日本財団 図書館


2.

When a demand has been made under paragraph 1 of Article 242 seeking audit based on an individual external audit contract in accordance with the preceding paragraph (hereinafter referred to in this article as the "demand for individual external audit"), and if it is considered appropriate, in response to the demand for individual external audit relating to residents' demand for audit, that audit based on an individual external audit contract replace audit by the audit commissioners, the audit commissioners shall decide on an audit based on an individual external audit contract, and shall give notification of the decision to the chief executive of the said ordinary local public body within twenty days from the day the said demand for individual external audit was made. In such case, the audit commissioners shall immediately notify the petitioners involved in the said demand for individual external audit that the said notification has been made.

 

3.

The provisions of paragraphs 5 to 11 of Article 252-39 shall apply mutatis mutandis when notification is made according to the stipulations of the first sentence of the preceding paragraph. In such case, "When the assembly has passed a resolution to substitute audit based on an individual external audit contract for audit by the audit commissioners in response to the demand for individual external audit involving a demand for general audit" in paragraph 5 of the said article shall read "when notification been made in accordance with the stipulations of the first sentence of paragraph 2 of Article 252-43": "relating to the matters involved in the said demand" shall read "relating to the demand for individual external audit involving a residents' demand for audit according to the stipulations of the same paragraph": "under paragraph 3" in paragraph 7 of the same article shall read "in the decision to adopt audit based on an individual external audit contract instead of audit by audit commissioners, accordance with paragraph 2 of Article, 252-43": and "the demand for individual external audit involving a demand for general audit" in item 1 of paragraph 8 of the same article shall read "the demand for individual external audit relating to a residents' demand for audit in accordance with the stipulations of paragraph 2 of Article 252-43".

 

4.

The person who has concluded an individual external audit contract in accordance with paragraph 5 of Article 252-39 applied mutatis mutandis in line with the preceding paragraph shall, within the period of the individual external audit contract stipulated in the said individual external audit contract, carry out an audit of the matters relating to the demand for individual external audit involving a residents' demand for audit, make a report on the results of the audit, and submit this to the audit commissioners.

 

 

 

BACK   CONTENTS   NEXT

 






日本財団図書館は、日本財団が運営しています。

  • 日本財団 THE NIPPON FOUNDATION