APPENDIX E
Statement by the Director of Audit at the second public hearing of the Public Accounts Committee on Friday 29 November 1985
Mr. Chairman, I would like to make a general point concerning the statement by the Chief Secretary in the Legislative Council on 20 November 1985 when tabling the Report of the Director of Audit on the accounts of the Hong Kong Government for the year ended 31 March 1985 and the Government Paper which was tabled at the same time in response to comments on certain policy issues in the Director of Audit's report.
I believe, Mr. Chairman, it is considered that in my report I have criticized the Government's policies. I would like to say, Mr. Chairman, that what I have done is not to criticize Government's policies but to comment on the way Government's policies have been implemented and to examine the arrangements by which policy decisions are reached and as such I believe I am within my conventional remit to conduct value for money audits and report thereon, having regard to the internationally accepted Government audit standards of economy, efficiency, and effectiveness with which public money is spent.
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