The reviews government expenditures and submits an annual report to the

Diet Diet may refer to: Food * Diet (nutrition), the sum of the food consumed by an organism or group * Dieting, the deliberate selection of food to control body weight or nutrient intake ** Diet food, foods that aid in creating a diet for weight loss ...

. Article 90 of the

Constitution of Japan The Constitution of Japan (Shinjitai: , Kyūjitai: , Hepburn: ) is the constitution of Japan and the supreme law in the state. Written primarily by American civilian officials working under the Allied occupation of Japan, the constitution r ...

and the Board of Audit Act of 1947 give this body substantial independence from both

cabinet Cabinet or The Cabinet may refer to: Furniture * Cabinetry, a box-shaped piece of furniture with doors and/or drawers * Display cabinet, a piece of furniture with one or more transparent glass sheets or transparent polycarbonate sheets * Filing ...

and

control. In 1968, it hosted the INCOSAI VI, the sixth triennial convention of the

International Organization of Supreme Audit Institutions The International Organization of Supreme Audit Institutions (INTOSAI) is an intergovernmental organization whose members are supreme audit institutions. Nearly every supreme audit institution in the world is a member of INTOSAI. Depending on t ...

. The headquarters is located at 3-2-2 Kasumigaseki, Chiyoda-ku, Tokyo 100-8941, Japan.

History

The origins of the Board of Audit can be traced back to a division established in 1869 under the

Daijō-kan The , also known as the Great Council of State, was (i) (''Daijō-kan'') the highest organ of Japan's premodern Imperial government under the Ritsuryō legal system during and after the Nara period or (ii) (''Dajō-kan'') the highest organ of Jap ...

. It was reorganized as an auditing organ under the Daijō-kan in 1880. Article 90 of the Constitution of 1947 states: "Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered." The original Japanese uses the word ''subete'' to indicate that all state expenditures and revenues are subject to audit. In 2013, the Abe government tried to circumvent this under the State Secrecy Law, but relented in 2015.

References

Works cited

* Government of Japan

Japan Japan ( ja, 日本, or , and formally , ''Nihonkoku'') is an island country in East Asia. It is situated in the northwest Pacific Ocean, and is bordered on the west by the Sea of Japan, while extending from the Sea of Okhotsk in the north ...

Supreme audit institutions {{Japan-gov-stub