1 INTRODUCTION
1.1 The Establishment of the Committee. The Public Accounts Committee, which was established by Resolution of the Legislative Council (L.N. 97/78) on 10 May 1978, function under the provisions of Standing Order 60A of the Council, which reads as follows:
'(1) There shall be a standing committee, to be called the Public Accounts Committee, to consider reports of the Director of Audit---
(a) on the accounts of the Government;
(b) on such other accounts required to be laid before the Legislative Council as the Committee may think
fit; and
(c) on any matter incidental to the performance of his duties or the exercise of his powers as the Committee
may think fit.
(2) The Committee shall consist of a chairman and six members to be nominated by the President, all of whom shall be Unofficial Members. The chairman and two other members shall constitute a quorum.
(3) Upon its receipt by the President, a report mentioned in paragraph (1) shall be deemed to have been referred by the Council to the Committee for consideration.
(3A) Unless the chairman otherwise directs, members of the public and of the press shall be admitted as spectators at meetings of the Committee attended by any person called by the Committee under paragraph (4).
(4) The Committee may call any public officer, or, in the case of a report on the accounts of or relating to a non-Government body or organization, any member or servant of that body or organization, to give information or any explanation or to produce any records or documents which the Committee may require in the performance of their duties; and the Committee may also call any other person to assist the Committee in relation to any such information, explanation, records or documents.
(5) The Committee shall make their report upon the report of the Director of Audit on the accounts of the Government within three months (or such longer period as may be determined under section 12 of the Audit Ordinance) of the date on which the Director's report is laid on the table of the Council.
(6) Subject to these Standing Orders, the practice and procedure of the Committee shall be determined by the Committee.'
1.2 The Membership of the Committee. The Unofficial Members of the Legislative Council nominated by the President to be members of the Committee are:
Chairman
The Hon. CHEN Shou-lum, C.B.E., J.P.
Members
The Hon. CHAN Kam-chuen, O.B.E., J.P.
Secretary
The Hon. Stephen CHEONG Kam-chuen, O.B.E., J.P. The Hon. Peter POON Wing-cheung, M.B.E., J.P. The Hon. Allen LEE Peng-fei, O.B.E., J.P.
The Hon. Ho Sai-chu, M.B.E., J.P.
The Hon. LEE Yu-tai
Mr. A. L. LANG, M.B.E.
1.3 The Hon. Peter C. WONG, O.B.E., J.P., retired from the Committee on 29 October 1985, having served from its formation in 1978. Mr. W. C. L. BROWN, O.B.E., J.P., and Mr. Andrew So Kwok-wing, O.B.E., J.P., also retired from the Committee consequent upon their retirement from the Legislative Council on 29 October 1985. Mr. Brown served on the Committee from 1 September 1980 and Mr. So from 1 October 1984. The Committee wish to record their thanks to Mr. Wong, Mr. Brown and Mr. So for their contributions to the Committee's work during their terms of service.
2.1
2 PROCEDURE
The Committee's Procedure. The procedure which the Committee have determined, in accordance with para- graph (6) of Standing Order 60A for the operation of the Committee, is as follows:
(a) the public officers called before the Committee in accordance with paragraph (4) of Standing Order 60, shall normally be the Controlling Officers of the Heads of Revenue or Expenditure to which the Director of Audit has referred in his report except where the matter under consideration affects more than one such Head or involves a question of policy or of principle in which case the relevant Branch Secretary of the Government Secretariat or other appropriate officer shall be called. Attendance before the Committee shall be a personal responsibility of the public officer called and whilst he may be accompanied by members of his staff to assist him with points of detail, the responsibility for the information or the production of records or documents required by the Committee shall rest with him alone;
(b) where any matter referred to in the Director of Audit's report on the accounts of the Government relates to the affairs of an organization subvented by the Government, the person normally required to attend before the
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