Article 14.　The Reviewing and Auditing Committee shall be established by the Fund in each branch office to review and audit bills for medical care as provided for in paragraph 1 item (3) of the preceding Article.

2　The chief secretary shall appoint members of the Reviewing and Auditing Committee from among the representatives of the purveyors of medical care, the representatives of the insurers, and persons of learning and experience in equal numbers not more than seven members.

3　As to the appointments of the preceding paragraph, the appointments of the persons representing the purveyors of medical care and insurers shall be made upon the recommendations of the organization concerned, and the appointments of persons of learning and experience shall be made upon the recommendations of the prefectural governors.

Article 14-(2).　The secretaries of the branch offices of the Fund may attend the meetings of the Reviewing and Auditing Committee and express their opinions concerning the review and audit, and may request, if necessary, explanations on details of the review and audit.

Article 14-(3).　When the Reviewing and Auditing Committee considers it necessary for the reviewing and auditing of a bill for medical care, it may, with the approval of the prefectural governor, call a purveyor of medical care and request him for an explanation or a report, or to submit medical care records and other documents or papers.

2　A purveyor of medical care who is called by the Reviewing and Auditing Committee to appear for an explanation in accordance with the provision of the preceding paragraph shall receive compensation for his travel expenses, allowance per diem and hotel fee from the Fund, as provided for in the regulations thereof. However, this shall not apply to a purveyor for medical care who is called to appear on account of a defective or improper statement in a bill for medical care, report, medical care record or other documents or papers.

Article 14-(4).　In case a purveyor of medical care refuses, without good reason, to appear, to explain, to report, or to submit medical care records or other documents or papers, when requested by the Reviewing and Auditing Committee, as provided for in paragraph 1 of the preceding Article, the Fund may, with the approval of the prefectural governor, temporarily stop the payment of medical care fees to him.

Article 14-(5).　A member of the Reviewing and Auditing Committee or a secretary of the Fund or a person formerly holding such position shall not disclose occupational or private secrets of doctors or dentists learned in the process of the reviewing and auditing of medical care bills.

Article 14-(6).　Other necessary matters concerning the Reviewing and Auditing Committee not provided for in the preceding five Articles shall be provided for by orders.

Article 15-(2).　The Fund shall prepare each business year a budget of income and expenditure for the administrative expenses required for each year, and shall obtain for it the approval of the Minister of Welfare. The same shall apply to any amendment of, or addition to, the original budget.

2　The amounts determined under each paragraph of the budget shall not be appropriated to any other paragraph.

3　The amounts determined under each item of the budget may be appropriated to another through the decision of the Board of Directors.

Article 15-(3).　The Fund shall set aside appropriate amounts in a budget of income and expenditure as a reserve fund necessary to cover an unforeseen deficit in the budget.

2　The reserve fund shall not be used for any expenditures other than provided for in the regulations of the Fund.

Article 15-(4).　The accounts of the Fund shall be closed on April 30 of each year in respect to the receipt of revenue belonging to the past business year or outgo of payment expenditures belonging to that business year.

Article 23-(2).　A member of the Reviewing and Auditing Committee or a secretary of the Fund or a person formerly holding such position who discloses, without good reason, occupational or private secrets of doctors or dentists learned in the process of the reviewing and auditing of medical care bills shall be punished with penal servitude not more than 6 months or a fine not more than 50,000 yen.