令和４年度

包括外部監査結果報告書
出資金及び基金の執行・管理・運営について

令和５年３月
岡山市包括外部監査人
公認会計士

髙橋正和

目次

第１部

包括外部監査の概要と概括的理解 ···························· １

第１章

包括外部監査の概要 ········································· ２

第１節 監査の種類 ····················································· ２
第２節 監査の期間 ····················································· ２
第３節 監査の対象 ····················································· ２第４節 監査テーマ選定理由 ············································· ２第５節 監査の視点 ····················································· ３第６節 監査方法 ······················································· ３第７節 包括外部監査人及び補助者 ······································· ４第８節 利害関係について ··············································· ４
第９節 指摘・意見 ····················································· ４第２章

岡山市の財政状況と課題 ····································· ５

第１節 監査方針 ······················································· ５
第２節 岡山市の現状のスコア ··········································· ５
第３節 岡山市の財政状況 ··············································· ７第１項

歳入面からの分析 ············································· ７第２項

歳出面からの分析 ············································· ９

第４節 小括 ··························································· 11

第３章

新公会計マニュアルを活用した行政と岡山市における活用状況 ··· 13

第１節 岡山市の行政課題とそれに対する過去の包括外部監査における意見 ··· 13
第２節 地方公会計マニュアル ··········································· 13
第３節 地方公会計マニュアルが目指しているところ ······················· 14
第４節 地方公会計の情報を用いた PDCA 体制の構築 ························ 15
第５節 岡山市における地方公会計マニュアルを活用した体制とその課題 ····· 16
第１項

岡山市における PDCA 体制 ······································ 16第２項

岡山市における PDCA 体制の問題点 ······························ 18

第２部

出資金の概要及び統制等 ···································· 20

第１章イントロダクション（監査方針） ····························· 21

第２章

定義・監査範囲・概要 ······································· 23

第１節 公有財産上の定義（有価証券と出資による権利） ··················· 23
第２節 地方公会計上の有価証券と出資金の表示区分と公有財産上の区分との関係 ············· 23
第３節 出資金の監査範囲と概要 ········································· 24

第３章

出資割合に応じて要請される統制と岡山市における執行状況 ····· 27

第１節 地方自治法上及び地方公会計上の統制の概要 ······················· 27
第２節 岡山市における出資割合の管理統制状況 ··························· 28第１項

岡山市における管理統制の概要 ································· 28

第２項

第三セクター等の状況に関する調査 ····························· 28第３項

岡山市が外郭団体と定めた法人 ································· 29

第３節 岡山市における出資割合に関する運用状況について閲覧確認 ········· 29
第４節 出資割合に関する追加手続と実施に当たっての検討事項 ············· 30
第１項

追加手続と出資割合算定方法についての検討 ····················· 30

第２項

出捐金の出資割合についての検討 ······························· 31

第５節 出資割合が岡山市の地方自治法上の統制に与えている影響 ··········· 33
第６節 出資割合が岡山市の地方公会計に与えている影響 ··················· 39
第７節 連結範囲の検討 ················································· 42
第１項

岡山市の連結範囲 ············································· 42

第２項

地方公営企業に対する出資金 ··································· 43

第３項

一部事務組合に対する出資金 ··································· 44

第４項

第三セクター等 ··············································· 45

第１形式基準により連結対象となっている第三セクター等 ············· 45

第２実質基準により連結対象となっている第三セクター等 ············· 47

第８節 小括（改善案について） ········································· 49

第４章

資産保全に関する統制状況 ··································· 51

第１節 有価証券及び出資による権利の管理 ······························· 51

第２節 管理状況 ······················································· 51
第１項

岡山市の出資金 ··············································· 51

第１公有財産台帳 ················································· 51

第２有価証券 ····················································· 54

第２項

地方公営企業が出資する出資金 ································· 55

第３節 小括 ··························································· 55

第５章

出資金に関する個別検討 ····································· 57

第１節 検討方針 ······················································· 57
第２節 手続範囲 ······················································· 58
第３節 手続実施方法 ··················································· 60
第４節 担当課毎の統制検討 ············································· 62
第１項

ICT 推進課 ···················································· 62

第２項

スポーツ振興課 ··············································· 66

第３項

プロモーション・MICE 推進課 ··································· 67

第４項

下水道河川計画課 ············································· 68

第５項

下水道経営企画課 ············································· 69

第６項

環境保全課 ··················································· 70

第７項

観光振興課 ··················································· 72

第８項

給与課 ······················································· 75

第９項

文化財課 ····················································· 77

第10項

交通政策課 ··················································· 78

第11項

広報広聴課 ··················································· 82

第12項

高齢者福祉課 ················································· 85

第13項

財産活用マネジメント推進課 ··································· 87

第14項

財政課 ······················································· 88

第15項

産業振興・雇用推進課 ········································· 90

第16項

産業政策課 ··················································· 94

第17項

市街地整備課 ················································· 95

第18項

市場事業部 ··················································· 98

第19項

政策企画課 ·················································· 101

第20項

生活安全課 ·················································· 107

第21項

地域包括ケア推進課 ·········································· 108

第22項

庭園都市推進課 ·············································· 110

第23項

道路港湾管理課 ·············································· 113

第24項

農林水産課 ·················································· 115

第25項

福祉援護課 ·················································· 124

第26項

文化振興課 ·················································· 127

第27項

保育・幼児教育課 ············································ 129

第28項

保健管理課 ·················································· 131

第29項

医療政策推進課 ·············································· 134

第30項

水道局企画総務課（地方公営企業）······························ 140第31項

下水道経営企画課（地方公営企業） ···························· 144

第５節 小括 ·························································· 145

第３部

基金の概要及び統制等について ····························· 147

第１章

イントロダクション ········································ 148

第１節 基金の性質 ···················································· 148
第２節 視点 ·························································· 149
第３節 岡山市の基金 ·················································· 150
第４節 基金の推移 ···················································· 152
第５節 資金運用と調達 ················································ 152
第１項

一般的な考え方 ·············································· 152

第２項

岡山市の状況 ················································ 153

第２章

基金に求められる機能と地方自治法上要請される統制について ·· 155

第１節 基金に求められる機能について ·································· 155
第２節 地方自治法上要請される統制について ···························· 156

第３章

資産保全及び統制 ·········································· 157

第１節 基金の管理 ···················································· 157
第２節 預金の管理状況 ················································ 157
第３節 統制について ·················································· 159
第４節 債券の管理 ···················································· 159
第５節 債券の管理状況 ················································ 159

第４章

個別検討 ·················································· 160

第１節 個別の基金の検討 ·············································· 160
第１項 岡山市財政調整基金 ·········································· 160
第２項 岡山市市債調整基金 ·········································· 161第３項 岡山市庁舎整備基金 ·········································· 162
第４項 岡山市国際交流基金 ·········································· 163
第５項 岡山市公共施設等整備基金 ···································· 164第６項 岡山市地域振興基金 ·········································· 165第７項 岡山市交通遺児激励基金 ······································ 166第８項 岡山市協働のまちづくり秋山基金 ······························ 167
第９項 岡山市地域福祉基金 ·········································· 168第10項 岡山市ふれあい公社基金 ······································ 169
第11項 岡山市障害者福祉岡崎基金 ···································· 170
第12項 岡山市老人福祉唐川基金 ······································ 171
第13項 岡山市災害救助法基金 ········································ 171
第14項 岡山市災害救助基金 ·········································· 172
第15項 岡山市笠井山霊園基金 ········································ 173
第16項 岡山市上道墓園基金 ·········································· 174
第17項 岡山市瀬戸町霊園基金 ········································ 175
第18項 岡山市灘崎納骨堂基金 ········································ 175
第19項 岡山市なださきメモリーパーク基金 ···························· 176
第20項 岡山市みつメモリアルパーク基金 ······························ 177
第21項 岡山市一般廃棄物処理施設整備基金 ···························· 177
第22項 岡山市ハレカハーフ基金 ······································ 178
第23項 岡山市駅西地区にぎわい創出支援基金 ·························· 179
第24項 岡山市消防団藤原基金 ········································ 180第25項 岡山市御津地区学校教育施設整備基金 ·························· 181
第26項 岡山市市民協働の学校づくり基金 ······························ 182
第27項 岡山市奨学金荒木基金 ········································ 183
第28項 岡山市愛の泉基金 ············································ 183
第29項 岡山市立図書館福武基金 ······································ 184
第30項 岡山市立図書館基金 ·········································· 185
第31項 岡山市立オリエント美術館基金 ································ 186
第32項 岡山市立オリエント美術館美術品購入準備基金 ·················· 187
第33項 岡山市学校教育施設等整備基金 ································ 187
第34項 岡山市災害遺児教育年金基金 ·································· 188
第35項 岡山市学童校外事故共済基金 ·································· 189

第36項 岡山市土地開発基金 ·········································· 191
第37項 岡山市国民健康保険事業基金 ·································· 192
第38項 岡山市介護給付費準備基金 ···································· 193
第２節 小括 ·························································· 194

第４部

出資金及び基金の手続を踏まえての岡山市の行政活動に対する提案 ··········· 195

第１章

提案とまとめ ·············································· 196

第１節 出資金の手続を終えての提案 ···································· 196
第２節 基金の手続を終えての提案 ······································ 201
第３節 終わりに ······················································ 203