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Membership
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The Chairman and all six members on the Committee are all Unofficial Members of the Council nominated by the President.
Functions
any matter
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The committee's main function is
is to examine and report on the Director of Audit's report on the accounts of the Government and any other accounts required to be laid before the Legislative Council, and on relating to the performance of his duties and exercise of his powers under the Audit Ordinance (Chapter 122). The prime concerns of the committee are to see that public expenditure has not been incurred for purposes other than those for which the money was granted; that full value has been obtained for the sums expended; and that the Administration has not been faulty or
been faulty or negligent in its conduct of financial affairs.
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to
The Director of Audit's report is submitted the Governor in mid October and tabled within one month in the Legislative Council in early November each year. Under the provisions of the Audit Ordinance, the committee shall, within three months after the tabling of the Director of Audit's report in the Legislative Council, consider the Director's report and produce its own report. The committee is empowered to summon witnesses to give evidence before the committee in the
the course of its examination of the Director's report.
Pre-hearing arrangements
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Before conducting hearings to hear evidence, the committee will first decide on the particular findings in the Director's report which it wishes to consider for detailed examination. The Director will prepare executive briefs on his findings to facilitate the committee's deliberation. A programme and agenda will then be drawn up. The persons required to attend the hearings will be notified by the Secretary (the Clerk of Councils). The Deputy Financial Secretary, the Director of Accounting Services and the Director of Audit attend upon the committee during all its public hearings.