In addition to the matters mentioned in the preceding paragraph, audit commissioners may, when necessary, audit the performance of the functions of an ordinary local public body (with the exception of those self-governing functions stipulated by cabinet order to come under the powers of the local labor commission and expropriation commission, and also with the exception of those statutory entrusted functions stipulated by cabinet order to be inappropriate for audit by audit commissioners because of possible jeopardy to national safety, etc.). In such case, matters necessary for the execution of the said audit shall be specified by cabinet order.
3.
In the execution of an audit as laid down in paragraphs 1 and 2 preceding, audit commissioners shall take especial care to ensure that the execution of the financial matters of the said ordinary local public body, the management of enterprises financed thereby and the performance of the functions mentioned in the preceding paragraph, conform to the purport of the provisions of paragraphs 14 and 15 of Article 2.
4.
Audit commissioners shall make audits as provided in paragraph 1, on a fixed date at least once every fiscal year.
5.
In addition to such regular audits, audit commissioners may, when necessary, make extraordinary audits at any time.
6.
Audit commissioners shall, when requested by the chief executive of the ordinary local public body to carry out an audit of the performance of the functions of the said ordinary local public body, carry out an audit of the matters specified in the request.
7.
Audit commissioners may, when necessary or if so requested by the chief executive of an ordinary local public body, audit the performance of accounting and other business of any organization which is financially supported by said ordinary local public body in the form of subsidy, grant-in-aid, financial share, loan, indemnity, interest refundment and the like. This article shall apply also to organizations specified in a cabinet order in which said ordinary local public body has invested, to organizations for which said ordinary local public body guarantees the repayment of the principal of a loan or its interest, to any fiduciary of a trust specified in a cabinet order in which said ordinary local public body has the right to receive benefits, and to any public body or organization which said local public body has entrusted with the management of public facilities according to paragraph 3 of Article 244-2.
