Article 90. Final accounts of the expenditures and revenues
of State shall be audited annually by a Board of Audit and
submitted by the Cabinet to the Diet, together with the statement
of audit, during the fiscal year immediately following the period
covered.

(2) The organization and competency of the Board of Audit
shall determined by law.

Article 91. At regular intervals and at least annually the
Cabinet shall report to the Diet and the people on the state of
national finances.

CHAPTER VIII. LOCAL SELF-GOVERNMENT

Article 92. Regulations concerning organization and
operations of local public entities shall be fixed by law in
accordance with the principle of local autonomy.

Article 93. The local public entities shall establish
assemblies as their deliberative organs, in accordance with law.

(2) The chief executive officers of all local public
entities, the members of their assemblies, and such other local
officials as may be determined by law shall be elected by direct
popular vote within their several communities

Article 94. Local entities shall have the right to manage
their property, affairs and administration and to enact their own
regulations within law.