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Fiscal consolidation judgment ratio (fiscal consolidation ratio)

Published 2019 years 03 month 12 Date

By law (Financial Soundness Law) about the health of the financial local governments, it will be announced to calculate the results of the restoration judgment ratio and funding shortfall ratio of NAGAWA. 

For more information, please visit here. 

* On the Nagano Prefecture homepage, you can download the situation such as the fiscal consolidation ratio of the municipalities in the prefecture.

https://www.pref.nagano.lg.jp/shichoson/kensei/shichoson/zaise/gaiyo/index.html

Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
Fiscal consolidation judgment ratio based on Heisei XNUM X financial statements [PDF: XNUM X KB]
March 26 year financial results based on fiscal consolidation judgment ratio [PDF: 175KB]
March 25 year financial results based on fiscal consolidation judgment ratio [PDF: 174KB]
March 24 year financial results based on fiscal consolidation judgment ratio [PDF: 86KB]
March 23 year financial results based on fiscal consolidation judgment ratio [PDF: 128KB]
March 22 year financial results based on fiscal consolidation judgment ratio [PDF: 136KB]
March 21 year financial results based on fiscal consolidation judgment ratio [PDF: 54KB]
March 20 year financial results based on fiscal consolidation judgment ratio [PDF: 74KB]
March 19 year financial results based on fiscal consolidation judgment ratio [PDF: 112KB]

Overview of the Act (financial Soundness Law) about the health of the financial local governments

■ intent is
 The "Act on the Financial Soundness of Local Public Organizations" (hereinafter referred to as the "Financial Soundness Law") enacted in June 20 is sufficient for the so-called "Yubari City Problem" by the system of the Local Financial Reconstruction Promotion Special Measures Law. Based on the fact that it did not work, it was the first review in almost half a century, and it is a system that improved the problem.
 This law requires the publication of four indicators as the fiscal consolidation judgment ratio, establishes the "early restoration standard" as a yellow card, and further, the National Health Insurance Business Special Account, public enterprises, third sector, etc. The scope has been expanded to include the accounting of the above, and a system has been introduced to promote the soundness of the management of public enterprises at an early stage as a fund shortage ratio.
 These indicators will be announced from the 19 financial results (around autumn 20), and from the 20 financial results (around autumn 21), together with the announcement, an early restoration plan for organizations that exceed the standards. It is obligatory to formulate a financial revitalization plan and a management soundness plan.

■ If more than the Early Strengthening criteria
 If any of the fiscal consolidation judgment ratios exceeds the early consolidation standard, the fiscal consolidation plan will be decided after a resolution of the parliament, promptly announced, and reported to the Minister of Internal Affairs and Communications and the prefectural governors. I will.In addition, it is obligatory to report the implementation status to the parliament every year and make it public.

■ more than the financial rebuilding criteria and
 If any of the fiscal consolidation judgment ratios (indicators of (1) to (3)) exceeds the fiscal revitalization standard, the fiscal revitalization plan will be decided by a parliamentary vote and announced promptly. The financial revitalization plan can be discussed with the Minister of Internal Affairs and Communications and asked for their consent.In addition, local public bodies (financial revitalization organizations) that have established financial revitalization plans are obliged to report and publicize the implementation status to the parliament every year.
 It is said that local bonds cannot be issued except for disaster recovery projects, etc., unless the consent of the Minister of Internal Affairs and Communications has been obtained for the financial revitalization plan.

■ When the lack of funds ratio more than
 For public enterprise accounting that exceeds the management soundness standard, it is necessary to formulate a management soundness plan.

For more information, please visit here. 

Overview of Financial Soundness Law [PDF: 138KB]

 

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