## (2) Securing Fair Budget Enforcement

In order to secure fair budget enforcement, the police are taking the following measures:

## 1 ) Accounting Audit Conducted by the Police

Based on the Rule on Accounting Audit set by the NPSC, the Commissioner General of the NPA, the Superintendent General, Chief of the Prefectural Police Headquarters, and Chief of the Area Headquarters are conducting accounting audit.

In FY2008, an audit was carried out by the NPA mainly focusing on budget enforcement regarding investigation, traveling and contracts. 4,686 persons including 1,859 investigators who reinforced investigation expenses were interviewed. The results revealed that there were some cases where improvement was required: investigation of the case which should have been borne by the prefectural investigation expenses was actually borne by the national investigation expenses (Okinawa); there were some payment oversight for travel expenses in the case of personnel going on trips, and the orders were given to remedy issues such as supplementing the amount that they were originally entitled to (Kushiro Area Info-Communications Department, Kanagawa Info-Communications Department, Asahikawa Area Department, Gunma). Relevant departments were also instructed to take the steps necessary to improve the inadequacies in documents regarding investigation expenses and handling the contracts without adequacy.

Strict account auditing is being continued for FY2009 based on the results of the FY2008 Accounting Audit Implementation.

## 2 ) Budget-Related Personnel Training

Accounting training has been strengthened in order to ensure that police personnel acquire precise knowledge related to procedures for budgetary enforcement and recognize the importance of proper accounting enforcement. Furthermore, necessary explanatory material related to accounting has been created and distributed.

## (3) Inspection

In order to enhance the self-purification capacities inside the police, the police are strengthening inspection systems by posting local police administrators who are assigned by the NPSC to all of the Chief Inspection Officer who manage inspections at the Prefectural Police and increasing the number of inspection officers in the NPA, the Regional Police Bureaus and the Prefectural Police. In addition, based on the Rule on Inspections set by the NPSC, the strict inspection is carried out for effective operation and maintenance of disciplines. Thereby, the frequency of inspection by the NPA and the Regional Police Bureaus increased sharply.

In FY2008 inspections were implemented in aspects of operations and services based on inspection points. In the same fiscal year, 1,933 inspections were implemented for the Prefectural Police by the NPA and the Regional Police Bureau, an increase of 3.2 times as compared to FY2000. On the other hand, inspections for the almost all police stations has implemented by the Prefectural Police more than once every year.

In addition, when it is deemed necessary by the police and in accordance with the stipulations in the Police Act, the NPSC can order the NPA to conduct specific or individualized inspections, just as the PPSC can of the Prefectural Police. Until now, inspections were directed to each Prefectural Police by the PPSC of Kanagawa (April 2001) and Nara (July 2001) in accordance with the misconduct cases by police personnel and by the PPSC of Hokkaido (March 2004) and Fukuoka (April 2004) with the occurrence of improper cases regarding enforcement of the budget.

## (4) Appropriate Handling of Complaints

The Police Act put a complaint submission system in place and people who have complaints regarding execution of duties of the Prefectural Police personnel can submit a written complaint to the PPSC. Complaints regarding execution of duties of Prefectural Police personnel not in accordance with this system including those submitted to the Chiefs of Police Headquarters or the Chiefs of Police Stations are also handled based on these guidelines.