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Integrity Scorecard

2007 Assessment

Japan: Integrity Indicators Scorecard

Japan: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
55	In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
56	Is the supreme audit institution effective?	100
57	Can citizens access reports of the supreme audit institution?	100

Indicator and sub-Indicator Details

In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments: Yes, there is the Board of Audit (BA).

References: Article 90 of the Constitution of Japan.

Is the supreme audit institution effective?

56a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments:

References: Article 1 of the Board of Audit Act (BAA).

56b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments: The terms of commissioners is seven years and they cannot be removed without relevant justification.

References: Article 5, 6, 8 of Board of Audit Act (BAA).

56c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments: The Board of Audit (BA) consists of three commissioners, one of them is president, and of about 1,300 full-time staff.

References: Publicity Magazine "BA" 2005, vol. 18.

56d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments: The commissioners are appointed by the cabinet with the consent of both Houses of Diet and finally approved by the Emperor.

References: Article 4 of Board of Audit Act (BAA).

56e: In practice, the audit agency receives regular funding.

Score:

100

Comments: As a governmental agency, the Board of Audit receives necessary funding from national annual budget.

References: Interview with Mr. Hidetaka Mihara, former Secretary General of the Board of Audit.

56f: In practice, the audit agency makes regular public reports.

Score:

100

Comments: Annual final accounts of the expenditures and revenues of the state are to be audited by the Board of Audit (BA) and submitted to the Diet together with the statement of BA.

References: Article 90 of the Constitution of Japan.

56g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments: If a cashier or an administrator loses money or assets in his charge, Board of Audit (BA) is competent to examine whether it was intentional wrongdoing or an error and to determine whether the official should reimburse the damage or not.

References: Article 31 and 32 of Board of Audit Act (BAA).

56h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments: The Board of Audit (BA) has the option to audit at its discretion when it considers necessary to do so.

References: Article 23 of Board of Audit Act (BAA).

Can citizens access reports of the supreme audit institution?

57a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments: Audit is accessible at outlets of the Government Publishing Center across the nation.

References: Interview with Mr. Hidetaka Mihara, former Secretary General Of Board of Audit (BA).

57b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments: Audit is also accessible online.

References: Interview with Mr. Hidetaka Mihara, former Secretary General Of Board of Audit (BA).

57c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments: The Annual Audit report is very thick. It is not cheap, however, reasonably priced.

References: Interview with Mr. Hidetaka Mihara, former Secretary General Of Board of Audit (BA).