日本財団 図書館


11.

The chief executive of a body targeted for a comprehensive external audit who has, in accordance with preceding paragraph, concluded an individual external audit contract in accordance with paragraph 5 shall inform the assembly of the same.

 

12.

The person who has concluded an individual external audit contract in accordance with paragraph 5 shall within the period of the individual external audit contract stipulated in the individual external audit contract, carry out an audit of the matters relating to the demand for individual external audit involving a demand for general audit, make a report on the results of the audit and submit this to the assembly, the chief executive, and the audit commissioners of the ordinary local public body with which the said individual external audit contract was concluded, as well as, where relevant, to the board of education, the election administration committee, the personnel committee or the equity committee, the public safety committee, the regional labor relations commission, the agricultural committee, and other committees or committee members as provided by law.

 

13.

When the report on the results of the audit under the preceding paragraph has been submitted, the audit commissioners shall forward this to the representative of the petitioners for the individual external audit relating to the demand for the said general audit, and shall also publish the same.

 

14.

The provisions of paragraphs 1, 2 and 4 to 6 of the preceding article shall apply mutatis mutandis to the audit by the individual external auditor with regard to the matters relating to the demand for the individual external audit relating to the demand for the general audit. In such case, "body targeted for comprehensive external audit" in paragraphs 2 and 4 of the same article shall read "ordinary local public body which has concluded an individual external audit contract", "paragraph 5 of the preceding article" in paragraph 6 of the same article shall read "paragraph 12 of the following article" and "the body targeted for comprehensive external audit" in the same paragraph shall read "the ordinary local public body which has concluded an individual external audit contract".

 

 

 

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