財政悪化時 市町村も外部監査 総務省０８年度から４指標を基準に 特例債の発行も容認
The Ministry of Internal Affairs and Communications has decided to adopt a new system in 2008 where the central government asks all municipalities, including cities,towns and villages, to publicize their indexes consisting of four kinds of financial ones,and oblige them to get the external audits by experts such as certified public accountants and work out financial rehabilitation programs if even only one of the four indexes worsens beneath the decided standards.This way of surveilance of the local governments by the central government is aimed at encouraging local autonomous bodies to improve their financial conditiopns. If the conditions of a municipality worsens in these circumsatnces, deficit-covering local bond issuance would be allowed under the auspices of the central government.
The Ministry of Internal Affairs and Communications has decided to adopt a new system in 2008 where the central government asks all municipalities, including cities,towns and villages, to publicize their indexes consisting of four kinds of financial ones,and oblige them to get the external audits by experts such as certified public accountants and work out financial rehabilitation programs if even only one of the four indexes worsens beneath the decided standards.This way of surveilance of the local governments by the central government is aimed at encouraging local autonomous bodies to improve their financial conditiopns. If the conditions of a municipality worsens in these circumsatnces, deficit-covering local bond issuance would be allowed under the auspices of the central government.
