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Examination of soundness judgment ratio and fund shortage ratio

Last Updated September 25, 2024

Review opinion of soundness judgment ratio and fund shortage ratio based on financial results for FY2023
Subject to review

1 Ratio of soundness judgment
 (1) Real deficit ratio
 (2) Consolidated real deficit ratio
 (3) Real debt service ratio
 (4) Future burden ratio
2 Ratio of fund shortage
 (1) Yokohama Port Maintenance Project Cost Accounting
 (2) Yokohama City Central Wholesale Market Expense Accounting
 (3) Central Yokohama City and Slaughterhouse Cost Accounting
 (4) Yokohama Wind Power Generation Operating Cost Accounting
 (5) Yokohama City Sewerage Business Accounting
 (6) Yokohama Landfill Business Accounting
 (7) Yokohama City Water Supply Business Accounting
 (8) Yokohama City Industrial Water Supply Business Accounting
 (9) Yokohama City Automobile Business Accounting
 (10) Yokohama High Speed Rail Business Accounting
 (11) Yokohama City Hospital Business Accounting
3 Documents describing matters that form the basis for calculating the above ratio

Period of review From July 1, 2024 to September 4, 2024
Review results Statement of soundness judgment ratio based on financial results for FY2023 and fund shortage ratio examination opinion (PDF: 278KB)
Date of submission of opinion September 24, 2024
Review of soundness judgment ratio and fund shortage ratio based on fiscal 2022 financial results
Subject to review

1 Ratio of soundness judgment
 (1) Real deficit ratio
 (2) Consolidated real deficit ratio
 (3) Real debt service ratio
 (4) Future burden ratio
2 Ratio of fund shortage
 11 accounts, including sewerage business accounts
3 Documents describing matters that form the basis for calculating the above ratio

Period of review From July 1, 2023 to September 1, 2023
Review results Statement of soundness judgment ratio and fund shortage ratio examination based on financial results for FY2022 (PDF: 287KB)
Date of submission of opinion September 20, 2023

Photo submitted by the Audit Committee member to the mayor
We submitted to the mayor from Audit Committee member


Review of soundness judgment ratio and fund shortage ratio based on fiscal 2021 financial results
Subject to review

1 Ratio of soundness judgment
 (1) Real deficit ratio
 (2) Consolidated real deficit ratio
 (3) Real debt service ratio
 (4) Future burden ratio
2 Ratio of fund shortage
  11 accounts, including sewerage business accounts
3 Documents describing matters that form the basis for calculating the above ratio

Period of review From July 1, 2022 to September 2, 2022
Review results Statement of soundness judgment ratio and fund shortage ratio examination based on financial results for FY2021 (PDF: 287KB)
Date of submission of opinion September 15, 2022

State of explanation to the mayor
We submitted to the mayor from Audit Committee member


Review opinion of soundness judgment ratio and fund shortage ratio based on financial results for FY2020
Subject to review

1 Ratio of soundness judgment
 (1) Real deficit ratio
 (2) Consolidated real deficit ratio
 (3) Real debt service ratio
 (4) Future burden ratio
2 Ratio of fund shortage
  11 accounts, including sewerage business accounts
3 Documents describing matters that form the basis for calculating the above ratio

Period of review From July 1, 2021 to September 3, 2021
Review results Statement of soundness judgment ratio and fund shortage ratio examination based on financial results for FY2020 (PDF: 149KB)
Date of submission of opinion September 28, 2021

State of explanation to the mayor
We submitted to the mayor from Audit Committee member

State of explanation to the mayor
State of representative audit committee explaining to the mayor


Review opinion of soundness judgment ratio and fund shortage ratio based on financial results for FY2019
Subject to review

1 Ratio of soundness judgment
 (1) Real deficit ratio
 (2) Consolidated real deficit ratio
 (3) Real debt service ratio
 (4) Future burden ratio
2 Ratio of fund shortage
  11 accounts, including sewerage business accounts
3 Documents describing matters that form the basis for calculating the above ratio

Period of review From July 1, 2020 to August 31, 2020
Review results Statement of soundness judgment ratio and fund shortage ratio examination based on financial results for FY2019 (PDF: 303KB)
Date of submission of opinion September 15, 2020

State of the mayor presentation
We submitted to the mayor from Audit Committee member

State of explanation to the mayor
State of representative audit committee explaining to the mayor


Statement of soundness judgment ratio based on financial statements in 2017 and fund shortage ratio examination opinion (PDF: 156KB)

Soundness judgment ratio based on financial statements in 2016 and fund shortage ratio examination statement of position (PDF: 204KB)

Statement of soundness judgment ratio based on financial statements in 2015 and fund shortage ratio examination opinion (PDF: 152KB)

Statement of soundness judgment ratio and fund shortage ratio examination based on financial statements in 2014 (PDF: 142KB)

Statement of soundness judgment ratio and fund shortage ratio examination based on financial statements in 2013 (PDF: 143KB)

Statement of soundness judgment ratio based on financial results for FY2012 and fund shortage ratio examination opinion (PDF: 143KB)

Statement of soundness judgment ratio based on financial results for FY2011 and fund shortage ratio examination opinion (PDF: 268KB)

Statement of soundness judgment ratio based on financial results for FY2010 and fund shortage ratio examination opinion (PDF: 268KB)

Statement of soundness judgment ratio based on financial results for fiscal 2009 and fund shortage ratio examination opinion (PDF: 164KB)

Statement of soundness judgment ratio and fund shortage ratio examination based on financial statements in 2008 (PDF: 148KB)

Statement of soundness judgment ratio and fund shortage ratio examination based on financial statements in 2007 (PDF: 126KB)

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Inquiries to this page

Financial Audit Division, Audit and Inspection Commission Secretariat Audit Department

Telephone: 045-671-3356

Telephone: 045-671-3356

Fax: 045-664-2944

Email address: ka-zaimu@city.yokohama.lg.jp

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Page ID: 647-447-489

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