3
TO.10
11:10
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5.
On (c) (i)
interpretation that
his
we have adopted the policy
above,
reports prepared by the Director of
Audit in respect of
examination and audit of public
accounts should be submitted to the President of LegCo within the period specified in the ordinance or such longer period determined by the Governor (qua Governor).
Thereafter, it will be the LegCo President who will be
empowered to vary the period of time specified in the
ordinance within which the report and related statements laid before Legco and submitted to the Secretary
shall be
of State.
It is also the Legco President who will be
empowered to vary the period within which the report of the Public Accounts Committee shall be laid before LegCo and submitted to the Secretary of state.
6.
As regards (c) (ii), reports prepared by the Director of Audit in respect of his examination and audit
of accounts other than public accounts (sections 14 and 15)
should be submitted to the Governor (qua Governor).
However, since the procedure thereafter will be one that
assumes that the LegCo President has a copy of the report (because the Governor and the LegCo President are one and
the same person at present which will no longer be the
case), we propose to rationalise the procedure by amending it so that the Governor, upon receipt of a report and if so
requested by the Direct Of Audit, should forthwith
authorise the
Director to transmit a copy of same to the
LegCo President to enable the latter to proceed in accordance with s.12 (2) and (2A).
DETAILED INSTRUCTIONS
7.
Based on the above approach and interpretation,
the Audit Ordinance should be amended as follows