departments were also instructed to take the steps necessary to improve the inadequacies in documents regarding investigation expenses and delayed payments of travel expenses.

Strict account auditing is being continued for in FY2010 based on the results of the FY2009 Accounting Audit Implementation.

Note 1: Imperial Escort Headquarters, Kinki Regional Police Bureaus, four regional police schools (Tohoku, Kanto, Chubu and Shikoku), five info-communications departments (Yamagata, Kanagawa, Toyama, Wakayama and Nagasaki), 15 prefectural police (Hokkaido, Akita, Fukushima, the Metropolitan Police Department, Ibaraki, Tochigi, Shizuoka, Wakayama, Tottori, Shimane, Yamaguchi, Ehime, Fukuoka, Kumamoto and Oita), and Kushiro Regional Headquarters.

2: NPA internal departments, three info-communications departments (Hokkaido, Hakodate Regional Headquarters and Gunma), four prefectural police (Ibaraki, Saitama, Niigata and Kumamoto)

3: NPA internal departments, Tohoku Regional Police School, Shimane Info-Communications Department, four prefectural police (Ibaraki, Niigata, Fukui and Mie)

## 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 Officers 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, compared with FY2000 when “Guideline for Police Reform” was formulated.

In FY2009 inspections were implemented as is shown in Diagram 5-18 in aspect of operations and services based on inspection points. In the same fiscal year, 2,041 inspections were implemented for the Prefectural Police by the NPA and the Regional Police Bureau, an increase of 3.4 times as compared to FY2000. On the other hand, inspections for almost all police stations have 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.