Audit of Government Personnel Indemnity Liability

If the governor acknowledges that any government personnel such as an accounting officer (who is entrusted with advanced funds, authorizes obligations, etc.) has caused damage, such as a loss of cash, intentionally or by gross negligence, to the Metropolitan Government, the governor shall request the Audit and Inspection Commissioners to perform an audit thereof.

(Clause 3 of Article 243-2 of the Local Autonomy Law, Article 34 of the Local Public Enterprise Law)

Audit for Administrative Affairs

An audit of administrative affairs may be performed when one-fiftieth or more of the total electorate present a petition to the Audit and Inspection Commissioners, under joint signature, and demand an audit of the execution of the affairs of the ordinary local public entity, or the execution of those affairs vested in the authority of the chief executive of the said ordinary local public entity, or the administrative commissions, and such.

(Article 75 of the Local Autonomy Law)

Audit on Demand by the Assembly

An audit on demand by the assembly may be performed when the assembly of an ordinary local public entity demands, by way of vote, that the Audit and Inspection Commissioners audit the execution of the affairs of the said ordinary local public body. The affairs which may be subject to this audit are those (as stipulated by law) executed by the said ordinary local public body.

(Clause 2 of Article 98 of the Local Autonomy Law)

Audit on Demand by the Governor

An audit on demand of the said ordinary local public entity The governor may demand an audit of the execution of affairs of the said ordinary local public entity. Upon this demand, Audit and Inspection Commissioners carry out an audit of the required subject(s).

(Clause 6 of Article 199 of the Local Autonomy Law)

An audit on demand of an organization which receives financial support The governor may demand an audit of an organization to which the Metropolitan Government provides a subsidy or other financial aid, or capital investment. Upon this demand, Audit and Inspection Commissioners carry out an audit of the required subject(s).

(Clause 7 of Article 199 of the Local Autonomy Law)

Audit of a Designated Financial Institution

In the case that the Commissioners deem it necessary or that the governor or the manager of local public enterprise makes a request, an audit may be performed by the Audit and Inspection Commissioners on a financial institution designated by the Metropolitan Government to ascertain whether or not it’s dealings involving public money (payments and receipts) area carried out legally and appropriately.

(Clause 2 of Article 235-2 of the Local Autonomy Law, Article 27-2 of the Local Public Enterprise Law)

Other Powers or Obligations Relevant to the Aforementioned Audits

• Submission of suggestion for the more efficient organization and operation of the Metropolitan Government
  (Clause 10 of Article 199 of the Local Autonomy Law)
• Investigation of concerned person(s)
  (Clause 8 of Article 199 of the Local Autonomy Law)
• Hearing the opinions of experts
  (Clause 8 of Article 199 of the Local Autonomy Law)
• (Reporting on) Disposition of petition sent by the Assembly
  (Article 125 of the Local Autonomy Law)
• Publication of the notification of remedial measure taken by the governor and such in answer to the results of the commissioners’ audit
  (Clause 12 of Article 199 of the Local Autonomy Law)
• Request for the Chief Director of Accounting to report on the results of an inspection of a designated financial institution
  (Clause 3 of Article 168-4 of the Enforcement Ordinance relative to the Local Autonomy Law, Clause 3 of Article 22-5 of the Enforcement Ordinance relative to the Local Public Enterprise Law)