Article 89. No public money or other property shall be expended or appropriated for the use, benefit or maintenance of any religious institution or association or for any charitable, educational benevolent enterprises not under the control of public authority.
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.
Article 95. A special law, applicable to one local public entity, cannot be enacted by the Diet without the consent of the majority of the voters of the local public entity concerned, obtained in accordance with law.