6
CAP. 122]
Audit
[1984 Ed.
Examination and audit of annual
statements by the Director and submission of report to the Governor.
Director's report of serious
irregularities to the Governor.
12. (1) On receipt of the statements referred to in section 11, the Director-
(a) shall examine and audit the statements; and
(b) shall. within the period of 7 months after the close of the financial year, or such longer period as the Governor may determine, prepare and submit to the Governor as President of the Legislative Council a report in respect of his examination and audit of the statements and on any matter relating to the performance of his duties and the exercise of his powers under this Ordinance, together with ! Amended, 60 of 1978, s. 3)
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(i) a copy of the statement of assets and liabilities of the Government, duly certified by him; and
(ii) a copy of the annual statement of the receipts and payments by the Government, duly certified by him.
(2) Within the period of 1 month, or such longer period as the Governor may determine, after the receipt of the report and certified statements from the Director under subsection (1), a copy of the report and certified statements shall 49 of 1984, s. 2)
(a) be laid before the Legislative Council; and
(b) be submitted to the Secretary of State.
of 1978, s. 3)
(Amended,
(Replaced, 60
(2A) Within the period of 3 months. or such longer period as the Governor may determine. after the laying of the report and certified statements from the Director under subsection (2)(a), a copy of the report of the Public Accounts Committee of the Legislative Council shall--
(a) be laid before the Legislative Council: and
(b) be submitted to the Secretary of State. (Added, 49
of 1984, s. 2)
(3) Without prejudice to subsections (1). (2) and (2A) -- (Amended, 49 of 1984, s. 2)
(a) the Director may submit to the Governor as President of the Legislative Council at any time a special report on any matter incidental to the performance of his duties or the exercise of his powers under this Ordinance: and ( Amended, 60 of 1978, s. 3)
(b) the procedure to be followed in respect of such report shall be in accordance with subsections (2) and (2A).
Replaced, 49 of 1984, s. 2 ;
13. (1) The Director shall report to the Governor as President of the Legislative Council any matter which- (Amended, 60 of 1978, s. 4)