II

Summary of Audit Results

1. Audit Results by Category and by Auditee
The total number of cases listed in the Audit Report for FY2021 was 310. Of these, the numberof cases which were found not appropriate (Improper/Unreasonable Matters) was 306 and theimproper amounts 1 totalled 45,523.51 million yen. (There were also background amounts 2
concerning the problem cases.) The following Table 1 shows the breakdown of the 310 cases
by category.
Table 1: Audit Findings by Category
Number ofaudit cases

Category

Improper amounts(Unit: million YEN)

• Improprieties (Note 1)

265

10,431.36• Presentation of Opinions and/or Demand for

19 (Note 7)

32,792.22

22 (Note 7)

2,389.59

Total of Improper/Unreasonable Matters306

45,523.51 (Note 8)• Special Report to the Diet and the Cabinet(Note 4)

1• Special Report on Audit Requested by the Diet (Note 5)

1• Report on Specific Matters (Note 6)

2

Grand total

310

Measures (Note 2)• Measures Taken (Note 3)(Note 1) Improprieties: Matters being found, as a result of audit, in violation of the law,
Cabinet Order, the approved budget, or being found improper.
(Note 2) Presentation of Opinions and/or Demand for Measures: Matters regarding which theBoard has presented its opinions or demanded measures to relevant ministers etc.
pursuant to the provisions of Article 34 and 36 of the Board of Audit Act.
(Note 3) Measures Taken: Matters for which the auditee took measures for improvement inresponse to the findings of the Board.
1(Note 4) Special Report to the Diet and the Cabinet: Matters reported to the Diet and the
Cabinet pursuant to the provision of Article 30-2 of the Board of Audit Act.
(Note 5) Special Report on audits requested by the Diet: Results of audit reported to the Diet
regarding matters audited pursuant to the provision of Article 30-3 of the Board ofAudit Act based on the request made under the provision of Article 105 of the Diet
Law.
(Note 6) Report on Specific Matters: A report on specific matters which the Board finds
necessary to report among audit activities of the Board.
(Note 7) 7 cases of “Presentation of Opinions and/or Demand for Measures” and “Measures
Taken”, in multiple situations, have both improper amounts and background amounts.
(Note 8) Some cases are counted both as “Improprieties” and “Presentation of Opinions and/or
Demand for Measures”, or both as“Improprieties” and “Measures Taken”. As suchduplication is deducted from the total, adding each improper amount does notcorrespond with the total.

Improper Amounts: Improper amounts represent any deficiency in the collection of taxes orsocial insurance premiums to be collected; overpayments for construction or purchases;
overpayment of subsidies; amount of credit managed improperly; amount of assets not utilized
effectively; and any amount of assets stated improperly in the statements of account and financial
statements. The total sum of improper amounts in the Audit Report is sometimes referred to as "thetotal amount of wasteful expenditure." While the total amount of them tend to be referred as “thetotal amount of wasteful expenses”, the Board of Audit of Japan does not use the term "wastefulexpenses" when explaining the Improper/Unreasonable matters, having in mind that they concern
various situations as set forth above.
2 Background Amounts: Background amounts represent overall amounts of payments orinvestments etc. regarding matters concerned. Background amounts are presented when improperamounts cannot be calculated for audit cases such as: 1) where the Board finds, as a result of audit,
any matters that it finds necessary to be improved with regard to laws and regulations, system oradministration; and 2) which the Board reports to draw public attention to project cases of nonrealization of investment effect due to problems in project progress caused by policy issues.
Besides, the background amounts are not totaled up since the basis for determining the backgroundamounts differ from case to case.
1

2

Table 2 shows the breakdown of 306 cases of“Improper/Unreasonable Matters”(Improprieties,
Presentation of Opinions and/or Demand for Measures and Measures Taken in Table 1）by auditee.
Table 2: Improper/Unreasonable Matters by Category and by Auditee(unit of monetary amount, million YEN)
Category

Improprieties

Presentation of Opinions and/or
Demand for Measures

Cases

Article/Cases

Auditee(Note 1)

AmountMeasures Taken(Note2)(Note 2)

Amount Cases

Diet(House ofRepresentatives)(Note 6)

Diet
(House ofCouncillors)(Note 6)

Diet
(National Diet
Library)(Note 6)

Cabinet Office

Ministry of Internal
Affairs andCommunications

1

1

9

235.98(Note 3)(Note 3)(Note 3) (Note 6)(Note 3)

36 1
○

Total

Amount9.56(223.49)7.32(201.07)1

3.01(179.41)1

43.06(Note 2)

Cases

(Note 6)1

(Note 6)1

(Note 6)1

(Note 3)

11

Amount9.56(223.49)7.32(201.07)3.01(179.41)(Note 3)279.04(Note 3)17420.51

36 1○(Note 6)730.61(2,731,116.21)

Ministry of Justice1

Ministry of Foreign
Affairs

36 1○

Ministry of Finance1

162.17

Ministry of Education,
Culture, Sports,
Science andTechnology

25

265.93(18.30)

1

36 1
○

3

698.54917.06(1,318.91)(Note 3)18

1,151.12(2,731,116.21)

1

698.541(18.30)2

162.17(1,318.91)

26

1,182.99

Category

Improprieties

Presentation of Opinions and/or
Demand for Measures

Cases

Article/Cases

Auditee(Note 1)

Amount34○
Ministry of Health,Labour and Welfare

Ministry ofAgriculture, Forestry
and Fisheries

146

8,332.2220

221.205

27.18

Ministry of Land,
Infrastructure,
Transport and Tourism

21418.51

Ministry of theEnvironment

8

178.90

Ministry of Defense

4

61.00

The Promotion and
Mutual Aid
Corporation forPrivate Schools of
Japan

4

23.68

Ministry of Economy,
Trade and Industry(Note2)

70.19

34 ・○
36 1
○

317.1936 3○

143.79(1,693.48)(384.26)

36 4○(Note 4)1

58.35 (Note 6)1
5,023.08(3,921.91)(464,636.66)

1,548.47

34 ・○
36 2
○

267.07

3

East Nippon
Expressway Company
Limited(Note 6)

Central Nippon
Expressway Company
Limited(Note 6)

1

4

Cases

Amount43.00

152

8,863.39(1,693.48)(384.26)395.75(4,438.18)(Note 6)26

(Note 4)4West Nippon
Expressway Company
Limited(Note 2)

Amount(Note 4)

36 2
○

Total

(Note 2)

Amount Cases

1

34 ・○
36 1
○

Measures Taken

79.22(166.05)

497.455.30(81.19)1

30.47(34.10)1(55.42)(Note5)(Note5)5,651.72(3,921.91)(464,636.66)(4,438.18)(Note 4)

7

1,575.65

26

764.80(166.05)8

178.908558.45423.68(Note 6)1

(Note 6)5.30
(81.19)1

30.47(34.10)1(55.42)Category

Improprieties

Presentation of Opinions and/or
Demand for Measures

Cases

Article/Cases

Auditee(Note 1)

AmountNational Institute forEnvironmental Studies

34 1○

Measures Taken(Note2)

Total(Note 2)

Amount Cases

Amount43.25(Note 2)

Cases

Amount1

43.25

New Energy andIndustrial Technology
Development
Organization (NEDO)

1

51.16

1

51.16

Japan Railway
Construction,
Transport andTechnology Agency

1

14.30

1

14.30

Organization for
Small & Medium
Enterprises andRegional Innovation(Note 4)36 1○

(Note 4)

Japan Expressway
Holding and Debt
Repayment Agency

Japan Atomic Energy
Agency1

1.76Japan Housing
Finance Agency

Tohoku University

34 ・○
36 1
○

1

(Note 4)

21,782.27(Note 4)

1

21,782.27

1(30,522.49)

1(30,522.49)

1

13.00

2

14.76

1

1,890.891

12.72

1,890.89

12.72

Tokyo University ofAgriculture andTechnology

1537.331

537.33

Shinshu University

1

26.58

1

26.58

1

4.06

Kobe University

1

4.06

(Note 3)

Total

265 10,431.36(Note 3)(Note 4)19

532,792.22222,389.59(Note 4)306

(Note 5)45,523.51

(Note 1) The cases identified with ○34 refer to audit findings under Article 34 of the Board of Audit
Act, and the cases identified with ○36 refer to those under Article 36.
(Note 2) The amounts in parentheses are background amounts, which are not totaled since the basis
for determining the background amounts differs from case to case.
(Note 3) Although one case involves both the Cabinet Office and the Ministry of Internal Affairs andCommunications, the amount has been listed only in the column of the Ministry of Internal
Affairs and Communications. In addition, duplication has been eliminated from the total
number of cases.
(Note 4) Although one case involves both the Ministry of Economy, Trade and Industry and theOrganization for Small & Medium Enterprises and Regional Innovation, the amount has
been listed only in the column of the Organization for Small & Medium Enterprises andRegional Innovation. In addition, duplication has been eliminated from the total number ofcases.
(Note 5) Some cases are counted both as “Improprieties” and “Presentation of Opinions and/or
Demand for Measures” (related to an emergency measures project for using excessive timberstock (refer to 9, 10 page)), or “Improprieties” and “Measures Taken” (related to humanresource development subsidies for employment insurance and career enhancement
subsidies under employment insurance (refer to 8, 9 page)). As such duplications are
deducted from the total, adding each improper amount does not correspond with the total.
(Note 6) Concerning the categories “Presentation of Opinions and/or Demand for Measures” and“Measures Taken”, 7 cases in total have both improper amounts and background amounts.

6

2. Brief Description of Audit Cases
The following is a brief description of individual cases
A Improper/Unreasonable Matters by Ministry/Agency(1) Diet(House of Representatives, House of Councillors, National Diet Library)
Measures Taken - Procurement of consumables which are subject to the operational rules for bulk
procurement(2) Cabinet Office(Cabinet Office)Improprieties - Improper execution of and accounting for projects with subsidies or grants:
a. Improper calculation of subsidized amounts:(a) Excessive payment of child and child-rearing support grants (the portion for the afterschool classes for children project)(b) Excessive payment of child and child-rearing support grants (the portion for extendedhours childcare services)(c) Excessive payment of child and child-rearing support grants (the portion for thecommunity child care support centers project)b. Excessive billing of subsidized project cost:
Excessive billing for the costs for a project for child education and childcare benefit grants
Measures Taken DR system used when the connection to the core LAN system becomes unavailable
due to a disaster(3) Ministry of Internal Affairs and Communications

Improprieties - Excessive billing for the costs for a project for the temporary subsidy for regional
revitalization for COVID-19
Improprieties - Excessive payment of special allocation tax grant
Improprieties - Excessive payment of special allocation tax grant for post-disaster restoration due
to improper cost calculation when calculating tax grant for post-disaster restoration(4) Ministry of JusticeMeasures Taken – Renovation work to be carried out at penal institutions using the carry-over budget(5) Ministry of Foreign Affairs

Presentation of Opinions ○36 - The effects of official development assistance(6) Ministry of FinanceImproprieties - Cases of deficiency in tax collection
Measures Taken – Final tax returns using the aggregate taxation method(7) Ministry of Education, Culture, Sports, Science and Technology

Improprieties - Improper execution of and accounting for projects with subsidies or grants:
a. Excessive payment of subsidies for the costs for developing information equipment for national
7

university corporationsb.

Excessive payment of subsidies for improvement of private school facilities (a project for theutilization of ICT and the emergency special project for promoting the reinforcement of disasterprevention and other functions)c.

Excessive payment of subsidies for the costs for developing public school information andcommunication network environment facilitiesd.
e.

Excessive payment of grants for improvement of school facilities and the environment
Excessive payment of subsidies for the costs for a project for preserving and utilizing nationaltreasures and important cultural properties

f. Excessive State contribution to the cost of compulsory education
Presentation of Opinions ○36 - Usage of devices such as mobile Wi-Fi routers developed by the
Telecommunication Equipment Provision Support Project for Home Learning(8) Ministry of Health, Labour and Welfare

Improprieties - Cases of excess and deficiency in collection of labor insurance premiums
Improprieties - Deficiency in collected premiums of health insurance and employees’ pension
insurance
Improprieties - Excessive payment to medical institutions, because payment of
hospitalization expenses for entrants to Japan who were infected with COVID-19 included
unnecessary consumption tax
Improprieties - Excessive payment of consignment expenses for an employment support project for
construction workers, because when the expenses were calculated, the number of trainees
for training and lectures had not been reported correctly
Improprieties - Excessive payment of consignment expenses for a project for short-term courses tohelp the employment ice age generation acquire qualifications, because when the personnel
costs for career consultants were calculated, the number used as the total days they spentworking for the projects also included days when they did not
Improprieties - Improper payment of human resource development subsidies for employment
insurance
Improprieties - Improper payment of career enhancement subsidies under employment insurance
Improprieties - Improper payment of old-age employees’ pension benefits under employees’
pension insurance
Improprieties - Improper State contribution to medical expenses
Improprieties - Improper execution of and accounting for projects with subsidies or grants:
a. Excessive payment of subsidies for the costs for operating medical facilities (the portion for the
projects related to operating designated medical institutions for infectious diseases)
b. Excessive payment of a comprehensive emergency support grant for COVID-19 (medical
portion) (the portion for a COVID-19 control project and a COVID-19 intensive medical
institution system development project)c. Excessive payment of State contribution to medical treatment benefits under national healthinsuranced. Excessive payment of fiscal adjustment grants under the advanced elderly medical service
systeme. Excessive payment of fiscal adjustment grants under national health insurance
8

f.

Excessive billing for the child protection expense burden charge (the portion for the state
contribution to the benefits for the costs for preventive measures for children's facilities)g.
h.

Excessive State contribution to the livelihood assistance subsidy
Excessive State contribution to disability benefits for children with disabilities in living support
facilities

i. Excessive State contribution to the nursing care benefit
j. Excessive payment of fiscal adjustment grants under nursing care insurance
Improprieties - Improper State contribution to nursing care benefits for elderly persons
Improprieties - Improper State contribution to training benefits included in benefits for services andsupports
Improprieties - Improper State contribution to outpatient benefits for children with disabilities
Demand for Measures ○34 - Calculation of the additional units for assignment of child guidance
workers at outpatient support offices for children with disabilities
34 ○36 - Ex-post examination of employment adjustment subsidies and leave
Demand for Measures ○support grants
Presentation of Opinions ○36 - Method of calculating the amount of payments for employment
adjustment subsidies
36 - Implementation status of information inquiries through the information
Demand for Measures ○provision network system in public assistance work
Demand for Measures ○36 - Situation regarding using the facility development subsidies to ensure
earthquake resistance of emergency equipment to be installed in social welfare facilities
Measures Taken - Confirming whether career enhancement subsidies have been fraudulently
received, based on information on fraudulent receipt of them in relation to agents(9) Ministry of Agriculture, Forestry and Fisheries

Improprieties - Excessive payment of consignment expenses for the project of meal voucher
issuance related to the Go To Eat campaign, because the hourly rates for personnel expenses
for managers were calculated inappropriately
Improprieties - Improper execution of and accounting for projects with subsidies or grants:
a. Not eligible for a subsidy:(a) Not eligible for the subsidy under an emergency measures project for using excessive
timber stock, because when it was implemented, a grant-in-aid for another project was
being received from the national government.
(b) Some people were granted the investment fund for next-generation agricultural humanresources but did not start working as farmers and were not eligible for the grant.
(c) Regarding a project that received a grant through a grant project for measures to facilitate
industrialization of the forestry and timber industries, some of the costs were not eligible
for the grants.
(d) Regarding a project that received a grant through a grant project for developing market
scale expansion measures toward the sixth industrialization, some of the costs were noteligible for the grant.
b. Improper use of funds created by subsidies:(a) In a project implemented using funds created by means of subsidies for the costs forfishery business stability measures (the portion for an emergency support project for9introducing fishing vessels to enhance the competitiveness of the fisheries industry),some of the fishing boats acquired were used for other purposes.
(b) Part of the expenses for projects implemented using funds created with subsidies for acomprehensive project to strengthen the profitability of livestock and dairy farms was
not eligible for the subsidy.
c. Improper construction of works:
Improper construction of meat processing plantd. Improper plans:
Inappropriate planning regarding installing a sludge volume adjustment mechanism
e. Subsidized objective not achieved:
A factory was restored via a fisheries joint use facility restoration support project, but then ceased
operations, so the purpose of the subsidy was not achieved.
f. Excessive billing of subsidized project cost:
Excessive billing of subsidized project costs for projects to promote the training of new
employees under "Green Jobs"
g. Improper calculation of subsidized amounts:
Excessive payment of grants for optimizing farmland use
Demand for Measures ○34 ○36 - Implementation of a support grant project for the next harvest of
high-profit crops
Presentation of Opinions ○36 - Implementation of an emergency measures project for using
excessive timber stock
Demand for Measures ○36 - Operation of an improvement fund loaning project for the forestry andtimber industries
Demand for Measures ○36 - Implementation of public survey procedures in an agricultural and ruraldevelopment project
Demand for Measures ○36 – Understanding matters including the situation regarding formulating
functional maintenance plans for ancillary facilities related to a state-operated renewal
project
Measures Taken - Implementation of a remote-island fisheries revitalization project(10) Ministry of Economy, Trade and Industry

Improprieties - Improper execution of and accounting for projects with subsidies or grants:
a. Not eligible for a subsidy:(a) Some of the project expenses covered by a subsidy to support new development of
manufacturing, commerce, and services were not eligible for the subsidy.
(b) SMEs were implementing a regional enterprise revitalization support project despite notmeeting the requirements for it, so they were not eligible for the subsidy.
b. Improper calculation of subsidized amounts:
Excessive payment of subsidies for the costs for measures to support the running of SMEs
(a cooperative support project for strengthening the competitiveness of commerce andservices), due to improper calculation of the project expenses covered by the subsidy
c. Use for purpose other than subsidized objective:
When a project was implemented using a subsidy for the costs for measures to support the
management of SMEs (a project to revitalize shopping districts and create tourism-related10

consumption), facilities developed via it were used for purposes other than what the subsidy
was intended for.
d. Excessive billing of subsidized project cost:
Excessive billing of subsidized project costs for a project to promote the creation of global
demand for content
36 - Handling of reserves managed by the Japan Oil, Gas and Metals
Presentation of Opinions ○National Corporation for mining damages that are not expected to be recovered
Demand for Measures ○36 - Scale of loans for special fund projects for SMEs in specific regions(11) Ministry of Land, Infrastructure, Transport and Tourism

Improprieties - As a result of incorrect calculation for design and amount for demolition of
government buildings, contract prices were higher than actual prices.
Improprieties - The purpose of work to construct a shield tunnel was not achieved, because thedesign documents did not stipulate shape control values so the design was inappropriate,
causing rotation to occur, which in turn led to misalignment and inability to install a jet fan.
Improprieties - Improper execution of and accounting for projects with subsidies or grants:
a. Improper design of works:(a) Improper design of foot protection works(b) Improper design of the frame for a pump gate(c) Improper design of control panel(d) Inappropriate design for the installation of snow fences(e) Improper design of guardrails and concrete block retaining walls(f) Improper design of retaining walls
b. Improper calculation of subsidized amounts:(a) Improper calculation of compensation costs for relocation of telecommunication lines(b) Excessive subsidy payment due to improper calculation of subsidized amounts(c) Excessive subsidy payment due to improper calculation of subsidized project cost(d) Improper calculation of land expenses related to the development of city-planned roads(e) Improper calculation of the cost of projects relating to cheaper rent on public housing
c. Excessive estimate of the cost of works:(a) Excessive estimate of the general administrative expenses related to electrical installation
work for sewerage facilities(b) Excessive estimate of equipment management expenses related to telecommunicationequipment workd. Improper design and construction of works:
Improper design and performance of waterway work
Demand for Measures ○34 ○36 - Payment of cancellation fee-relative expenses in the Go To Travel
project
Demand for Measures ○34 ○36 - Removal of vacant houses in a project aimed at taking measuresagainst vacant houses
Measures Taken - Soil arising from construction work accompanying river channel dredging
Measures Taken - Seismic performance of river management facilities
Measures Taken - Development project for emergency power supplies at a special region
meteorological observatory located in a consolidated government office building11

(12) Ministry of the Environment

Improprieties - Excessive contract price for the consignment of management and operation workfor the National Environmental Research and Training Institute, because a significant
difference arose between the actual work volume and the assumed one that the contract
price calculation was based on, but the contract price was not reduced despite this
Improprieties - Improper execution of and accounting for projects with subsidies or grants:
a. Not eligible for a subsidy:
Cost incurred for development of buildings in subsidized projects for promoting establishmentof a sound material-cycle society was not eligible for the grant.
b. Improper use of funds created by subsidies:
Improper design of facilities in projects financed by funds for supporting introduction ofrenewable energyc. Improper design of works:
Improper design regarding installing a steel staircase(13) Ministry of Defense

Improprieties - The Japan Ground Self-Defense Force (JGSDF) closed-system cloud system was
short of terminals, so some were borrowed from the JGSDF command system. However,they did not have the settings necessary for each troop unit to be able to use them andconsequently ended up stored in warehouses, so the intended purpose was not achieved.
Improprieties - Excessive contract price for using satellite image data, because when the volume ofdata to be used was increased, a separate contract was concluded instead of modifying theprice in the current one
Improprieties - Payment of the contract price as is in a consignment contract for technical support
for ammunition, because the contract was not modified appropriately even though less work
was actually done than had been indicated in the specifications
Improprieties - Fraud by officials
Measures Taken - Streetcleaners' wages recorded in an estimate for construction work
Measures Taken - Estimation of the prices for external consignment of feeding services at eacharmy post
Measures Taken - Procurement of captives of AAM-5
Measures Taken - PBL contracts that guarantee how long repairs will take
(2. Cabinet Office (Cabinet Office), 3. Ministry of Internal Affairs and Communications)
Presentation of Opinions ○36 Demand for Measures ○36 - Implementing distribution projects for gift
certificates through temporary grants for regional revitalization from COVID-19, andverifying their effects
B

Improper/Unreasonable Matters by Entity(1) The Promotion and Mutual Aid Corporation for Private Schools of Japan
Improprieties - Improper accounting of subsidies for private universities’ current expenses(2) East Nippon Expressway Company Limited, (3) Central Nippon Expressway Company Limited, (4)12West Nippon Expressway Company Limited

Measures Taken - Increased expenses accompanying temporary suspension of construction work
because it cannot be performed for reasons not attributable to the contractor(5) National Institute for Environmental Studies

Demand for Measures ○34 - Contract for biochemical tests in the Japan Environment and Children’s
Study (JECS)(6) New Energy and Industrial Technology Development Organization (NEDO)

Improprieties - Insufficient gains from selling off of assets by NEDO, because machinery andequipment manufactured through consignment projects were regarded as prototypes, not as
property that it had acquired(7) Japan Railway Construction, Transport and Technology Agency

Improprieties - Regarding increased costs accompanying the temporary suspension of construction
work, the contract prices were higher than the actual prices because the depreciation ofsmall machines had not been calculated properly in accordance with the guidelines.
(8) Organization for Small & Medium Enterprises and Regional Innovation

Demand for Measures ○36 - Size of the Special Finance for Small and Medium Enterprises inSpecified Area
(9) Japan Expressway Holding and Debt Repayment Agency

Measures Taken - Guidance and regulation through delegation of authority based on themeasurement results from an automatic axle load scale installed on an expressway(10) Japan Atomic Energy Agency

Improprieties - Fraud by officials
Measures Taken - Calculating labor costs in estimated prices pertaining to contracts to create
programs(11) Japan Housing Finance Agency

Demand for Measures○
34 Presentation of Opinions ○36 - Understanding the post-loan situation
regarding housing that received a loan related to housing loan bonds in a securitization
support project(12) Tohoku University

Improprieties - Improper indication of financial statements when preparing statements of the costcalculations for carrying out the work of national university corporations, because theamounts recorded for impairment losses other than profit and loss did not include
impairment losses related to fixed assets acquired using government subsidies for operating
expenses(13) Tokyo University of Agriculture and Technology, (14) Shinshu University

13Measures Taken - How to obtain quotations for contracts ad libitum(14) Kobe University

Improprieties - When construction work was being performed to replace power supply equipment,
inappropriate design resulted in failure to ensure it would work in the event of anearthquake, so the purpose of the construction was not achieved.
C Special Report to the Diet and the Cabinet, and Special Report on audit requested by the Diet,etc.
(1) Special Report to the Diet and the Cabinet

The following reports were submitted to the Diet and the Cabinet prior to the submission of the
Audit Report pursuant to the provision of Article 30-2:- Influence of anti-COVID-19 measures, on the financial and other aspects of government-financed
corporations(2) Special Report on audit requested by the Diet

The following reports were submitted to the Diet based on requests from the Diet:- Implementation status of measures based on the TPP-related policy framework in the agricultural,
forestry and fisheries sector(3) Report on Specific Matters

The Board conducted audits on the following matters which were found necessary to be included in
the Audit Report:- Execution status of budget regarding measures for COVID-19- Situation regarding compensation for nuclear damage, measures for decommissioning, contaminatedwater, and treated water implemented by Tokyo Electric Power Company Holdings, Inc., andregarding government support regarding these matters14