Current status and issues of disclosure of financial statement data in prefectures

Abstract

From the 2016 financial statements, prefectures have prepared and published financial statements based on the "unified standard" set by the Ministry of Internal Affairs and Communications. Information on these financial statements is provided on the websites of prefectures. In 2012, the electronic administration open data strategy was formulated, and the national and local governments have been promoting open data. In this study, we focused on the fact that all prefectures have already implemented open data, and confirmed whether financial statements are also disclosed as open data. As a result, it became clear that although financial statements are published in PDF and Excel, there are only four cases in which they are clearly published as open data.