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Article 17Audit

第十七条(監査)

When the Minister of Finance finds it necessary to ensure the proper execution of the national budget, the Minister may have an employee of an administrative organ headed by the minister having jurisdiction over a mutual aid association, etc. that performs the administrative work relating to the payment of basic pensions paid by mutual aid associations pursuant to the provisions of Article 15, paragraph (1) conduct an on-site audit of the state of receipt and disbursement of the funds paid under the provisions of paragraph (1) of the preceding Article, which are handled by that mutual aid association, etc. In this case, the Minister of Finance must obtain in advance the consent of the minister having jurisdiction over that mutual aid association, etc. as to the employee who is to conduct the on-site audit (or, where, by designating a government post established in that administrative organ, the Minister has the person holding that post conduct the on-site audit, that post) and the scope of the on-site audit to be conducted.

財務大臣は、国の予算の執行の適正を期するため必要があると認めるときは、第十五条第一項の規定により共済払いの基礎年金の支払に関する事務を行う共済組合等を所管する大臣を長とする行政機関の職員に、当該共済組合等が取り扱う前条第一項の規定により交付された資金の受払の状況について実地監査を行わせることができる。この場合において、財務大臣は、当該実地監査を行わせる職員(当該行政機関に置かれた官職を指定することによりその官職にある者に当該実地監査を行わせる場合には、その官職)及びその行わせる実地監査の範囲について、あらかじめ、当該共済組合等を所管する大臣の同意を経なければならない。

When the Minister of Finance finds it particularly necessary to ensure the proper execution of the national budget, the Minister may conduct an on-site audit of a mutual aid association, etc. that performs the administrative work relating to the payment of basic pensions paid by mutual aid associations pursuant to the provisions of Article 15, paragraph (1), with respect to the state of receipt and disbursement of the funds paid under the provisions of paragraph (1) of the preceding Article, which are handled by that mutual aid association, etc.

財務大臣は、国の予算の執行の適正を期するため特に必要があると認めるときは、第十五条第一項の規定により共済払いの基礎年金の支払に関する事務を行う共済組合等に対し、当該共済組合等が取り扱う前条第一項の規定により交付された資金の受払の状況について実地監査を行うことができる。

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