Section V. Final Accounts
(Statement of Accounts)
Article 233.
The chief accountant or treasurer shall in accordance with cabinet order prepare a statement of accounts for each fiscal year to submit, together with deeds and other documents prescribed by cabinet order, to the chief executive within three months after the closing of accounts.
2.
Such statement of accounts and other documents shall be referred to the audit commissioners.
3.
The chief executive shall submit to the assembly for certification the statement of accounts so audited and the comments of the audit commissioners, prior to the meeting for deliberation of the next regular budget.
4.
The comments mentioned in the preceding paragraph shall be determined by the mutual agreement of the audit commissioners.
5.
In submitting the statement of accounts to the assembly for its approval according to paragraph 3, the chief executive shall accompany such statement of accounts with documents describing the results of important policies pursued during the fiscal year accounted for and other documents prescribed by cabinet order.
6.
The chief executive shall submit the statement of accounts, the resolution of the assembly approving it and the comments of audit commissioners mentioned in paragraph 3 to the Minister of Home Affairs (in case of To, Do, Fu or Ken) or to the governor of To, Do, Fu, or Ken (in case of cities, towns or villages), and make public the outline thereof.
(Disposition of a Surplus)
Article 233-2.
Such surplus as may have accrued in the accounts at the end of a fiscal year shall be transferred to the revenue account of the next fiscal year. However, the whole or part of such surplus may by bylaw or by resolution of the assembly be paid into a fund instead.
Section VI. Contracts
(Contracts)
Article 234.
Sale, lease, contract for construction and other contracts shall be entered into through open bidding, restricted bidding, negotiation or public auction.
2.
Restricted bidding, negotiation or auction may not be resorted to, except in cases provided by cabinet order.
