CONFIDENTIAL # #
機密
G
13
Accounts and statements.
12.
(1) The Authority shall keep such accounts
of its transactions as the Director of Accounting
Services may require and shall prepare for the period
from the commencement of this Ordinance to the date
fixed by the Authority to be the close of the first
financial year of the Authority, and for each financial
year of the Authority thereafter, a statement of the
accounts of the Authority, which statement shall include
a receipts and payments account and balance sheet and
shall be signed by the Chairman of the Authority.
(2) The signed statement of the accounts of the
Authority shall be submitted by the Chairman to an
auditor appointed by the Authority with the prior
approval of the Governor not later than 6 months.
following the end of the period to which it relates or
by such later date as the Governor may allow.
(3) The accounts of the Authority and the signed
statement of the accounts shall be audited by the
appointed auditor, who shall certify such statement
subject to such report, if any, as he may think fit.
(4) A copy of the signed and audited statement
of accounts together with the report, if any, of the
appointed auditor and a report by the Authority on its
activities during the period covered by the audited
accounts, shall be submitted to the Governor and laid
G.F. 323
CONFIDENTIAL
機密