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and makes recommendations to the Finance
Committee. It also examines periodic reports
on departmental establishment;
b) Public Accounts Committee
This consists of a chairman and six members,
all Unofficials. It examines and reports on
the findings in the Director of Audit's report
on the audit of the Government's annual statements
of account and "on any matter relating to the
performance of his duties and the exercise of
his powers" under the Audit Ordinance. The
committee scrutinises whatever public expenditure
has been incurred for purposes other than those
for which the money was granted, that full value
has been obtained for the sums spent, and that
the administration has not been faulty or
negligent in its conduct of financial affairs.
The Director of Audit's Report is tabled in the
Legislative Council in November. The committee
meets in public and controlling officers of
heads of expenditure give evidence on the items
commented on in the Director's Report.
committee's report is tabled in January.
The
The
Government's response to the report is contained
in a Government Minute which describes the
measures taken to give effect to the committee's
recommendations or the reasons why acceptance
of those recommendations is not considered
appropriate.
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