A national audit report makes for dismal reading, since it is always a reminder of waste in government. So it is with the latest report, which says that government offices and agencies "mismanaged" about 45 billion yen in 2002 -- the largest amount in 20 years. That is particularly disquieting at a time when the government is beset by a mountainous budget deficit.

In all, the Board of Audit found 337 irregularities -- eight more than last year -- in 12 government ministries and 18 state-funded corporations. The 45 billion yen figure represents an increase of 15.7 billion yen over 2001. This shows that, in spite of repeated calls for accounting discipline, a lot of tax money is wasted or left uncollected every year.

Topping the "blacklist" is the Health, Labor and Welfare Ministry, which mismanaged 12.1 billion yen. What's more, the ministry -- formerly the Health and Welfare Ministry -- has remained at the top of the list for 14 consecutive years.