## 3 Administrative Transparency

Amid the increasing severity of local public finance, various efforts are being made to fulfill accountability. Since October 2004 the Ministry of Internal Affairs and Communications has been posting “settlement cards” on its homepage showing the settlement data (since fiscal 2001) for all prefectures and municipalities by individual organization.

## Example of Settlement Card (City A)

Settlement for FY 2003
Name of prefecture	Type of municipality	Area(km²)	356.90	Basic residents' register population	138,661	Secondary	12,911	13,125	19,000	19,000	19,000	19,000
Name of local government	Local allocation tax area	Population density (persons)	394	March 31, 2004	137,928	Tertiary	52,576	50,761	73.4
State of revenues (units:¥ thousand; %)
Category	Settlement figure	Share	Current general revenue	Share	Category	Settlement figure	Share	Current general revenue	Share	Share
Local taxes	18,030,921	39.8	16,550,070	65.7	Usage fees	562,535	1.2	55,851	0.2
Local transfer tax	455,452	1.0	455,452	1.8	Handling charges	167,602	0.4	0	0.0
Interest apportionment grant	172,256	0.4	172,256	0.7	National treasury disbursements	4,126,684	9.1	0	0.0
Local consumption tax grant	1,311,209	2.9	1,311,209	5.2	National provision grant	22,047	0.0	22,047	0.1
Golf course utilization tax grant	28,423	0.1	28,423	0.1	(special ward fiscal adjustment grant)
Special local consumption tax grant	0	0	0	0	(prefectural disbursements
Automobile acquisition tax grant	259,376	0.6	259,376	1.0	Property revenue	89,257	0.2	59,879	0.2
Light oil delivery tax grant	0	0	0	0	Donations	242,814	0.5	0	0.0
Local special grant	647,171	1.4	647,171	2.6	Money transferred	1,152,554	2.5	0	0.0
Local allocation tax	6,767,801	14.9	5,602,792	22.2	Money carried over	816,651	1.8	0	0.0
Ordinary	5,602,792	12.4	5,602,792	22.2	Various revenues	1,473,884	3.3	14,008	0.1
Special	1,165,009	2.6	0	0	Local bonds	6,591,500	14.5	0	0.0
(General revenue resources total)	27,672,609	61.0	25,026,749	99.3	Of which, tax-reduction supplementary bonds	273,200	0.5	0	0.0
Special grant for traffic safety measures	26,032	0.1	26,032	0.1	Of which, extraordinary financial countermeasures bonds	2,432,900	5.4	0	0.0
Charges, burdens	400,220	0.9	0	0	Total revenues	45,332,028	100.0	25,204,566	100.0
State of municipal taxes (unit:¥ thousand; %)
Category	Collected amount	Share	Excess tax	State of designated organizations, etc.	Category	FY2003	FY2003	FY2002	FY2002
Municipal resident's tax	125,627	0.7	0	Former new industrial city	×	Total revenues	45,332,028	49,773,432	48,606,781
Individual equal apportionment	5,349,122	29.7	0	Underdeveloped area	×	Revenues minus expenditures	884,405	1,166,651	1,166,651
Income apportionment	405,609	2.2	426	Former mining area	×	Revenue resources that should be carried over to the next fiscal year	249,482	528,435	528,435
Corporate equal apportionment	1,298,083	7.2	211,295	Rural development area	×	Real balance	634,923	638,216	638,216
Fixed asset tax	8,322,096	46.2	0	Underpopulated area	×	Single FY balance	-3,293	-153,483	-153,483
Fixed asset tax	8,322,096	46.2	0	Peninsula development area	×	Reserve	968	462	462
Of which, net fixed asset tax	8,198,549	45.5	0	Metropolitan Tokyo area	×	Advanced redemption of local loans	200,000	500,000	500,000
Light motor vehicle tax	206,931	1.1	0	Kinki area	×	Real single FY balance	-202,325	-653,021	-653,021
Municipal tobacco tax	771,332	4.3	0	Chubu area	×	Category	No. of employees	monthly salary	Per capita average monthly salary
Mining tax	0	0	0	Wide-area municipality	×	General staff	815	2,607,150	3,195
Special land-holding tax	91	0.0	0	Special rural area	×	Of which, skilled workers	151	451,370	2,989
(Statutory ordinary tax total)	16,478,891	91.4	211,721	Fiscal reconstruction organization	×	Education-related government employees	37	145,060	3,921
Nonstatutory ordinary taxes	0	0	0	Fiscal index reference organization	×	Fire-fighting staff	0	0	0
Earmarked taxes	1,552,030	8.6	0	Revenue-surplus organization	×	Total	853	2,752,210	3,227
Statutory earmarked taxes	1,552,030	8.6	0	Revenue-surplus organization	×	Total	853	2,752,210	3,227
Breakdown	71,179	0.4	0	State of membership of partial administrative associations	Special staff, etc.	No. of seats	Applicable beginning date	Per capita average monthly salary	Per capita average monthly salary
Business office tax	0	0	0	Accidents to assembly members in course of duty	×	Mayor	15,120.1	9,120	9,120
City planning tax	1,480,851	8.2	0	Accidents to part-time staff in course of duty	×	Deputy mayor	15,120.1	7,458	7,458
Water utility and land profit tax	0	0	0	Retirement allowance	×	Treasurer	15,120.1	6,508	6,508
Nonstatutory earmarked taxes	0	0.0	0	Joint office equipment	×	Chairperson of board of education	15,120.1	6,555	6,555
Taxes from defunct laws	0	0	0	Tax administration	×	Speaker of assembly	8,041	5,400	5,400
Total	18,030,921	100.0	211,721	Elderly welfare	×	Deputy speaker of assembly	8,041	4,650	4,650
State of expenditures by character (unit:¥ thousand; %)
Category	Settlement amount	Share	Appropriated general revenue resources, etc.	Current expenses appropriated general revenue resources, etc.	Ordinary balance ratio
Personnel expenses	6,975,183	15.7	6,217,962	6,122,249	22.0
Of which, employee salaries	4,802,591	10.8	4,145,009	-	-
Maintenance and relief expenses	5,353,509	12.0	1,697,881	1,696,650	-
Public debt payments	5,904,228	13.3	5,783,224	5,781,615	20.7
Breakdown	5,902,785	13.3	5,781,781	5,780,172	20.7
(Total of obligatory expenses)	1,443	0	1,443	1,443	0
Nonpersonnel expenses	18,232,920	41.0	13,699,067	13,600,514	48.8
Maintenance and repair expenses	5,302,917	11.9	4,516,381	3,343,389	12.0
Supplementary expenses, etc.	201,854	0.5	182,586	182,586	0.7
Of which, burden of partial administrative associations	4,971,590	11.2	4,689,436	3,796,891	13.6
Transfers	2,948,997	6.6	2,888,953	2,829,946	10.2
Reserve	4,523,282	10.2	4,165,553	2,535,637	9.1
Investment, capital, loans	298,199	0.7	281,893	0	0
Appropriations carried over from previous FY	1,676,656	3.8	696,191	0	0.0
Investment expenses	0	0	0	0	0
Of which, personnel expenses	9,240,205	20.8	2,906,084	Total of current expenses appropriated general revenue resources, etc.	¥ 23,459,017,000
Ordinary construction expenses	248,779	0.6	219,128	Ordinary balance ratio
Breakdown	9,076,963	20.4	2,844,745	84.2%
Of which, subsidized expenses	2,622,352	5.9	111,805	93.1% (Excluding tax-reduction supplementary bonds and emergency financial countermeasures bonds)
Disaster reconstruction expenses	6,306,477	14.2	2,687,306	13.0
Unemployment countermeasures expenses	163,242	0.4	61,339	Income general revenue resources, etc.
Total expenditure	44,447,623	100.0	31,137,191	¥ 32,003,480,000
State of expenditures by purpose (unit:¥ thousand; %)
Category	Settlement amount (A)	Share	Of A, ordinary construction project expenses	Of A, appropriated general revenue resources, etc.	Standard financial revenue Standard financial requirement Standard tax revenue amount, etc. Standard tax revenue amount, etc.	FY2003	14,635,451	20,274,073	19,359,163	24,961,955	24,961,955
Assembly expenses	333,173	0.7	0	333,173	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003
General administration expenses	6,271,805	14.1	1,067,145	5,246,072	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003
Public welfare expenses	9,690,126	21.8	74,063	5,079,284	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003
Sanitation expenses	4,946,836	11.1	204,023	4,408,112	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003	FY2003
Labor expenses	104,774	0.2	5,116	67,081	FY2003	FY2003

Note: Supplementary business expenses of ordinary construction project expenses include the supplementary business expenses of commissioned project expenses; single project expenses include same-level group travel project expenses and the single project expenses of commissioned project expenses.